Humayun Kabir, M.; Laswad, Fawzi - In: Accounting Research Journal 24 (2011) 3, pp. 268-289
, predictive ability, and value relevance. Whether the value relevance of TCI depends on its reporting location is also … of 86 firms to test for persistence, variability, and predictive ability, and 81 firms to test for value relevance of NI … stock returns better than TCI; no significant difference in the variability and predictive ability of NI and TCI; little …