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On the relevance of earnings components: valuation and forecasting links [PDF]
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
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On the relevance of earnings components in valuation and forecasting
Review of Quantitative Finance and Accounting, 2013Pengguo Wang, Wang Pengguo
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Discussion: “Evidence on the Management of Earnings Components”
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Conditional Persistence of Earnings Components and Accounting Anomalies
Journal of Business Finance and Accounting, 2015Eli Amir, Itay Kama, Shai Levi
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The Persistence and Pricing of the Cash Component of Earnings
CFA Digest, 2008openaire +1 more source

