Persistence of quarterly earnings: an empirical investigation in Brazil

The aim of this paper is to estimate and analyze quarterly earnings persistence. In addition, we explore if earnings persistence varies across firms based on size and corporate governance standards. We first estimate the parameter revision of earnings and then we test the hypotheses that the paramet...

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Auteurs principaux: Renê Coppe Pimentel, Andson Braga de Aguiar
Format: article
Langue:EN
PT
Publié: FUCAPE Business School 2012
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Accès en ligne:https://doaj.org/article/e3bb97f6ca644691977b672f00160bc1
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