ON THE INFORMATION CONTENT OF TIME SERIES OF ACCOUNTING EARNINGS

Time-series models of dividends are constructed in order to examine whether accounting measures of corporate earnings contain information relevant to future dividends. Time series covering 1949-1982 are obtained for 30 UK firms. Two sets of observations are used: annual dividends distributed to comm...

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Veröffentlicht in:	Journal of business finance & accounting 1992-04, Vol.19 (3), p.363-385
Hauptverfasser:	Smith, P., Tremayne, A.R.
Format:	Artikel
Sprache:	eng
Schlagworte:	Accounting procedures Dividends Earnings Information Mathematical models Statistical analysis Stockholders Time series
Online-Zugang:	Volltext
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