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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Format: | article |
Langue: | FA |
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Shahid Bahonar University of Kerman
2021
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Accès en ligne: | https://doaj.org/article/670628fe1e804c9b96dfa6c9f0c956bb |
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