Earnings Decomposition, Value Relevance and Predictability
Compared with net earnings, the components of earnings are more informative in companies whose components have different qualities of persistence and volatility. We examine the issue of whether net earnings together with their components have more information content than only net earnings. We const...
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| Format: | Article |
| Language: | English |
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Iran Finance Association
2021-11-01
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| Series: | Iranian Journal of Finance |
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| Online Access: | https://www.ijfifsa.ir/article_144491_681cc826cb5e74a815119f1ad3f195ac.pdf |