Conditional persistence of earnings components and accounting anomalies
Year of publication: |
2015
|
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Authors: | Amir, Eli ; Kama, Itay ; Levi, Shai |
Published in: |
Journal of business finance & accounting : JBFA. - Hudson, NY : John Wiley & Sons Ltd, ISSN 0306-686X, ZDB-ID 192962-8. - Vol. 42.2015, 7/8, p. 801-825
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Subject: | earnings components | persistence | post-earnings-announcement drift | accrual anomaly | forecast errors | Gewinn | Profit | Prognoseverfahren | Forecasting model | Gewinnermittlung | Profit determination | Rückstellung | Accrual | Ankündigungseffekt | Announcement effect | Rechnungsabgrenzung | Accruals and deferrals | Bilanzpolitik | Accounting policy | Gewinnprognose | Earnings announcement |
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