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Myth : external financial reporting quality has a 1st order effect on firm value
Zimmerman, Jerold L. - 2012
I argue that external financial reporting quality has at best a 2nd order effect on firm value of U.S. publicly traded companies and that attempts to improve a firm's external reporting quality has a 3rd order effect on these firms' value. Recognizing that external financial reporting quality is...
Persistent link: https://www.econbiz.de/10010250808
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The earnings-price anomaly
Ball, Ray - In: Journal of accounting & economics 15 (1992) 2, pp. 319-345
Persistent link: https://www.econbiz.de/10001330738
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Incentive and tax effects of executive compensation plans
Smith, Clifford W.; Watts, Ross L. - 1983
Persistent link: https://www.econbiz.de/10000776249
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Asymmetric timeliness of earnings, market-to-book and conservatism in financial reporting
Roychowdhury, Sugata; Watts, Ross L. - In: Journal of accounting & economics 44 (2007) 1/2, pp. 2-31
Persistent link: https://www.econbiz.de/10003541518
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Discussion of "Asymmetric timeliness of earnings, market-to-book and conservatism in financial reporting"
Beatty, Anne - In: Journal of accounting & economics 44 (2007) 1/2, pp. 32-35
Persistent link: https://www.econbiz.de/10003541521
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The relations between earnings and cash flows
Dechow, Patricia M.; Kothari, S. P.; Watts, Ross L. - In: Journal of accounting & economics 25 (1998) 2, pp. 133-168
Persistent link: https://www.econbiz.de/10001421385
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Price and return models
Kothari, S. P. - In: Journal of accounting & economics 20 (1995) 2, pp. 155-192
Persistent link: https://www.econbiz.de/10001191435
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Financial performance surrounding CEO turnover
Murphy, Kevin James - In: Journal of accounting & economics 16 (1993) 1, pp. 273-315
Persistent link: https://www.econbiz.de/10001144105
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Idiosyncratic shocks to firm underlying economics and abnormal accruals
Owens, Edward L.; Wu, Joanna Shuang; Zimmerman, Jerold L. - In: The accounting review : a publication of the American … 92 (2017) 2, pp. 183-219
Persistent link: https://www.econbiz.de/10011674086
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Aggregate earnings and asset prices
Ball, Ray; Sadka, Gil; Sadka, Ronnie - In: Journal of accounting research 47 (2009) 5, pp. 1097-1133
Persistent link: https://www.econbiz.de/10003905858