Persistence of quarterly earnings: an empirical investigation in Brazil
The aim of this paper is to estimate and analyze quarterly earnings persistence. In addition, we explore if earnings persistence varies across firms based on size and corporate governance standards. We first estimate the parameter revision of earnings and then we test the hypotheses that the paramet...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
FUCAPE Business School
2012-01-01
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| Series: | BBR: Brazilian Business Review |
| Online Access: | http://www.redalyc.org/articulo.oa?id=123040843002 |