Earnings Persistence and Business Strategies: An Indian Analysis

Earnings of the firm are a vital tool for the evaluation of company's performance. Stakeholders as well as shareholders take decisions after analysing earnings and its growth prospects. This brings the concept of earnings persistence. If earnings are not steady, the returns of the firm in the f...

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Main Authors: Dr. S.P. Aggarwal, Dr . Sunita Gupta, Ms . Anshika Agarwal
Format: Article
Language:English
Published: Ramanujan College, University of Delhi, Delhi, India 2017-11-01
Series:Ramanujan International Journal of Business and Research
Subjects:
Online Access:https://rijbr.in/1/article/view/135/135
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author Dr. S.P. Aggarwal
Dr . Sunita Gupta
Ms . Anshika Agarwal
author_facet Dr. S.P. Aggarwal
Dr . Sunita Gupta
Ms . Anshika Agarwal
author_sort Dr. S.P. Aggarwal
collection DOAJ
description Earnings of the firm are a vital tool for the evaluation of company's performance. Stakeholders as well as shareholders take decisions after analysing earnings and its growth prospects. This brings the concept of earnings persistence. If earnings are not steady, the returns of the firm in the future will decline and stakeholders as well as shareholders will lose out their money. This paper captures the earnings persistence of firms in India. This paper also captures the various business strategies adopted by firms to enhance their earnings. On the basis of various strategies, firms are classified into four groups. This paper has applied panel regression methodology.
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spelling doaj.art-7264d4a8ed4646ba83530a74c42ad99e2023-10-13T19:25:24ZengRamanujan College, University of Delhi, Delhi, IndiaRamanujan International Journal of Business and Research2455-59592583-01712017-11-01212134https://doi.org/10.51245/rijbr.v2i1.2017.135Earnings Persistence and Business Strategies: An Indian AnalysisDr. S.P. Aggarwal0Dr . Sunita Gupta1Ms . Anshika Agarwal2Ramanujan College, University of DelhiKamala Nehru College, University of DelhiDepartment of Commerce, Ramanujan CollegeEarnings of the firm are a vital tool for the evaluation of company's performance. Stakeholders as well as shareholders take decisions after analysing earnings and its growth prospects. This brings the concept of earnings persistence. If earnings are not steady, the returns of the firm in the future will decline and stakeholders as well as shareholders will lose out their money. This paper captures the earnings persistence of firms in India. This paper also captures the various business strategies adopted by firms to enhance their earnings. On the basis of various strategies, firms are classified into four groups. This paper has applied panel regression methodology.https://rijbr.in/1/article/view/135/135earnings persistenceoperating earningsnon-operating earningspanel data
spellingShingle Dr. S.P. Aggarwal
Dr . Sunita Gupta
Ms . Anshika Agarwal
Earnings Persistence and Business Strategies: An Indian Analysis
Ramanujan International Journal of Business and Research
earnings persistence
operating earnings
non-operating earnings
panel data
title Earnings Persistence and Business Strategies: An Indian Analysis
title_full Earnings Persistence and Business Strategies: An Indian Analysis
title_fullStr Earnings Persistence and Business Strategies: An Indian Analysis
title_full_unstemmed Earnings Persistence and Business Strategies: An Indian Analysis
title_short Earnings Persistence and Business Strategies: An Indian Analysis
title_sort earnings persistence and business strategies an indian analysis
topic earnings persistence
operating earnings
non-operating earnings
panel data
url https://rijbr.in/1/article/view/135/135
work_keys_str_mv AT drspaggarwal earningspersistenceandbusinessstrategiesanindiananalysis
AT drsunitagupta earningspersistenceandbusinessstrategiesanindiananalysis
AT msanshikaagarwal earningspersistenceandbusinessstrategiesanindiananalysis