A Reexamination of Earnings Persistence on the Incremental Value Relevance of Earnings Levels and Earnings Changes
نویسندگان
چکیده
منابع مشابه
Income Smoothing, Investor Reaction and Earnings Persistence
The main objective of this study was to investigate the effect of income smoothing on investors reaction to Earnings Persistence of companies listed on the Stock Exchange in Tehran. The population of the study was companies listed on the Stock Exchange in Tehran, the sample size due to screening method and after removing outliers is equal to 118 companies. In this study, earnings persistence an...
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ژورنال
عنوان ژورنال: International Journal of Accounting and Financial Reporting
سال: 2018
ISSN: 2162-3082
DOI: 10.5296/ijafr.v8i2.13160