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Stability
Predictability
Variability
Trend
Earnings management
Accounting methods
Deductionstax credits, capital gains rates, taxfree income, lower foreign tax rates
Additionsadditional foreign taxes, nontaxdeductible expenses, and state and local taxes
(net of federal tax benefit)
Earnings trends
Variability
Earnings Management
Management Incentives
Note: assess earnings persistence over both the business cycle and
the long run.
Statistical methods
Trend statements
Earnings management
Big baths
Write-downs
expense recognition
Companies in distress
Compensation plans
Analysts targets
Determining persistence
(transitory nature) of items:
Note:
Earning Power
Earnings Forecasting
Forecasts reasonableness.
Industry prospects
Management
Management qualityresourcefulness