國立虎尾科技大學 |

What can earnings rankings tell us?---Implications on competitive advantages.

Record Type:	Language materials, manuscript : Monograph/item
Title/Author:	What can earnings rankings tell us?---Implications on competitive advantages./
Author:	Tang, Mali Jenna.
Description:	1 online resource (147 pages)
Notes:	Source: Dissertation Abstracts International, Volume: 79-01(E), Section: A.
Contained By:	Dissertation Abstracts International79-01A(E).
Subject:	Accounting. -
Online resource:	click for full text (PQDT)
ISBN:	9780355393279

What can earnings rankings tell us?---Implications on competitive advantages.
Tang, Mali Jenna.

What can earnings rankings tell us?---Implications on competitive advantages. - 1 online resource (147 pages)

Source: Dissertation Abstracts International, Volume: 79-01(E), Section: A.

Thesis (Ph.D.)

Includes bibliographical references

This dissertation examines how a firm's earnings rankings within the industry convey valuable information about its competitive advantages, a topic largely ignored by prior studies. Earnings rankings contain firm-specific information that reflects the rareness of the firm's resources and strategies, as they are isolated from industry and market-wide factors. A higher ranking indicates difficulty in imitation, which translates into more sustainable future performance. This implies a strong connection between earnings information and competitive advantages. Motivated by such consideration, this dissertation examines whether earnings rankings indicate competitive advantages. The empirical findings show that when a firm holds superior earnings rankings, the firm possesses stronger competitive advantages, more persistent earnings, larger earnings response coefficient (ERC) and higher firm-specific information. Taken together, the results suggest that earnings rankings manifest three distinct properties of competitive advantage, sustainability (earnings persistence), value relevance (ERC), and rareness (firm-specific factors). This dissertation sheds light on the usefulness of within-industry earnings performance in reflecting firm-specific competitive advantages that persist into the future.

Electronic reproduction.
Ann Arbor, Mich. :
ProQuest,
2018

Mode of access: World Wide Web

ISBN: 9780355393279Subjects--Topical Terms:

561166
Accounting.
Index Terms--Genre/Form:

554714
Electronic books.

What can earnings rankings tell us?---Implications on competitive advantages.
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100 1 $a Tang, Mali Jenna. $3 1181149
245 1 0 $a What can earnings rankings tell us?---Implications on competitive advantages.
264 0 $c 2017
300 $a 1 online resource (147 pages)
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500 $a Source: Dissertation Abstracts International, Volume: 79-01(E), Section: A.
500 $a Adviser: Khondkar Karim.
502 $a Thesis (Ph.D.) $c University of Massachusetts Lowell $d 2017.
504 $a Includes bibliographical references
520 $a This dissertation examines how a firm's earnings rankings within the industry convey valuable information about its competitive advantages, a topic largely ignored by prior studies. Earnings rankings contain firm-specific information that reflects the rareness of the firm's resources and strategies, as they are isolated from industry and market-wide factors. A higher ranking indicates difficulty in imitation, which translates into more sustainable future performance. This implies a strong connection between earnings information and competitive advantages. Motivated by such consideration, this dissertation examines whether earnings rankings indicate competitive advantages. The empirical findings show that when a firm holds superior earnings rankings, the firm possesses stronger competitive advantages, more persistent earnings, larger earnings response coefficient (ERC) and higher firm-specific information. Taken together, the results suggest that earnings rankings manifest three distinct properties of competitive advantage, sustainability (earnings persistence), value relevance (ERC), and rareness (firm-specific factors). This dissertation sheds light on the usefulness of within-industry earnings performance in reflecting firm-specific competitive advantages that persist into the future.
520 $a Keywords: Earnings rankings; competitive advantages; earnings persistence; earnings response coefficient (ERC); stock return synchronicity; firm-specific information.
533 $a Electronic reproduction. $b Ann Arbor, Mich. : $c ProQuest, $d 2018
538 $a Mode of access: World Wide Web
650 4 $a Accounting. $3 561166
655 7 $a Electronic books. $2 local $3 554714
690 $a 0272
710 2 $a ProQuest Information and Learning Co. $3 1178819
710 2 $a University of Massachusetts Lowell. $3 1179049
773 0 $t Dissertation Abstracts International $g 79-01A(E).
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