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Statistically based quarterly earnings expectation models for nonseasonal firms

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  • Kenneth Lorek
  • G. Willinger
  • Allen Bathke

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Suggested Citation

  • Kenneth Lorek & G. Willinger & Allen Bathke, 2008. "Statistically based quarterly earnings expectation models for nonseasonal firms," Review of Quantitative Finance and Accounting, Springer, vol. 31(1), pages 105-119, July.
    • Handle: RePEc:kap:rqfnac:v:31:y:2008:i:1:p:105-119
    DOI: 10.1007/s11156-007-0059-2
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    References listed on IDEAS

    as
    1. Ali, A & Zarowin, P, 1992. "The Role Of Earnings Levels In Annual Earnings Returns Studies," Journal of Accounting Research, Wiley Blackwell, vol. 30(2), pages 286-296.
    2. Watts, Rl & Leftwich, Rw, 1977. "Time-Series Of Annual Accounting Earnings," Journal of Accounting Research, Wiley Blackwell, vol. 15(2), pages 253-271.
    3. Lorek, Ks & Bathke, Aw, 1984. "A Time-Series Analysis Of Nonseasonal Quarterly Earnings Data," Journal of Accounting Research, Wiley Blackwell, vol. 22(1), pages 369-379.
    4. Ball, Ray & Watts, Ross, 1972. "Some Time Series Properties of Accounting Income," Journal of Finance, American Finance Association, vol. 27(3), pages 663-681, June.
    5. Albrecht, Ws & Lookabill, Ll & Mckeown, Jc, 1977. "Time-Series Properties Of Annual Earnings," Journal of Accounting Research, Wiley Blackwell, vol. 15(2), pages 226-244.
    6. Kormendi, Roger & Lipe, Robert, 1987. "Earnings Innovations, Earnings Persistence, and Stock Returns," The Journal of Business, University of Chicago Press, vol. 60(3), pages 323-345, July.
    7. Ball, R & Brown, P, 1968. "Empirical Evaluation Of Accounting Income Numbers," Journal of Accounting Research, Wiley Blackwell, vol. 6(2), pages 159-178.
    8. Aaron Crabtree & John Maher, 2005. "Earnings Predictability, Bond Ratings, and Bond Yields," Review of Quantitative Finance and Accounting, Springer, vol. 25(3), pages 233-253, November.
    9. Brown, Ld & Rozeff, Ms, 1979. "Univariate Time-Series Models Of Quarterly Accounting Earnings Per Share - Proposed Model," Journal of Accounting Research, Wiley Blackwell, vol. 17(1), pages 179-189.
    Full references (including those not matched with items on IDEAS)

    Citations

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    Cited by:

    1. Silhan, Peter A., 2014. "Income smoothing from a Census X-12 perspective," Advances in accounting, Elsevier, vol. 30(1), pages 106-115.
    2. Lorek, Kenneth S., 2014. "A critical assessment of the time-series literature in accounting pertaining to quarterly accounting numbers," Advances in accounting, Elsevier, vol. 30(2), pages 315-321.
    3. Cheng, Che-Hui & Wu, Po-Chin, 2013. "Nonlinear earnings persistence," International Review of Economics & Finance, Elsevier, vol. 25(C), pages 156-168.
    4. Kenneth Lorek & G. Willinger, 2009. "New evidence pertaining to the prediction of operating cash flows," Review of Quantitative Finance and Accounting, Springer, vol. 32(1), pages 1-15, January.

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    More about this item

    Keywords

    Nonseasonal quarterly earnings; ARIMA models; Random walk model; Analyst coverage; C22;
    All these keywords.

    JEL classification:

    • C22 - Mathematical and Quantitative Methods - - Single Equation Models; Single Variables - - - Time-Series Models; Dynamic Quantile Regressions; Dynamic Treatment Effect Models; Diffusion Processes

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