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Net Value Added and Earnings Determination

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  • Riahi-Belkaoui, Ahmed

Abstract

This paper argues that earnings are determined as a response to wealth, measured by net value added, and as an adjustment to the previous year level of earnings. The model appears well specified when applied to a random sample of firms-years. The results highlight the importance of wealth generation and the previous level of earnings as determinants of earnings. Copyright 1999 by Kluwer Academic Publishers

Suggested Citation

  • Riahi-Belkaoui, Ahmed, 1999. "Net Value Added and Earnings Determination," Review of Quantitative Finance and Accounting, Springer, vol. 13(4), pages 393-399, December.
    • Handle: RePEc:kap:rqfnac:v:13:y:1999:i:4:p:393-99
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    Cited by:

    1. Elena Merino & Montserrat Manzaneque & Yolanda Ramírez, 2019. "Value-added distribution to stakeholder of Spanish listed companies: a corporate governance perspective," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 23(3), pages 577-604, September.
    2. Wesley Ingwersen & Heriberto Cabezas & Anne V. Weisbrod & Tarsha Eason & Bayou Demeke & Xin Ma & Troy R. Hawkins & Seung-Jin Lee & Jane C. Bare & Manuel Ceja, 2014. "Integrated Metrics for Improving the Life Cycle Approach to Assessing Product System Sustainability," Sustainability, MDPI, vol. 6(3), pages 1-28, March.
    3. Khoshnevis, Pegah & Teirlinck, Peter, 2018. "Performance evaluation of R&D active firms," Socio-Economic Planning Sciences, Elsevier, vol. 61(C), pages 16-28.
    4. Lähtinen, Katja & Toppinen, Anne, 2008. "Financial performance in Finnish large- and medium-sized sawmills: The effects of value-added creation and cost-efficiency seeking," Journal of Forest Economics, Elsevier, vol. 14(4), pages 289-305, November.

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