1 |
Abarbanell, J. S., & Bushee, B. J. (1997). Fundamental Analysis, Future Earnings, and Stock Prices. Journal of Accounting Research, 35(1), 1-24.
DOI
|
2 |
Al-Momani, M. A., & Almomani, T. M. (2018). The Impact efficiency of using assets to enhance earnings quality in the Jordanian Industrial Companies listed in the Amman Stock Exchange: An Empirical Study. International Journal of Business and Management, 2(2), 40-46.
|
3 |
Amir, E., Einhorn, E., & Kama, I. (2012). Extracting Sustainable Earnings from Profit Margins. European Accounting Review, 22(4), 685-718.
DOI
|
4 |
Ball, R., & Watts, R. (1972). Some Time Series Properties of Accounting Income. Journal of Finance, 27(3), 663-681.
DOI
|
5 |
Ball, R., Gerakos, J., Linnainmaa, J., & Nikolavea, V. (2016). Accruals, cash flows, and operating profitability in the cross section of stock returns. Journal of Financial Economics, 121, 28-45.
DOI
|
6 |
Barth, M. E., & Hutton, A. P. (2004). Analyst Earnings Forecast Revisions and the Pricing of Accruals. Review of Accounting Studies, 9(1), 59-96.
DOI
|
7 |
Basu, S. (1977). Investment Performance of Common Stocks in Relation to their Price-Earnings Ratios: A test of the efficient market hypothesis. The Journal of Finance, 32(3), 663-682.
DOI
|
8 |
Lau, W. T., & Mahat, F. B. (2019). Robustness of Cash Flow Value: Investment in ASEAN. Journal of Asian Finance, Economics and Business, 6(2), 247-255. https://doi.org/10.13106/jafeb.2019.vol6.no2.247
DOI
|
9 |
Le, K. N., & Truong, D. K. (2019). Trade credit use by shrimp farmers in Ca Mau province. Journal of Economics and Development, 21(2), 270-284.
DOI
|
10 |
Lev, B., & Thiagarajan, S.R. (1993). Fundamental Information Analysis. Journal of Accounting Research, 31(2), 190-215.
DOI
|
11 |
Lev, B. (1983). Some economic determinants of time-series properties of earnings. Journal of Accounting and Economics, 5, 31-48.
DOI
|
12 |
Li, F. (2005). Annual Report Readability, Current Earnings, and Earnings Persistence. Journal of Accounting and economics, 45(2-3), 221-247.
DOI
|
13 |
Lyimo, G. D., & Jain, G. (2014). Predictability Persistence of Earnings and stock price synchronicity evidence from Indian stock market. International Journal of Economics, Commerce and Management, 2(6), 1-16.
|
14 |
Moienadin, M., & Tabatabaenasab, Z. (2014). Examining the Earnings Persistence and Its Components in Explaining the Future Profitability. Interdisciplinary Journal of Contemporary Research in Business, 5(10), 104-117.
|
15 |
Muhammad, H., Rehman, A.U., & Waqas, M. (2016). The Relationship between Working Capital Management and Profitability: A Case Study of Tobacco Industry of Pakistan. Journal of Asian Finance, Economics and Business, 3(2), 13-20. https://doi.org/10.13106/jafeb.2016.vol3.no2.13.
DOI
|
16 |
Beaver, W., & Kettler, P. (1970). The Association Between Market Determined and Accounting Determined Risk Measures. The Accounting Review, 45, 654-681.
|
17 |
Beaver, W., & Morse, D. (1978). What Determines Price-Earnings Ratios? Financial Analysts Journal, 34(4), 65-76.
DOI
|
18 |
Beaver, W., & Morse, D. (1978). What Determines Price-Earnings Ratios?. Financial Analysts Journal, 28, 65-76.
