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Author:Bird, R.
Gerlach, R.
Hall, A. D. T.
Title:The prediction of earnings movements using accounting data: an update and extension of Ou and Penman
Journal:Journal of asset management
2001 : SEP, VOL. 2:2, p. 180-195
Index terms:CORPORATE EARNINGS
ECONOMIC FORECASTING
INVESTMENT
Freeterms:ACCOUNTING INFORMATION
Language:eng
Abstract:The greater interest apparent in the recent academic literature in the impact of corporate earnings information on the valuation of shares has prompted an updating of the seminal work of Ou and Penman (1989) on the role that accounting information can play in predicting future movements in earnings relative to expectations.
SCIMA record nr: 226551
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