Persistencia y capacidad predictiva de márgenes y rotaciones. Un análisis empírico.
ABSTRACTThis paper presents an empirical analysis of the persistence and predictive ability of the components the profitability ratio, namely, margin and turnover. Based on a large sample of Spanish companies, we document that the persistence of turnover is greater than that of profit margin and tha...
Main Authors: | Juan Monterrey, Amparo Sánchez-Segura |
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Format: | Article |
Language: | English |
Published: |
Universidad de Murcia
2011-06-01
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Series: | Revista de Contabilidad: Spanish Accounting Review |
Subjects: | |
Online Access: | http://www.rc-sar.es/verPdf.php?articleId=211 |
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