Keywords
EarningsContent (measure theory)EconometricsEconomicsBusinessAccountingMathematics
Related Publications
Analyst Forecasting Errors: Additional Evidence
Analyst forecasting errors are approximately as large as Dreman and Berry (1995) documented, and an optimistic bias is evident for all years from 1985 through 1996. In contrast ...
Accruals and the Prediction of Future Cash Flows
Building on the Dechow et al. (1998) model of the accrual process, this study investigates the role of accruals in predicting future cash flows. The model shows that each accrua...
A Market-Based Evaluation of Discretionary Accrual Models
In this study we specify a simple earnings model, present managerial discretion hypotheses from existing literature, and assume efficient markets in order to evaluate five discr...
Publication Info
- Year
- 1968
- Type
- article
- Volume
- 41
- Issue
- 4
- Pages
- 488-488
- Citations
- 57
- Access
- Closed
External Links
Social Impact
Altmetric
PlumX Metrics
Social media, news, blog, policy document mentions
Citation Metrics
57
OpenAlex
Cite This
Philip Brown,
Victor Niederhoffer
(1968).
The Predictive Content of Quarterly Earnings.
The Journal of Business
, 41
(4)
, 488-488.
https://doi.org/10.1086/295141
Identifiers
- DOI
- 10.1086/295141