A Deep Dive Into Earnings Quality with Columbia Professor Doron Nissim
Excess Returns
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Comprehensive Indicators of Earnings Quality
We have many, many indicators that we can consider when we try to evaluate earnings quality. Within the financial indicators, we think about comprehensive indicators and then we have line item indicators. One way of trying to distinguish or among the different factors is using information from the financial statements versus factors that are measured using other information such as non-financial information.
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