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Nonlinear earnings persistence
International Review of Economics & Finance, 2013Abstract This study employs panel smooth transition regression (PSTR) models with different lagged variables of earnings components as regressor to evaluate earnings persistence effects. The models can resolve collinearity problems between predictors, reflect firms' volatile or irregular earnings streams that are likely derived from long-run ...
Che-Hui Cheng, Po-Chin Wu
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Conditional Persistence of Earnings Components and Accounting Anomalies
Journal of Business Finance and Accounting, 2015 We suggest that the failure of investors to distinguish between an earnings component's autocorrelation coefficient (unconditional persistence) and the marginal contribution of that component's persistence to the persistence of earnings (conditional ...
Eli Amir, Itay Kama, Shai Levi
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Accounting Conservatism, Earnings Persistence, and Pricing Multiples on Earnings
Accounting Horizons, 2013SYNOPSIS We examine the effect of accounting conservatism on earnings persistence and the stock market's valuation of earnings. Using a sample of U.S. companies during the period of 1988–2010, we find that firms with more conservative accounting generate less persistent earnings than firms with less conservative accounting.
Lucy Huajing Chen +3 more
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Accounting Conservatism, Earnings Persistence and Pricing Multiples on Earnings
SSRN Electronic Journal, 2007We examine the effect of accounting conservatism on earnings persistence and the stock market’s valuation of earnings. Using a sample of U.S. companies during the period of 1988-2010, we find that firms with more conservative accounting generate less persistent earnings than firms with less conservative accounting.
Wonsun D. Paek +2 more
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The Intergenerational Persistence of Lifetime Earnings
SSRN Electronic Journal, 2002Abstract This paper proposes a new method for estimating the intergenerational persistence of lifetime earnings from data that contain only short sections of individual earnings histories. The approach infers lifetime earnings persistence from the persistence of short earnings averages together with information about the stochastic process governing ...
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Annual report readability, current earnings, and earnings persistence
Journal of Accounting and Economics, 2006Abstract This paper examines the relation between annual report readability and firm performance and earnings persistence. I measure the readability of public company annual reports using the Fog index from the computational linguistics literature and the length of the document.
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Education and persistence of earnings shocks
Economics Letters, 2020zbMATH Open Web Interface contents unavailable due to conflicting licenses.
Dal Bianco, Chiara, Maura, Francesco
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Mandatory Earnings Disaggregation and the Persistence and Pricing of Earnings Components
The International Journal of Accounting, 2013We investigate whether the special item anomaly in the U.S. exists in an environment where the separation of non-recurring items from earnings is mandated. We use South African data, as the separate disclosure of specific non-recurring items has been mandatory since 2000.
Elmar R. Venter +2 more
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Earnings Persistence, Fundamentals, and Anticipation of Breaking Earnings Strings
SSRN Electronic Journal, 2014AbstractUsing a sample of firms with consecutive earnings growth for more than 20 quarters (earnings strings), I assess the relationship between earnings persistence and the extent to which investors are able to anticipate breaks of earnings strings. I find that firm‐specific earnings persistence exhibits a concave trend during earnings strings.
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Going‐Concern Status, Earnings Persistence, and Informativeness of Earnings*
Contemporary Accounting Research, 1996Abstract. Valuation theory recognizes that the relation between earnings innovations and changes in security valuation is increasing in the persistence of the earnings innovations. Analyses in this article reveal that the present value of revisions in expected future benefits is a function of the length of revision horizon, suggesting that earnings ...
K.R. SUBRAMANYAM, JOHN J. WILD
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