Net Value Added and Earnings Determination

Ahmed Riahi-Belkaoui

Review of Quantitative Finance and Accounting, 1999, vol. 13, issue 4, 393-99

Abstract: This paper argues that earnings are determined as a response to wealth, measured by net value added, and as an adjustment to the previous year level of earnings. The model appears well specified when applied to a random sample of firms-years. The results highlight the importance of wealth generation and the previous level of earnings as determinants of earnings. Copyright 1999 by Kluwer Academic Publishers

Date: 1999
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