Construct · 1 fields · 1 citations

earnings informativeness: a standalone construct

One name. One construct. A landmark on the map.

● anchor · a standalone construct Nearest construct by meaning·not indexed
earningsinformativeness1 CONSTRUCTEarnings informativenessWARFIELD · FINANCIAL REPORTING

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Financial reporting

how strongly reported earnings explain stock returns, which varies with managerial ownership and the latitude managers have over accounting choices.

In financial reporting, earnings informativeness refers to how strongly reported earnings explain stock returns, which varies with managerial ownership and the latitude managers have over accounting choices. This meaning comes from Warfield (1995) in Journal of Accounting and Economics.[1]

Unit
Recovery means
Measured by

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Nearby constructs

earnings opacity1 fields · 1 citationsanchor · a standalone constructlatitude3 fields · 3 citationsjingle · one word, three constructsmanagerial ownership1 fields · 1 citationsanchor · a standalone construct

References

  1. Warfield, T. D., Wild, J. J., & Wild, K. L. (1995). Managerial ownership, accounting choices, and informativeness of earnings. Journal of Accounting and Economics, 20(1), 61-91. https://doi.org/10.1016/0165-4101(94)00393-j

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