The Effect of Matching on Firm Earnings Components
Using a sample of all U.S. firms listed on the U.S. major stock exchanges for the period covering 1988 through 2014, we investigate the relation between firm earnings components and matching. Following the methodology of Hui et al. (2016), we decompose earnings into industry-wide and firm-specific e...
Main Authors: | Cho Joong-Seok, Park Hyung Ju |
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Format: | Article |
Language: | English |
Published: |
Editura Universităţii „Alexandru Ioan Cuza” din Iaşi / Alexandru Ioan Cuza University of Iasi Publishing house
2017-12-01
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Series: | Scientific Annals of Economics and Business |
Subjects: | |
Online Access: | http://www.degruyter.com/view/j/saeb.2017.64.issue-4/saeb-2017-0033/saeb-2017-0033.xml?format=INT |
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