Benkraiem, Ramzi - In: Journal of Applied Accounting Research 17 (2016) 1, pp. 84-96
net income in the form of non-core earnings. Consequently, the purpose of this paper is to examine the persistence and … predict the performance of the next year ( t +1). However, only the persistence of current core earnings is valued by the …. Practical implications – The persistence of non-core earnings is certainly less important than that of core elements but able to …