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On the relevance of earnings components: valuation and forecasting links [PDF]

open access: possible, 2000
In this paper we analyze the links between the informational relevance of earnings components for valuation and for forecasting abnormal earnings. We show that forecasting irrelevance implies valuation irrelevance. However, except in the case where aggregate earnings is the sufficient earnings construct for valuation and forecasting, valuation ...
Wang, P, Pope, P F
openaire  

Earnings prediction with DuPont components and calibration by life cycle

Review of Accounting Studies, 2022
Mark Anderson   +3 more
openaire   +1 more source

CEO Pay Components and Aggressive Non-GAAP Earnings Disclosure

Journal of Accounting, Auditing & Finance, 2023
Dirk E Black   +2 more
exaly  

The role of earnings components and machine learning on the revelation of deteriorating firm performance

International Review of Financial Analysis, 2021
Ibrahim Onur Oz, Tezer Yelkenci
exaly  

On the relevance of earnings components in valuation and forecasting

Review of Quantitative Finance and Accounting, 2013
Pengguo Wang, Wang Pengguo
exaly  

Discussion: “Evidence on the Management of Earnings Components”

Journal of Accounting, Auditing & Finance, 2001
openaire   +1 more source

An Error Components Model of the Impact of Plant Closing on Earnings

The Review of Economics and Statistics, 1988
Berry, Steve   +2 more
openaire   +1 more source

Conditional Persistence of Earnings Components and Accounting Anomalies

Journal of Business Finance and Accounting, 2015
Eli Amir, Itay Kama, Shai Levi
exaly  

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