Business Earnings - Working Knowledge - Harvard Business School

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16 Oct 2019
Working Paper Summaries

Core Earnings? New Data and Evidence

by Ethan Rouen, Eric So, and Charles C.Y. Wang

Using a novel dataset of earnings-related disclosures embedded in the 10-Ks, this paper shows how detailed financial statement analysis can produce a measure of core earnings that is more persistent than traditional earnings measures and forecasts future performance. Analysts and market participants are slow to appreciate the importance of transitory earnings.

01 Aug 2016
Research & Ideas

Retail Execs Underplay Current Performance to Investors--but Why?

by Dina Gerdeman

In quarterly earnings calls with investors and analysts, some retail managers may underplay how their companies are actually performing, according to recent research by Kenneth Froot and colleagues. Open for comment; Comment(s) posted.

1