科研之友
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摘要
Fairfield et al. (Rev. Account. Stud., 2009. doi:10.1007/s11142-009-9084-9) explore the predictive power of current special items for future profit margins over various forecast horizons. They also provide evidence on how this predictive power varies with current core profit margins. I discuss the motivation for this research and conclude that I am unable to attach a coherent economic story to these results.
- 出版日期2009-9
