Empirical Studies in Financial Accounting

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Author = Toreini, M.

Number of Articles: 1
Relation between Matching of Revenues and Expenses with Earnings Volatility and Earnings Persistence

H. Kazemi; M. Toreini

Volume 8, Issue 29 , April 2010, , Pages 155-170

Abstract
       In this study, related properties of accounting earnings as earnings volatility and earnings persistence have been studied. Theory in this study, poor matching as “noise” in the economic relation between revenues and expenses is introduced. As a result, poor matching ...  Read More