Earnings Decomposition, Value Relevance and Predictability

Sasan Babaie

Volume 5, Issue 4 , November 2021, , Pages 107-127


  Compared with net earnings, the components of earnings are more informative in companies whose components have different qualities of persistence and volatility. We examine the issue of whether net earnings together with their components have more information content than only net earnings. We construct ...  Read More