How are Ebay earnings calculated?
Answers from top 11 papers
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| Papers (11) | Insight |
|---|---|
21 Apr 2008 35 Citations | As the largest online marketplace in the world, eBay is an attractive case study that enables the study of online auctions utilizing data involving real people and transactions. |
| The results have implications for consumers and sellers on eBay and similar online auction sites that allow sellers to set their own prices for shipping and other ancillary costs. | |
32 Citations | Our results indicate that contemporary research methods can detect accruals-based earnings management in settings in which the incentives for earnings management can be clearly identified. |
296 Citations | These results are supported when income-increasing and absolute discretionary accruals are used to measure the extent of earnings management Copyright Blackwell Publishers Ltd 2002. |
202 Citations | Consistent with this adverse selection discount we find that the seller reputation mechanism on eBay has an economically modest, although statistically significant, effect on auction price and probability of sale. |
| We find that both the presence of buyer insurance and the number of bids increase eBay prices relative to book values and that the seller's reputation and the number of bids increase the probability that the eBay price will be greater than the corresponding book value. | |
12 Citations | It highlights the importance of considering industry-level variables in a study on earnings management and, hence, adds to the growing literature on earnings management. |
20 Citations | While prior research has documented that the market uses industry peer earnings and customer earnings in pricing a firm’s stock, this is the first study to provide evidence on the market’s use of supplier earnings information. |
127 Citations | These findings hold whether earnings components are used to explain price levels or price changes. |
| Our structural estimates enable us to explore information rents and optimal reserve prices on eBay. | |
289 Citations | This paper improves our understanding of how the incentives behind earnings management affect the method used to achieve earnings goals and also illustrates the usefulness of examining specific accruals in different contexts. |