Firm life cycle and financial statement comparability

PK Biswas, A Habib, D Ranasinghe - Advances in accounting, 2022 - Elsevier
This paper examines how financial statement comparability varies between firms in the
mature stage of their life cycle and firms in other life cycle stages. We hypothesize that …

What can analysts learn from artificial intelligence about fundamental analysis?

O Binz, K Schipper, K Standridge - Available at SSRN 3745078, 2022 - papers.ssrn.com
We apply machine learning to accommodate the nonlinearities that prevented Nissim and
Penman (NP, 2001) from estimating their framework. We obtain more accurate out-of …

Earnings properties: The role of industry and life cycle fundamentals

B Smeets - 2020 - cris.maastrichtuniversity.nl
This dissertation examines how industry and firm life cycle fundamentals affect and
determine future firm performance. The three empirical studies broaden our understanding …

[PDF][PDF] EARNINGS PROPERTIES

B Smeets - globalacademicpress.com
Since long there has been a great interest in the importance and role of accounting
information (Ball and Brown 1968; Kothari and Wasley 2019). Accounting information, and …

The Role of Life Cycle-Wide Earnings in Forecasting and Valuation

B Smeets, P Vorst - 2019 - scholarspace.manoa.hawaii.edu
In this study, we investigate the existence and informational value of life cycle-wide and firm-
specific earnings, and examine the extent to which these components are reflected in stock …