search query: @author Baginski, S. / total: 3
reference: 2 / 3
| Author: | Baginski, S. |
| Title: | The relationship between economic characteristics and alternative annual earnings persistence measures |
| Journal: | Accounting Review
1999 : JAN, VOL. 74:1, p. 105-120 |
| Index terms: | ACCOUNTING EARNINGS MEASUREMENT |
| Language: | eng |
| Abstract: | Accounting researchers (and potentially others) generally select rather simple, lower-order, time-series models to develop proxies for earnings persistence. However, measures of persistence produced by such models are not related to characteristics of the firm's economic environment that are expected to influence earnings persistence. Using a sample of 162 calendar year-end New York Stock Exchange firms, the authors document the cross-sectional relations between a set of relatively constant, firm-specific, economic characteristics that are theoretical determinants of persistence and measures of earnings persistence derived from both lower-order and higher-order models. |
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