Disagreement over the persistence of earnings components: evidence on the properties of management-specific adjustments to GAAP earnings Article

Choi, Young-Soo, Lin, Stephen, Walker, Martin et al. (2007). Disagreement over the persistence of earnings components: evidence on the properties of management-specific adjustments to GAAP earnings . REVIEW OF ACCOUNTING STUDIES, 12(4), 595-622. 10.1007/s11142-007-9048-x

International Collaboration

keywords

  • Business & Economics
  • Business, Finance
  • INFORMATIVENESS
  • PRO FORMA EARNINGS
  • STREET
  • Social Sciences
  • VALUE-RELEVANCE
  • disagreement
  • non-GAAP earnings
  • transitory items

Digital Object Identifier (DOI)

publisher

  • SPRINGER

start page

  • 595

end page

  • 622

volume

  • 12

issue

  • 4