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Keywords: Earnings changes
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Journal Articles
International Journal of Accounting and Information Management (2013) 21 (4): 260–284.
Published: 21 October 2013
...C.S. Agnes Cheng; Bong-Soo Lee; Simon Yang Purpose – Prior studies provide mixed propositions on whether earnings levels or earnings changes provide the better explanatory power for variations of stock returns and whether the time-series behavior of earnings affects the value relevance of both...
