Earnings Quality Measures and Excess Returns

This paper examines how commonly used earnings quality measures fulfill a key objective of financial reporting, i.e., improving decision usefulness for investors. We propose a stock-price-based measure for assessing the quality of earnings quality measures. We predict that firms with higher earnings...

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Detalles Bibliográficos
Autores principales: Perotti, Pietro, Wagenhofer, Alfred
Formato: Online Artículo Texto
Lenguaje:English
Publicado: BlackWell Publishing Ltd 2014
Materias:
Original Articles
Acceso en línea:https://www.ncbi.nlm.nih.gov/pmc/articles/PMC4540158/
https://www.ncbi.nlm.nih.gov/pubmed/26300582
http://dx.doi.org/10.1111/jbfa.12071

Internet

https://www.ncbi.nlm.nih.gov/pmc/articles/PMC4540158/
https://www.ncbi.nlm.nih.gov/pubmed/26300582
http://dx.doi.org/10.1111/jbfa.12071

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