Construct · 1 fields · 1 citations

earnings persistence: a standalone construct

One name. One construct. A landmark on the map.

● anchor · a standalone construct Nearest construct by meaning·not indexed
earningspersistence1 CONSTRUCTEarnings persistenceKORMENDI · FINANCIAL REPORTING

A single standalone construct; nearby constructs are located against it in the Collider. Tap a field for its definition, unit, and measures.

Financial reporting

the degree to which a firm's current earnings innovations carry forward into future earnings, which shapes how strongly prices respond to earnings news.

In financial reporting, earnings persistence refers to the degree to which a firm's current earnings innovations carry forward into future earnings, which shapes how strongly prices respond to earnings news. This meaning comes from Kormendi (1987) in The Journal of Business.[1]

Unit
Recovery means
Measured by

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Nearby constructs

book-tax differences1 fields · 1 citationsanchor · a standalone constructbusiness1 fields · 1 citationsanchor · a standalone constructcarry1 fields · 1 citationsanchor · a standalone construct

References

  1. Kormendi, R., & Lipe, R. (1987). Earnings Innovations, Earnings Persistence, and Stock Returns. The Journal of Business, 60(3), 323. https://doi.org/10.1086/296400

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