AnalysisandValuation(财务报表分析,台湾中兴大学

1EquityAnalysisan12CHAPTERMcGraw-Hill/Irwin©2004TheMcGraw-HillCompanies,Inc.,AllRightsReservedEarningsPersistenceRecastingandAdjusting•EarningspersistenceisakeytoeffectiveequityAnalysisandValuation•Analyzingearningspersistenceisamainanalysisobjective•Attributesofearningspersistenceinclude:StabilityPredictabilityVariabilityTrendEarningsmanagementAccountingmethodsEarningsPersistenceRecastinga...