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Value Relevance of Earnings Components in the Income Statement [PDF]
This paper investigates the value relevance of earnings components in the income statement, paying attention to the inter-period allocation of earnings. While prior studies only examine the pattern of allocation, this research examines both the relationship between the components in the year and the trends of components across years.
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Earnings Components, Accounting Bias and Equity Valuation
Review of Accounting Studies, 2005Peter Francis Pope, Pengguo Wang
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On the relevance of earnings components in valuation and forecasting
Review of Quantitative Finance and Accounting, 2013Pengguo Wang
exaly
An Error Components Model of the Impact of Plant Closing on Earnings
The Review of Economics and Statistics, 1988Berry, Steve +2 more
openaire +1 more source
The Persistence and Pricing of the Cash Component of Earnings
CFA Digest, 2008openaire +1 more source
Discussion: “Evidence on the Management of Earnings Components”
Journal of Accounting, Auditing & Finance, 2001openaire +1 more source

