In this study, Ohlson's Linear Information Dynamic (LID) is analyzed and the effect of other information on the abnormal earnings series is evaluated. The hypothesis that industry structure and market share have significant effects on abnormal earnings in the following period is tested, with Ohlson's LID persistence maintained. The results confirm the premise of LID in a sample of Brazilian public firms, considering all the statistical models. The hypothesis regarding market share is rejected as its effect on the degree of abnormal earnings persistence has no informational content, either directly or jointly. Finally, the results confirm that different industries affect abnormal earnings persistence differently. In view of these results, th...
The paper investigates market share instability in the context of Brazilian industry for the 1986-19...
The accounting information that has the quality attribute can be an important tool to reduce agency ...
ABSTRACT This study contributes to the literature dealing with the influence of macroeconomic factor...
In this study, Ohlson's Linear Information Dynamic (LID) is analyzed and the effect of other informa...
This study investigates Ohlson's Linear Information Dynamic (LID) and evaluates the effect of "othe...
We examine whether there is a long-term equilibrium relation between the companies market value and ...
In this paper we analyze market structure effects on wage in the Brazilian manufacturing sector betw...
Este estudo examina a influência sobre as empresas das notícias que a imprensa divulga sobre elas, n...
We document a large decrease in earnings inequality in Brazil between 1996 and 2012. Using administr...
Abstract This study investigates the influence of ownership concentration on earnings quality of Bra...
Using a firm-level survey database covering 50 countries we evaluate firms´ abnormal retained earnin...
AbstractThis study investigates the influence of ownership concentration on earnings quality of Braz...
The present article aims to verify if the Brazilian market reacts differently to the companies that ...
Este estudo analisa a Dinâmica Informacional Linear (DIL) de Ohlson, avaliando os efeitos da partici...
This work aimed to investigate the effects of firm’s product market market-power on occupational wag...
The paper investigates market share instability in the context of Brazilian industry for the 1986-19...
The accounting information that has the quality attribute can be an important tool to reduce agency ...
ABSTRACT This study contributes to the literature dealing with the influence of macroeconomic factor...
In this study, Ohlson's Linear Information Dynamic (LID) is analyzed and the effect of other informa...
This study investigates Ohlson's Linear Information Dynamic (LID) and evaluates the effect of "othe...
We examine whether there is a long-term equilibrium relation between the companies market value and ...
In this paper we analyze market structure effects on wage in the Brazilian manufacturing sector betw...
Este estudo examina a influência sobre as empresas das notícias que a imprensa divulga sobre elas, n...
We document a large decrease in earnings inequality in Brazil between 1996 and 2012. Using administr...
Abstract This study investigates the influence of ownership concentration on earnings quality of Bra...
Using a firm-level survey database covering 50 countries we evaluate firms´ abnormal retained earnin...
AbstractThis study investigates the influence of ownership concentration on earnings quality of Braz...
The present article aims to verify if the Brazilian market reacts differently to the companies that ...
Este estudo analisa a Dinâmica Informacional Linear (DIL) de Ohlson, avaliando os efeitos da partici...
This work aimed to investigate the effects of firm’s product market market-power on occupational wag...
The paper investigates market share instability in the context of Brazilian industry for the 1986-19...
The accounting information that has the quality attribute can be an important tool to reduce agency ...
ABSTRACT This study contributes to the literature dealing with the influence of macroeconomic factor...