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Keywords: Predictive ability
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Journal Articles
Journal:
Accounting Research Journal
Accounting Research Journal (2011) 24 (3): 268–289.
Published: 22 November 2011
...M. Humayun Kabir; Fawzi Laswad Purpose The purpose of this paper is to investigate the properties of net income (NI) and total comprehensive income (TCI) of listed companies in New Zealand (NZ). Four properties of TCI and NI are examined: persistence, variability, predictive ability, and value...
