Alam, Pervaiz; Brown, Charles A. - In: Review of Accounting and Finance 5 (2006) November, pp. 443-463
Purpose – This paper seeks to investigate whether disaggregated bank earnings better predict next period earnings than contemporaneous aggregated earnings. Design/methodology/approach – Fairfield et al.'s (1996) regression approach is used for predicting next period's return of equity (ROE)...
