Dawar, Varun - In: Journal of Financial Reporting and Accounting 12 (2014) 2, pp. 117-134
Purpose – This study aims to investigate the persistence ability of accounting variables, namely, abnormal earnings … data on the sample units to determine the persistence and valuation relevance. Findings – The findings provide evidence on … the construct of persistence and value relevance of earnings and book value of equity in the Indian context. The findings …