...Georgios Papanastasopoulos; Dimitrios Thomakos; Tao Wang Purpose The purpose of this paper is to examine the informational content of retained and distributed earnings for future profitability and stock returns. Design/methodology/approach The paper utilizes firm‐level cross‐sectional...

...Ahsan Habib Purpose This paper seeks to examine the predictive ability of disaggregated earnings in forecasting future profitability conditional on keiretsu affiliation in the context of Japan. Design/methodology/approach Industry‐adjusted future profitability measure is regressed...

... three non‐EVA users and 75 EVA users were selected at random. Variables used in this study were revenues, profits, assets, stockholders’ equity, market value, earnings per share, total return to investors, and percentage cost reduction over time. Data were collected on several metrics. Findings...