The Effect of Matching on Firm Earnings Components

Using a sample of all U.S. firms listed on the U.S. major stock exchanges for the period covering 1988 through 2014, we investigate the relation between firm earnings components and matching. Following the methodology of Hui et al. (2016), we decompose earnings into industry-wide and firm-specific e...

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Bibliographic Details
Main Authors: Cho Joong-Seok, Park Hyung Ju
Format: Article
Language:English
Published: Editura Universităţii „Alexandru Ioan Cuza” din Iaşi / Alexandru Ioan Cuza University of Iasi Publishing house 2017-12-01
Series:Scientific Annals of Economics and Business
Subjects:
G14
M41
Online Access:http://www.degruyter.com/view/j/saeb.2017.64.issue-4/saeb-2017-0033/saeb-2017-0033.xml?format=INT