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THE ROLE OF EARNINGS PERSISTENCE IN VALUATION ACCURACY AND THE TIME HORIZON

Based on the assumption that earnings persistence has implications for both financial analysis and compensation contracts, the aim of this paper is to investigate the role of earnings persistence assuming that (i) more persistent earnings are likely to be a better input to valuation models and (ii)...

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Publicat a:RAE - Revista de Administração de Empresas
Autors principals: RENÊ COPPE PIMENTEL, ANDSON BRAGA DE AGUIAR
Format: Artigo
Idioma:Inglês
Publicat: Fundação Getulio Vargas 2016
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Accés en línia:https://www.redalyc.org/articulo.oa?id=155143583007
https://www.redalyc.org/journal/1551/155143583007/
https://www.redalyc.org/journal/1551/155143583007/html/
https://www.redalyc.org/journal/1551/155143583007/155143583007.epub
https://www.redalyc.org/journal/1551/155143583007/movil
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