Browsing Working Papers by Author "Arya, Avinash"
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Stewardship value of income statement classifications: an empirical examination
Nagar, Neerav; Arya, Avinash (Indian Institute of Management Ahmedabad, 2016-03)A classified income statement has up to four distinct components of earnings - income from continuing operations, special items, discontinued operations, and extraordinary items. This study investigates how persistence and ...