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Keywords: aggregate earningsClose
The Accounting Review 1–22.
Published: 07 September 2023
...Asad Kausar; You-il Park (Chris); Chris ABSTRACT Using a generalized aggregate-level difference-in-differences analysis across 32 countries over the 1991–2017 period, we find that the ability of aggregate earnings to predict one-year ahead GDP growth is greater for countries that adopted...
The Accounting Review (2022) 97 (1): 1–27.
Published: 01 January 2022
...Ahmed M. Abdalla; Jose M. Carabias ABSTRACT We propose and find that aggregate special items conveys more information about future real GDP growth than aggregate earnings before special items because the former contains advance news about future economic outcomes. A two-stage rational expectations...
The Accounting Review (2021) 96 (2): 365–390.
Published: 01 March 2021
...Rebecca N. Hann; Congcong Li; Maria Ogneva ABSTRACT We examine the macroeconomic information content of aggregate earnings from the labor market's perspective. We use insights from the labor economics literature to characterize the information contained in aggregate GAAP earnings and its...
Includes: Supplementary data
The Accounting Review (2017) 92 (6): 247–276.
Published: 01 November 2017
...Lakshmanan Shivakumar; Oktay Urcan ABSTRACT We propose two explanations for the previously documented relation between aggregate earnings growth and future inflation: one based on firms changing their investment in response to earnings growth, and the other based on consumers varying...