Earnings persistence Recasting and Adjusting Earnings persistence is a key to effective equity analysis and valuation Analyzing earnings persistence is a main analysis objective Attributes of earnings persistence include: Stability predictability Variability Trend Earnings management Accounting methods AnalyzeEarnings Persistence Recasting and Adjusting • Earnings persistence is a key to effective equity analysis and valuation • Analyzing earnings persistence is a main analysis objective • Attributes of earnings persistence include: Stability Predictability Variability Trend Earnings management Accounting methods Analyze