The Relationship Between Industry Structure, Market Share and Capital intensity with Abnormal Earnings Persistence in Public Firms

This study investigates Ohlson's Linear Information Dynamic (LID) and evaluates the effect of "other information" on the abnormal earnings series using 100 firms panel data during 1376-1386 by Generalized Method of Moments(GMM). It tests the effect of industry structure, market share...

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Autores principales:	Vali Khodadadi, Hossein Erfani
Formato:	article
Lenguaje:	FA
Publicado:	Shahid Bahonar University of Kerman 2012
Materias:	abnormal earnings persistence ohlson's model market share capital intensity generalized method of moments Accounting. Bookkeeping HF5601-5689
Acceso en línea:	https://doaj.org/article/d7c9edfa2f584ea6819c8650520c402f
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spelling	oai:doaj.org-article:d7c9edfa2f584ea6819c8650520c402f2021-11-04T19:40:21ZThe Relationship Between Industry Structure, Market Share and Capital intensity with Abnormal Earnings Persistence in Public Firms2008-89142476-292X10.22103/jak.2012.57https://doaj.org/article/d7c9edfa2f584ea6819c8650520c402f2012-06-01T00:00:00Zhttps://jak.uk.ac.ir/article_57_b387c667ead122239e86bf15f8ec10e1.pdfhttps://doaj.org/toc/2008-8914https://doaj.org/toc/2476-292XThis study investigates Ohlson's Linear Information Dynamic (LID) and evaluates the effect of "other information" on the abnormal earnings series using 100 firms panel data during 1376-1386 by Generalized Method of Moments(GMM). It tests the effect of industry structure, market share and capital intensity as "other informayion" on abnormal earnings of the following period, with Ohlson's LID persistence maintained. The results confirm the premise of LID, considering all the statistical models. The results also indicate that industry structure and capital intensity influence abnormal earnings persistence. Therefore, the industry structure and capital intensity have a informational content and reflect in Ohlson's Model (1995) as "other information". Confirm with the results the hypothesis that market share influences abnormal earnings persistence is rejected; Therefore, market share firm size does not have informational content and does not reflect in the Ohlson's Model(1995).Vali KhodadadiHossein ErfaniShahid Bahonar University of Kermanarticleabnormal earnings persistenceohlson's modelmarket sharecapital intensitygeneralized method of momentsAccounting. BookkeepingHF5601-5689FAمجله دانش حسابداری, Vol 1, Iss 1, Pp 89-109 (2012)
institution	DOAJ
collection	DOAJ
language	FA
topic	abnormal earnings persistence ohlson's model market share capital intensity generalized method of moments Accounting. Bookkeeping HF5601-5689
spellingShingle	abnormal earnings persistence ohlson's model market share capital intensity generalized method of moments Accounting. Bookkeeping HF5601-5689 Vali Khodadadi Hossein Erfani The Relationship Between Industry Structure, Market Share and Capital intensity with Abnormal Earnings Persistence in Public Firms
description	This study investigates Ohlson's Linear Information Dynamic (LID) and evaluates the effect of "other information" on the abnormal earnings series using 100 firms panel data during 1376-1386 by Generalized Method of Moments(GMM). It tests the effect of industry structure, market share and capital intensity as "other informayion" on abnormal earnings of the following period, with Ohlson's LID persistence maintained. The results confirm the premise of LID, considering all the statistical models. The results also indicate that industry structure and capital intensity influence abnormal earnings persistence. Therefore, the industry structure and capital intensity have a informational content and reflect in Ohlson's Model (1995) as "other information". Confirm with the results the hypothesis that market share influences abnormal earnings persistence is rejected; Therefore, market share firm size does not have informational content and does not reflect in the Ohlson's Model(1995).
format	article
author	Vali Khodadadi Hossein Erfani
author_facet	Vali Khodadadi Hossein Erfani
author_sort	Vali Khodadadi
title	The Relationship Between Industry Structure, Market Share and Capital intensity with Abnormal Earnings Persistence in Public Firms
title_short	The Relationship Between Industry Structure, Market Share and Capital intensity with Abnormal Earnings Persistence in Public Firms
title_full	The Relationship Between Industry Structure, Market Share and Capital intensity with Abnormal Earnings Persistence in Public Firms
title_fullStr	The Relationship Between Industry Structure, Market Share and Capital intensity with Abnormal Earnings Persistence in Public Firms
title_full_unstemmed	The Relationship Between Industry Structure, Market Share and Capital intensity with Abnormal Earnings Persistence in Public Firms
title_sort	relationship between industry structure, market share and capital intensity with abnormal earnings persistence in public firms
publisher	Shahid Bahonar University of Kerman
publishDate	2012
url	https://doaj.org/article/d7c9edfa2f584ea6819c8650520c402f
work_keys_str_mv	AT valikhodadadi therelationshipbetweenindustrystructuremarketshareandcapitalintensitywithabnormalearningspersistenceinpublicfirms AT hosseinerfani therelationshipbetweenindustrystructuremarketshareandcapitalintensitywithabnormalearningspersistenceinpublicfirms AT valikhodadadi relationshipbetweenindustrystructuremarketshareandcapitalintensitywithabnormalearningspersistenceinpublicfirms AT hosseinerfani relationshipbetweenindustrystructuremarketshareandcapitalintensitywithabnormalearningspersistenceinpublicfirms
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The Relationship Between Industry Structure, Market Share and Capital intensity with Abnormal Earnings Persistence in Public Firms

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