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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| 發表在: | RAE - Revista de Administração de Empresas |
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| Principais autores: | , |
| 格式: | Artigo |
| 語言: | Inglês |
| 出版: |
Fundação Getulio Vargas
2016
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| 主題: | |
| 在線閱讀: | 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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