...Rick Neil Francis Purpose The purpose of this paper is to enlarge the exposure of the Theil–Sen (TS) methodology to the academic, analyst and practitioner communities using an earnings forecast setting. The study includes an appendix that describes the TS model in very basic terms and SAS code...

...Ivana Raonic; Ali Sahin Purpose The purpose of this paper is to revisit the question of whether analysts anticipate accruals’ predicted reversals (or persistence) of future earnings. Prior evidence documents that analysts who provide information to investors are over optimistic about firms...

... The authors employ regression analysis to examine the relative ability of earnings, cash flows and accruals to explain dividends. Findings It is found that both cash flows and accruals (earnings) possess significant explanatory power for dividends indicating that, on average, UK financial statements...

...Hardjo Koerniadi; Alireza Tourani‐Rad Purpose The purpose of this paper is to examine whether managers deliberately use accruals to convey information regarding firm future profitability. Design/methodology/approach The paper uses contemporaneous earnings and dividend increase announcements...

...Khaled Hussainey; Aly Salama Purpose The purpose of this paper is to explore how corporate environmental reputation (CER) affects the association between current annual stock returns and current and future annual earnings. In particular, it seeks to examine the potential usefulness of CER...

...Panagiotis E. Dimitropoulos; Dimitrios Asteriou Purpose The aim of this paper is twofold: first, it aims to examine the relevance of earnings and book values on stock prices, and second, to test for the effect of speculative intensity on the relevance of accounting information between 1995...