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Using Quarterly Sales and Margins to Predict Corporate Earnings: A Time Series Perspective

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  • Peter A. Silhan

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  • Peter A. Silhan, 1989. "Using Quarterly Sales and Margins to Predict Corporate Earnings: A Time Series Perspective," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 16(1), pages 131-141, March.
    • Handle: RePEc:bla:jbfnac:v:16:y:1989:i:1:p:131-141
    DOI: 10.1111/j.1468-5957.1989.tb00009.x
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    References listed on IDEAS

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    1. Beaver, Wh & Clarke, R & Wright, Wf, 1979. "Association Between Unsystematic Security Returns And The Magnitude Of Earnings Forecast Errors," Journal of Accounting Research, John Wiley & Sons, Ltd., vol. 17(2), pages 316-340.
    2. Welch, Pr, 1984. "A Generalized Distributed Lag Model For Predicting Quarterly Earnings," Journal of Accounting Research, John Wiley & Sons, Ltd., vol. 22(2), pages 744-757.
    3. Griffin, Pa, 1977. "Time-Series Behavior Of Quarterly Earnings - Preliminary Evidence," Journal of Accounting Research, John Wiley & Sons, Ltd., vol. 15(1), pages 71-83.
    4. Collins, Wa & Hopwood, Ws & Mckeown, Jc, 1984. "The Predictability Of Interim Earnings Over Alternative Quarters," Journal of Accounting Research, John Wiley & Sons, Ltd., vol. 22(2), pages 467-479.
    5. Hopwood, Ws & Mckeown, Jc & Newbold, P, 1982. "The Additional Information-Content Of Quarterly Earnings Reports - Intertemporal Disaggregation," Journal of Accounting Research, John Wiley & Sons, Ltd., vol. 20(2), pages 343-349.
    6. Silhan, Pa, 1983. "The Effects Of Segmenting Quarterly Sales And Margins On Extrapolative Forecasts Of Conglomerate Earnings - Extension And Replication," Journal of Accounting Research, John Wiley & Sons, Ltd., vol. 21(1), pages 341-347.
    7. Hopwood, Ws & Newbold, P & Silhan, Pa, 1982. "The Potential For Gains In Predictive Ability Through Disaggregation - Segmented Annual Earnings," Journal of Accounting Research, John Wiley & Sons, Ltd., vol. 20(2), pages 724-732.
    8. Silhan, Pa, 1982. "Simulated Mergers Of Existent Autonomous Firms - A New Approach To Segmentation Research," Journal of Accounting Research, John Wiley & Sons, Ltd., vol. 20(1), pages 255-262.
    9. Brown, Philip & Kennelly, John W, 1972. "The Informational Content of Qtrly Earnings: An Extension and Some Further Evidence," The Journal of Business, University of Chicago Press, vol. 45(3), pages 403-415, July.
    10. Hagerman, Rl & Zmijewski, Me & Shah, P, 1984. "The Association Between The Magnitude Of Quarterly Earnings Forecast Errors And Risk-Adjusted Stock Returns," Journal of Accounting Research, John Wiley & Sons, Ltd., vol. 22(2), pages 526-540.
    11. Joy, Om & Litzenberger, Rh & Mcenally, Rw, 1977. "Adjustment Of Stock-Prices To Announcements Of Unanticipated Changes In Quarterly Earnings," Journal of Accounting Research, John Wiley & Sons, Ltd., vol. 15(2), pages 207-225.
    12. Manegold, Jg, 1981. "Time-Series Properties Of Earnings - A Comparison Of Extrapolative And Component Models," Journal of Accounting Research, John Wiley & Sons, Ltd., vol. 19(2), pages 360-373.
    13. Silhan, Pa & Mckeown, Jc, 1985. "Further Evidence On The Usefulness Of Simulated Mergers," Journal of Accounting Research, John Wiley & Sons, Ltd., vol. 23(1), pages 416-426.
    14. Beaver, William & Lambert, Richard & Morse, Dale, 1980. "The information content of security prices," Journal of Accounting and Economics, Elsevier, vol. 2(1), pages 3-28, March.
    15. Hopwood, Ws, 1980. "The Transfer-Function Relationship Between Earnings And Market-Industry Indexes - An Empirical-Study," Journal of Accounting Research, John Wiley & Sons, Ltd., vol. 18(1), pages 77-90.
    16. Brown, Ld & Rozeff, Ms, 1979. "Univariate Time-Series Models Of Quarterly Accounting Earnings Per Share - Proposed Model," Journal of Accounting Research, John Wiley & Sons, Ltd., vol. 17(1), pages 179-189.
    17. Collins, Wa & Hopwood, Ws, 1980. "A Multivariate-Analysis Of Annual Earnings Forecasts Generated From Quarterly Forecasts Of Financial Analysts And Univariate Time-Series Models," Journal of Accounting Research, John Wiley & Sons, Ltd., vol. 18(2), pages 390-406.
    18. Chant, Peter D, 1980. "On the Predictability of Corporate Earnings Per Share Behavior," Journal of Finance, American Finance Association, vol. 35(1), pages 13-21, March.
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