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日期:2024-10-11
earnings volatility for the persistence of current earnings. We revisit their ... current earnings persistence is not reflected in stock returns. *. We thank Xiumin ......
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日期:2024-10-08
investors do not fully anticipate the lower earnings persistence, leading to significant ... We formally model the implications of reliability for earnings persistence,....
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日期:2024-10-08
2012年9月24日 - This paper examines the relationship between earnings persistence ... I hypothesize that earnings persistence varies with the business cycle....
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日期:2024-10-11
2005年6月16日 - This paper extends the work of Sloan (1996. The Accounting Review 71, 289) by linking accrual reliability to earnings persistence. We construct ......
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日期:2024-10-08
Definition of persistent earnings: Income that continues from one year to the next....
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日期:2024-10-08
2006年7月1日 - persistence of earnings relative to cash flows in high accrual firms, but ... Keywords Accrual anomaly ф Earnings persistence ф Cash flows ф....
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日期:2024-10-10
tation of future earnings persistence for these firm-years. ... tax differences continue to have lower persistence in earnings after controlling for the effect of the ......
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日期:2024-10-12
Bookmark and Share. PERSISTENT EARNINGS is the level of earnings, from accounting to accounting period, that are continually recurring....