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Relationship Between Abnormal Earnings Persistence, Industry Structure, And Market Share in Brazilian Public Firms (Report)
Brazilian Administration Review - BAR 2011, Jan-March, 8, 1
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Publisher Description
Introduction The valuation model proposed by Ohlson (1995) suggests that firm value can be estimated through abnormal earnings and other information. One of the premises on which this model is based is Linear Information Dynamics, which establishes relationships of persistence in the time series of accounting profits.
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