Finance Perspective versus Accounting Perspective: The Case of Earnings Persistence in Indonesia.
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The relation between unexpected earnings and stock returns is not only a useful measure of earnings information content and quality but also a vehicle to
Key words : Future cash flows , Current Earnings,
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In this case, Kim and Kross also distinguish between firms with positive earnings and firms with negative earnings, the result states that the relationship between earnings
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Based on the formulation of the prob- lem, the purpose of the research and the theoretical basis, the hypothesis proposed in this study are as the following: H1: Earnings persistence