Accounting Classification and the Predictive Content of Earnings.
通过分析一年后净资产收益率预测的准确性改进，考察了公司盈余分解的预测内容，发现损益表分解对未来盈利能力预测有用，且将净利润分解为具体组成部分具有显著意义。
Abstract Analyzes the accuracy improvements in out-of-sample forecasts of one-year ahead return-on-equity to examine the predictive content of corporate earnings disaggregation. Usefulness of disaggregation on the income statement in forecasting future probability; Significance of the disaggregation of net income into specific components.