Notice of RetractionA comparative analysis on factors affecting earnings persistence

Notice of Retraction

After careful and considered review of the content of this paper by a duly constituted expert committee, this paper has been found to be in violation of IEEE´s Publication Principles.

We hereby retract the content of this paper. Reasonable effort should be made to remove all past references to this paper.

The presenting author of this paper has the option to appeal this decision by contacting TPII@ieee.org.

Earnings are a summary of operation results of enterprises over a specific period of time. Since it plays an indispensable role in stakeholders´ decision-making process, the research of its quality has become one of the key topics concerned by accounting scholars. This article employs earnings persistence as a proxy for the quality of earnings, using empirical methods for a comparative analysis of earnings volatility, volatility of cash flow from operations, accruals and the extreme degree of earnings, which are usual factors that affect earnings persistence. Furthermore, this article sorts these factors according to their explanatory power, and finds earnings volatility ranked first.