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- W2462783539 abstract "The accounting procedures employed in measuring reported earnings vary significantly over the population of widely owned industrial firms. Many users of published financial statements, confused and overwhelmed by such diversity, believe that it has seriously impaired the interfirm comparability of reported earnings numbers.' In an effort to arrive at a performance measure which is more comparable across firms, these users frequently adjust the reported earnings number by means of crude and questionable techniques. For example, reported depreciation numbers and other charges to reported earnings which depend largely on the firm's accounting policies are often added back to reported earnings. The result is a number which, while hardly an adequate performance measure, is at least less dependent on accounting policy than the reported earnings number itself. A conceivable alternative to these crude ad-hoc adjustments to published earnings data is a systematic method of estimating a firm's earnings which in no way depends on its particular accounting policy. The purpose of this study is to develop such a method, apply it to certain samples of widely held industrial firms, and explore its empirical validity with respect to these firms." @default.
- W2462783539 created "2016-07-22" @default.
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- W2462783539 date "2016-01-01" @default.
- W2462783539 modified "2023-09-27" @default.
- W2462783539 title "A Statistical Model of Eamings Estimation" @default.
- W2462783539 hasPublicationYear "2016" @default.
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