Inflation and Nominal Financial Reporting: Implications for Performance and Stock Prices

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Accounting Earnings and Gross Domestic Product (2014, background): “While a large body of accounting research provides evidence on the informational role of accounting data at the firm level (see, e.g., Beaver (1998) and Kothari (2001) for reviews of related literature), the link between accounting earnings and the macroeconomy remains relatively unexplored.”
Taking the Pulse of the Real Economy Using Financial Statement Analysis: Implications for Macro Forecasting and Stock Valuation (2014, background): “Using financial statement analysis to forecast economic activities at the firm level has long been a topic of academic research in accounting (Ou and Penman 1989; Penman 1992; Lev and Thiagarajan 1993; Abarbanell and Bushee 1998; Nissim and Penman 2001; Konchitchki 2011; Patatoukas 2012).”