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Hunt et al., 2000 - Google Patents

Earnings volatility, earnings management, and equity value

Hunt et al., 2000

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Document ID
13936113853747353380
Author
Hunt A
Moyer S
Shevlin T
et al.
Publication year
Publication venue
Unpublished working paper. University of Washington

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Snippet

We test whether the coefficient on earnings (the earnings multiplier) in a regression of price on earnings varies as a function of the volatility of cash flows, volatility of nondiscretionary earnings and volatility of reported earnings. The purpose of the test is to examine whether …
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