search query: @journal_id 56 / total: 1032
reference: 237 / 1032
| Author: | Schadewitz, H. |
| Title: | Information content of interim earnings components -- evidence from Finland |
| Journal: | Journal of Business Finance and Accounting
1996 : DEC, VOL. 23:9/10, p. 1397-1414 |
| Index terms: | ACCOUNTING EARNINGS FINLAND |
| Language: | eng |
| Abstract: | This study examines the information content of the interim earnings of listed Finnish firms. The degree of association between returns and interim earnings is studied. The assumption is that, compared to transitory changes, permanent changes in earnings have a greater association with returns. Unexpected returns are regressed over unexpected permanent earnings and unexpected transitory earnings. Three return measurement periods are used to examine any potential asynchrony between prices and earnings. |
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