Net Value Added and Earnings Determination |
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| Authors: | Riahi-Belkaoui Ahmed |
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| Affiliation: | (1) Department of Accounting (M/C 006), College of Business Administration, 601 S. Morgan Street, Chicago, Illinois, 60607-7123 |
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| Abstract: | This paper argues that earnings are determined as a response to wealth, measured by net value added, and as an adjustment to the previous year level of earnings. The model appears well specified when applied to a random sample of firms-years. The results highlight the importance of wealth generation and the previous level of earnings as determinants of earnings. |
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| Keywords: | Earnings determination net value added earnings management wealth generation |
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