Some Time Series Properties of Accounting Income Numbers

Tests of serial correlation, and runs tests, are applied to net profit after tax, return on shareholders' funds, and earnings per share time series of 42 New Zealand listed public companies. The results are consistent with a â€œrandom walkâ€ interpretation, and hence consistent with results from other countries.

MoreLess

Year of publication:	1981
Authors:	Caird, Kathryn G. ; Emanuel, David M.
Published in:	Australian Journal of Management. - Australian School of Business. - Vol. 6.1981, 2, p. 7-16
Publisher:	Australian School of Business
Subject:	RANDOMâ€“WALK \| TIME SERIES OF EARNINGS

Online Resource

Check full text access |

More access options

Check Google Scholar

In German libraries (KVK)

I need help

More details

Extent:	text/html
Type of publication:	Article
Source:	RePEc - Research Papers in Economics

Persistent link: https://www.econbiz.de/10011135753