Accounting Classification and the Predictive Content of Earnings

By P. Fairfield, R. Sweeney, Teri Lombardi Yohn. 2016

213 citations recorded by the source corpus.

View Paper: https://www.semanticscholar.org/paper/ea4dde9e3dd2d84e02947c8e30f49cf24d14fa85

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Citations in the corpus

• Why Have Measures of Earnings Quality Changed Over Time (2014, background): “Moreover, special items are less persistent than other earnings components, thus they increase the volatility of earnings (Fairfield et al., 1996; Givoly and Hayn, 2000; Jones and Smith, 2011).”
• Asymmetric Cost Behavior (2014, unknown): “They show that the CVCS model outperforms other earnings prediction models, including models that are based on decomposition of earnings into cash flows and accruals (Sloan 1996), and into operating and non-operating components (Fairfield et al. 1996).”
• The Disclosure of Non-GAAP Earnings Information in the Presence of Transitory Gains (2014, unknown): “There are several ways to estimate the persistence of earnings components (Fairfield, Sweeney, and Yohn 1996; Burgstahler et al. 2002; Doyle et al. 2003).”