id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
abr-101	Holt, Paul	Earnings Quality As Measured By Predictability of Reported Earnings	2013	5	.pdf	application/pdf	2620	156	61	A surprise was that the second prior year’s eps was a slightly better predictor of the current year’s eps than the immediate prior year. Table IV shows the correlation of the eps of all eighty companies, but with one year additional lag (regressing the current year’s earnings against the company’s second prior year): Table IV: Correlation of One Year’s Earnings per Share With the Second Prior Year’s Earnings per Share.	cache/abr-101.pdf	txt/abr-101.txt