Disaggregation of earnings into earnings components is a common method in accounting research. I argue that the disaggregation can also be applied to earnings attributes which results in earnings components attributes. This is of relevance to address measurement problems and to better design...

Employees are an important firm resource and a source of intellectual capital; hence, they drive firm performance. Employee expenses capture information about employees and are one of the largest earnings components. We analyze whether this earnings component contributes incremental information...