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Some economic determinants of time-series properties of earnings · Study

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ArticleSome economic determinants of time-series properties of earnings

Baruch Itamar Lev1983

Article1983

Some economic determinants of time-series properties of earnings

Baruch Itamar Lev

305 citations·0/0 files stored·Journal of Accounting and Economics

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Auditing, Earnings Management, Governance Financial Markets and Investment Strategies Financial Analysis and Corporate Governance

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References

1971Industrial Market Structure and Economic Performance.1957Barriers to New Competition 1978Towards a Positive Theory of the Determination of Accounting Standards.2016Evaluation of Economic Forecasts 1974On the Association Between Operating Leverage and Risk 1972SOME TIME SERIES PROPERTIES OF ACCOUNTING INCOME 1982Corporate Financial Reporting: A Methodological Review of Empirical Research 1982Market-Based Empirical Research in Accounting: A Review, Interpretation, and Extension

Cited by

2005Determinants of profitability in European manufacturing and services: evidence from a dynamic panel model 1989Chapter 16 Inter-industry studies of structure and performance 1992The Effect of the Set of Comparable Firms on the Accuracy of the Price-Earnings Valuation Method 1994The Ability of Earnings to Predict Future Earnings and Cash Flow 2013Effect of Financial Reporting Quality on Sustainability Information Disclosure 2009

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Year1983

Typearticle

Published1983-01-01

VenueJournal of Accounting and Economics

ISSN-L0165-4101

Languageen

Citations305

Files0 public / 0

ShelfAuditing, Earnings Management, Governance

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doi10.1016/0165-4101(83)90004-6

openalex_workW2018130045

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Book-tax conformity, earnings persistence and the association between earnings and future cash flows

1994The Voluntary Inclusion of Forecasts in the MD&A Section of Annual Reports*

2008Corporate Investments: Learning from Restatements