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Accounting Anomalies and Information Uncertainty

Francis, Jennifer; LaFond, Ryan; Olsson, Per; Schipper, … - Institute for Financial Research (SIFR) - 2003

We examine whether rational investor responses to information uncertainty explain properties of and returns to accounting-based trading anomalies. We proxy for information uncertainty with two measures of earnings quality: the standard deviation of the residuals from a Dechow and Dichev (2002)...

Persistent link: https://www.econbiz.de/10005190930

The market pricing of accruals quality

Francis, Jennifer; LaFond, Ryan; Olsson, Per; Schipper, … - In: Journal of accounting & economics 39 (2005) 2, pp. 295-327

Persistent link: https://www.econbiz.de/10002825951

Voluntary disclosure, earnings quality, and cost of capital

Francis, Jennifer; Nanda, Dhananjay; Olsson, Per - In: Journal of accounting research 46 (2008) 1, pp. 53-99

Persistent link: https://www.econbiz.de/10003661389

Discussion of "Inventory policy, accruals quality and information risk"

Olsson, Per - In: Review of accounting studies 13 (2008) 2/3, pp. 411-417

Persistent link: https://www.econbiz.de/10003745345

The effect of SOX internal control deficiencies on firm risk and cost of equity

Ashbaugh-Skaife, Hollis; Collins, Daniel W.; Kinney, … - In: Journal of accounting research 47 (2009) 1, pp. 1-43

Persistent link: https://www.econbiz.de/10003816766

Studies in international capital markets

LaFond, Ryan - 2005

Persistent link: https://www.econbiz.de/10003384553

Direct and mediated associations among earnings quality, information asymmetry, and the cost of equity

Bhattacharya, Nilabhra; Ecker, Frank; Olsson, Per M.; … - In: The accounting review : a publication of the American … 87 (2012) 2, pp. 449-482

Persistent link: https://www.econbiz.de/10009540551

Evidence that market participants assess recognized and disclosed items similarly when reliability is not an issue

Bratten, Brian; Choudhary, Preeti; Schipper, Katherine - In: The accounting review : a publication of the American … 88 (2013) 4, pp. 1179-1210

Persistent link: https://www.econbiz.de/10009785605