Computer Science
8 years ago

Listed companies' earnings quality revealed: Small shareholders' judgments impacted.

Journal of Beijing Institute of Economic Management
Research on Earnings Quality of Listed Companies Based on the ARMA Model
Shao Yi-ping

Paper Summary

The study looked at how the quality of earnings of listed companies can change over time, making it hard for small shareholders and potential investors to judge accurately. By using case studies and Eviews software, the researchers found that the quality of earnings improved between different time periods. This improvement was seen in the relevance and volatility of the earnings data, as analyzed using the ARMA model.

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