Income statement mismatching has not reduced the informativeness of earnings over time
Year of publication: |
2024
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Authors: | Oh, Hyung Il ; Penman, Stephen H. |
Published in: |
Journal of business finance & accounting : JBFA. - Oxford : Wiley-Blackwell, ISSN 1468-5957, ZDB-ID 2020001-8. - Vol. 51.2024, 3/4, p. 756-782
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Subject: | earnings matching | expensing investment | information content of earnings | Einkommen | Income | Informationswert | Information value | Gewinn | Profit | Lohn | Wages | Gewinnprognose | Earnings announcement | Gewinnermittlung | Profit determination |
Type of publication: | Article |
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Type of publication (narrower categories): | Konferenzbeitrag ; Conference paper ; Aufsatz in Zeitschrift ; Article in journal |
Language: | English |
Other identifiers: | 10.1111/jbfa.12759 [DOI] |
Source: | ECONIS - Online Catalogue of the ZBW |
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