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)...
Enregistré dans:
| Publié dans: | RAE - Revista de Administração de Empresas |
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| Auteurs principaux: | , |
| Format: | Artigo |
| Langue: | Inglês |
| Publié: |
Fundação Getulio Vargas
2016
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| Sujets: | |
| Accès en ligne: | 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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