Special items, financial reporting and equity valuation

This thesis examines the information content of earnings components conditional on the existence of misclassification of core earnings as transitory earnings in the income statement (often referred to as classification shifting), and how this misclassification is likely to induce a “hidden” core ear...

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Bibliographic Details
Main Author: Abdalla, Ahmed Mahmoud Ahmed Ahmed
Other Authors: Li, Yong ; Clubb, Colin David Berryhill ; Heath, Christian Consitt
Published: King's College London (University of London) 2016
Subjects:
Online Access:http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.695807