DOI
|
19 |
Bhattacharya, N., Desai, H., & Venkataraman, K. (2012). Does Earnings Quality Affect Information Asymmetry: Evidence from Trading Costs. Contemporary Accounting Research, 482-516.
|
20 |
Brooks, L. D., & Buckmaster, D. A. (1976). Further Evidence on the Time Series Properties of Accounting Income. American Finance Association, 31, 1359-1373.
|
21 |
Brownlee, M., Ferris, K., & Haskins, M. (1990). Financial Accounting and Reporting. Homewood, CA: Irwin.
|
22 |
Chan, L. K. C., Lakonishok, J., & Sougiannis, T. (2001). The Stock Market Valuation of Research and Development Expenditures. The Journal of Finance, 56(6), 2431-2456
DOI
|
23 |
Chen, C. (2004). Earnings Persistence and Stock Price Underand Overreaction. Madison, WI: Documento de trabajo - University of Wisconsin-Madison.
|
24 |
Damodaran, A. (1999). Investment Valuation: Tools and Techniques for Determining the Value of any Asset. New York, NY: John Wiley & Sons.
|
25 |
Dang, M. H., & Tran, M. D. (2019). Relationship between Accrual Anomaly and Stock Return: The Case of Vietnam. Journal of Asian Finance, Economics and Business, 6(4), 19-26. https://doi.org/10.13106/jafeb.2019.vol6.no4.19
DOI
|
26 |
Dao, T. T. B., & Lai, H. P. (2018). A Study on Optimal Capital Structure of Vietnamese Real Estate Listed Firms. Journal of Economics and Development, 20(3), 45-70.
|
27 |
Darjezi, I. Z. J. (2016)The role of accrual estimation errors to determine accrual and earnings quality. International Journal of Accounting and Information Management, 24(2), 98-115.
DOI
|
28 |
Das, S., & Lev, B. (1994). Nonlinearity in the Returns-Earnings Relation: Tests of Alternative Specificationsand Explanations. Contemporary Accounting Research, 11(1), 353-379.
DOI
|
29 |
Dechow, P., & Ross, S. (2005). The persistence of earnings and cash flows and the role of special items, implications for the accrual anomaly (Working Paper).
|
30 |
Dechow, P. M., & Dichev, I. D. (2001). The quality of accruals and earnings: The role of accrual estimation errors. The Accounting Review, 77, 35-59.
DOI
|
31 |
Dechow, P. M., Ge, W., & Schrand, C. M. (2009). Understanding Earnings Quality: A Review of the Proxies, Their Determinants and Their Consequences. Journal of Accounting and Economics, 50, 344-401.
DOI
|
32 |
Dechow, P. M., & Ge, W. (2006). The persistence of Earnings and Cash flows and the role of special items: Implication for the accrual anomaly. Review of Accounting Studies, 11(2), 253-296.
DOI
|
33 |
Dechow, P. M., & Schrand, C. M. (2004). Earnings Quality. Charlottesville, VA: The Research Foundation of CFA Institute.
|
34 |
Dechow, P. M., Richardson, S. A., & Sloan, R. G. (2008). The Persistence and Pricing of the Cash Component of Earnings. Journal of Accounting Research, 46(3), 537-566.
DOI
|
35 |
Dichev, I. D., & Tang, V. W. (2009). Earnings volatility and earnings predictability. Journal of Accounting and Economics, 47(1-2), 160-181. https://doi.org/10.1016/j.jacceco.2008.09.005
DOI
|
36 |
Fairfield, P. M., & Yohn, T. L. (2001). Using Asset Turnover and Profit Margin to Forecast Changes in Profitability. Review of Accounting Studies, 6(4), 371-385.
DOI
|
37 |
Frankel, R., & Litov, L. (2009). Earnings Persistence. Journal of Accounting and Economics, 47(1-2),182-190.
DOI
|
38 |
Freeman, R. N., & Tse, S. (1989). The Multiperiod Information Content of Accounting Earnings: Confirmations and Contradictions of Previous Earnings Reports. Journal of Accounting Research, 27, 49-79.
DOI
|
39 |
Freeman, R. N., & Tse., S. Y. (1992). A Nonlinear Model of Security Price Responses to Unexpected Earnings. Journal of Accounting Research, 30(2), 185-209. DOI: 10.2307/2491123
DOI
|
40 |
Furno, M., & Vistocco, D. (2018). Quantile Regression: Estimation and Simulation (pp. 50-62). New York, NY: John Wiley & Sons.
|
41 |
Graham, B., & Dodd, D. L. (1951). Security Analysis: Principals and Technique (1st ed.). New York, NY: McGraw-Hill Book Company, Inc.
|
42 |
Gregory, A., Whittaker, J., & Yan, X. (2016). Corporate social performance, competitive advantage, earnings persistence and firm value. Journal of Business Finance & Accounting, 43(1), 3-30.
