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This article aims to explore the time series properties of accounting earnings through various established processes.

Some Additional Evidence on the Time Series Properties of Accounting Earnings.

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Analysis discusses time series properties of accounting earnings, suggesting implications for interpretation of financial signals.

This article aims to explore the time series properties of accounting earnings through various established processes.
Analyzes three accounting time series processes: mean reverting, autoregression, and moving average.
Discusses previous studies to underscore findings related to accounting signals.
Examines how events impact future accounting periods in relation to earnings.
Identifies conditions under which a mean reverting process can generate accounting signals.
Differentiates between the effects of past and future events on earnings signals.
Highlights the statistical properties of the three processes used in the analysis.

Larry L. Lookabill (1976) studied this question.

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