财务报表分析-
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
Earnings Persistence
Recasting and Adjusting
Two common methods to help assess earnings persistence:                Recasting of income statement                Adjusting of income statement