财务报表分析-
Earnings Persistence
Recasting and Adjusting
Earnings persistence is a key to effective equity analysis and valuation Analyzing earnings persistence is a main analysis objective Attributes of earnings persistence include: Stability Predictability Variability Trend Earnings management Accounting methods
Earnings Persistence
Recasting and Adjusting
Two common methods to help assess earnings persistence: Recasting of income statement Adjusting of income statement


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