The purpose of this study was to determine the effect Company Value, Leverage, and Size on Earnings Persistence in Companies Listed Jakarta Islamic Index (JII). Data obtained from page www.idnfinancial.com. data are secondary data. approach used research is a quantitative approach. Sampling technique using purposive sampling analysis multiple linear regression analysis. Samples that fit criteri...

We investigate whether the accruals anomaly (Sloan 1996), characterized by U.S. stock prices over-weighting the role of accrual persistence and under-weighting the role of operating cash flow persistence for future earnings, is a local manifestation of a global phenomenon. Hence, we examine whether stock prices in six other major capital markets and Japan) fully reflect the implications of the ...

This paper looks at longitudinal aspects of changes in Italian male earnings inequality since the late 1970s by decomposing the earnings autocovariance structure into its persistent and transitory parts. Cross-sectional earnings differentials are found to grow over the period. The longitudinal analysis shows that such growth is determined by the permanent earnings component and is due both to a...