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Journal Articles

Customer Shopping Behavior and the Persistence of Revenues and Earnings

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Hengda Jin, Stephen R. Stubben, Karen Ton
Journal: The Accounting Review
The Accounting Review (2025) 100 (3): 307–332.
https://doi.org/10.2308/TAR-2022-0493
Published: 01 May 2025
..., under the Senior Editorship of W. Robert Knechel. 24 08 2022 11 11 2024 14 11 2024 2025 customers revenues earnings persistence Big Data Persistent earnings are high-quality earnings useful for equity valuation ( Kormendi and Lipe 1987 ; Schipper and Vincent...
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Journal Articles

Financial Reporting and Consumer Behavior

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Suzie Noh, Eric C. So, Christina Zhu
Journal: The Accounting Review
The Accounting Review (2025) 100 (1): 407–435.
https://doi.org/10.2308/TAR-2023-0293
Published: 01 January 2025
... of California, Los Angeles; University of California, San Diego; University of Rochester; The University of Utah; University of Washington; Washington University in St. Louis; The Wharton School; the 2021 NBER Big Data and Securities Markets Conference; the 2021 Stanford Accounting Summer Camp; the 2022 CETAFE...
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Includes: Supplementary data