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Learning about risk-factor exposures from earnings : implications for asset pricing and manipulation

Beyer, Anne; Smith, Kevin - In: Journal of accounting & economics 72 (2021) 1, pp. 1-22

Persistent link: https://www.econbiz.de/10013203478

The pricing of accruals for profit and loss firms

Dopuch, Nicholas; Seethamraju, Chandra; Xu, Weihong - In: Review of quantitative finance and accounting 34 (2010) 4, pp. 505-516

Persistent link: https://www.econbiz.de/10008797152

Aggregation bias in estimates of conditional conservatism : theory and evidence

Cano-Rodríguez, Manuel; Núñez-Nickel, Manuel - In: Journal of business finance & accounting : JBFA 42 (2015) 1/2, pp. 51-78

Persistent link: https://www.econbiz.de/10011525581

Implied Cost of Capital and Accounting Conservatism

Karampinis, Nikolaos I.; Lessis, Giannis D. - 2021

In this paper, we illuminate the importance of accounting conservatism adjustments when estimating the implied cost of capital (ICC) with the Residual Income Valuation (RIV) and the Abnormal Earnings Growth (AEG) model. Specifically, we adjust for three main limitations in the research of ICC,...

Persistent link: https://www.econbiz.de/10013245361