Modeling the Persistency and Reversibility of Accounting Earnings Using Markov Chains

Objective: One of the most important accounting information is the earnings and its components, which is probably part of the information for investors' decision making. Changes in the way earnings are reported in the evolution of accounting show that earnings and their components have been imp...

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Auteurs principaux: Seyyed Rasoul Hosseini, Amin Hajiannejad
Format: article
Langue:FA
Publié: Shahid Bahonar University of Kerman 2021
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Accès en ligne:https://doaj.org/article/670628fe1e804c9b96dfa6c9f0c956bb
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