DOI
|
43 |
Narayanamoorthy, G. (2006). Conservatism and Cross-Sectional Variation in the Post-Earnings Announcement Drift. Journal of Accounting Research, 44(4), 763-789.
DOI
|
44 |
Nguyen, T. H., Nguyen, M. H., & Nguyen, T. T. L. (2014). Impact of accrual accountings on sustainability of profits of listed firms. Journal of Banking Technology, 23, 15-22.
|
45 |
Nguyen, T. H. H., Nguyen, T. D., & Pham, H. A. (2019). Three effects of stock repurchase on rival firms in Vietnam. Journal of Economics and Development, 21(1), 57-70.
|
46 |
Nguyen, T. N. L., & Nguyen, V. C. (2020). The Determinants of Profitability in Listed Enterprises: A Study from Vietnamese Stock Exchange. Journal of Asian Finance, Economics and Business, 7(1), 47-58. https://doi.org/10.13106/jafeb.2020.vol7.no1.47
DOI
|
47 |
Penman, S. H., & Zhang, X. J. (2004). Modeling Sustainable Earnings and P/E Ratios Using Financial Statement Information. New York, NY: Columbia University.
|
48 |
Rangan, S., & Sloan, R. G. (1998). Implications of the Integral Approach to Quarterly Reporting for the Post-Earnings-Announcement Drift. The Accounting Review, 73(3), 353-371.
|
49 |
Richardson, S. A., Sloan, R. G., Soliman, M. T., Tunaa, I. (2005). Accrual reliability,earnings persistence and stock prices. Journal of Accounting and Economics, 39(3), 437-485.
DOI
|
50 |
Schroder, D., & Yim, A. (2017). Industry Effects in Firm and Segment Profitability Forecasting. Contemporary Accounting Research, 35(4), 2106-2130.
DOI
|
51 |
Sloan, R. G. (1996). Do Stock Prices Fully Reflect Information in Accruals and Cash. The Accounting Review, 71(3), 289-315.
|
52 |
Wu, D. M. (1973). Alternative Tests of Independence between Stochastic Regressors and Disturbances. Econometrica, 41(4), 733-750.
DOI
|
53 |
Xie, H. (2005). The Mispricing of Abnormal Accruals. The Accounting Review, 76, 357-373.
DOI
|
54 |
Haskins, M., Ferris, K., Sack, R., & Allen, B. (1993). Financial Accounting and Reporting. Homewood, CA: Irwin.
|
55 |
Hausman, J. A. (1978). Specification Tests in Econometrics. Econometrica, 46(6), 1251-1271.
DOI
|
56 |
Hogan, R.S. (2013). The effect on earnings persistence and the market' s reaction to the alignment of employee and customer relations with competitive strategy. Baton Rouge, LA: Louisiana State University.
|
57 |
Hutton, A. P., Miller, G. S., & Skinner, D. J. (2003) The Role of Supplementary Statements with Management Earnings Forecasts. Journal of Accounting Research, 41(5), 867-890.
DOI
|
58 |
Jackson, A. B., Plumlee, M. A., & Rountree, B. R. (2018). Decomposing the market, industry, and firm components of profitability: Implications for forecasts of profitability. Review of Accounting Studies, 23, 1071-1095.
DOI
|
59 |
Johnson, M. F. (1999). Business Cycles and the Relation between Security Returns and Earnings. Review of Accounting Studies, 4, 93-117.
DOI
|
60 |
Kieso, D. E., & Weygandt, J. J. (1995). Intermediate Accounting (8th ed.). New York, NY: John Wiley & Sons.
|
61 |
Kocamis, T. U., & Gungor, A. (2016). An Analysis of Relationship Between Sustainable Tourism and Sustainable Profitability In Tourism Sector, The Case of Turkey. International Journal Advances in Social Science and Humanities, 4(5), 1-9.
|
62 |
Kormendi, R., & Lipe, R. (1994). Mean Reversion in Annual Earnings and Its Implications for Security Valuation. Review of Quantitative Finance and Accounting, 4, 27-46.
DOI
|