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Review of Models of Transitory Earnings

In: Global Versus Local Perspectives on Finance and Accounting

Author

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  • Tomáš Buus

    (University of Economics)

Abstract

The hypothesis that earnings are mean reverting was suggested 90 years ago and has been extensively tested since then. This paper critically surveys the hitherto literature on earnings mean reversion models sorted according to the method used. The findings signalize that literature still does not provide us with proper information about the causes of earnings behavior. The reasons are mostly either mismatching various sources of earnings changes, mistaking the unknown for known, mistaking the stochastic for regular, introduction of hidden circularity (thus collinearity) or model overspecification.

Suggested Citation

  • Tomáš Buus, 2019. "Review of Models of Transitory Earnings," Springer Proceedings in Business and Economics, in: David Procházka (ed.), Global Versus Local Perspectives on Finance and Accounting, pages 187-197, Springer.
    • Handle: RePEc:spr:prbchp:978-3-030-11851-8_18
    DOI: 10.1007/978-3-030-11851-8_18
    as

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