Literature Review of Transitory Earnings

Kód výsledku v IS VaVaI

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Výsledek na webu

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DOI - Digital Object Identifier

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Jazyk výsledku

angličtina

Název v původním jazyce

Literature Review of Transitory Earnings

Popis výsledku v původním jazyce

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

Název v anglickém jazyce

Literature Review of Transitory Earnings

Popis výsledku anglicky

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

Druh

D - Stať ve sborníku

CEP obor

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OECD FORD obor

50204 - Business and management

Projekt

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Návaznosti

I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Rok uplatnění

2019

Kód důvěrnosti údajů

S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Název statě ve sborníku

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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Počet stran výsledku

5

Strana od-do

227-231

Název nakladatele

Faculty of Economics, University of South Bohemia in České Budějovice

Místo vydání

České Budějovice

Místo konání akce

České Budějovice

Datum konání akce

7. 11. 2019

Typ akce podle státní příslušnosti

WRD - Celosvětová akce

Kód UT WoS článku

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