Literature Review of Transitory Earnings

Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F60076658%3A12510%2F19%3A43900721" target="_blank" >RIV/60076658:12510/19:43900721 - isvavai.cz</a>
Result on the web
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DOI - Digital Object Identifier
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Result language
angličtina
Original language name
Literature Review of Transitory Earnings
Original language description
To look into extraordinary corporate profits persistence (transitiveness) is important for accounting and corporate finance, regarding financial planning, accounting for intangible assets, valuation of companies and their assets and liabilities. Inappropriate methods of intangible assets accounting and valuation can influence the economy through intensification of financial markets´ fluctuations. Therefore, the academic accounting and financial literature thoroughly discusses transitory profits. Available evidence shows that 1) extraordinary gains are transitory, and total profits gradually reverse to their average; 2) earnings deflated by share prices (P/E) also revert to average and negatively correlate with profitability
Czech name
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Czech description
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Project
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Continuities
I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Publication year
2019
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Article name in the collection
Proceedings of the 13th International Scientific Conference INPROFORUM: 100 Years of the Koruna
ISBN
978-80-7394-776-7
ISSN
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e-ISSN
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Number of pages
5
Pages from-to
227-231
Publisher name
Faculty of Economics, University of South Bohemia in České Budějovice
Place of publication
České Budějovice
Event location
České Budějovice
Event date
Nov 7, 2019
Type of event by nationality
WRD - Celosvětová akce
UT code for WoS article
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