, unless called for by theory. Regardless, a scale variable should be included as an additional regressor …

procedure of the target financial forecasting comprises an appropriate information-accounting support, a target financial …

Value relevance studies, which examine the relationship between accounting numbers and equity valuation, use market …' belief that accounting information needs to be made available before it can be discounted in market prices, this approach … supports the interpretation of value relevance as the ability of accounting numbers to capture value-relevant information that …

We examine whether cross-firm return predictability is associated with accounting quality (AQ), and find that stock …. Collectively the results uncover a new relation between accounting quality and stock return dynamics …