The Accounting Review Vol. 71 No. 3 1996
Accounting Classification and the Predictive Content of Earnings.
Abstract
Analyzes the accuracy improvements in out-of-sample forecasts of one-year ahead return-on-equity to examine the predictive content of corporate earnings disaggregation. Usefulness of disaggregation on the income statement in forecasting future probability; Significance of the disaggregation of net income into specific components.
- DOI
- 10.2308/tar-9608042311
- Volume
- 71
- Issue
- 3
- Pages
- 337-355
- Language
- en
- Sources
- openalex crossref