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Impact of earnings management on the value-relevance of earnings and book value: a comparison of short-term and long-term discretionary accruals
Whelan, Catherine - 2006
accounting information and its usefulness to market participants supports the need for ongoing regulatory activity to improve the …
Persistent link: https://www.econbiz.de/10009441707
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Three Essays in Financial Economics.
Sokolowsky, Jan - 2011
Chapter 1 is a critique of a highly influential paper in corporate governance. Chhaochharia and Grinstein (2009) estimate that CEO pay decreases 17% more in firms that were not compliant with the recent NYSE/Nasdaq board independence requirement than in firms that were compliant. We document...
Persistent link: https://www.econbiz.de/10009482961
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The speed of security market reaction and the level of uncertainty associated with annual earnings information: Analysis and evidence
Kim, Hwan - 1990
In this study, a model is introduced to explain the relation between the speed of market reaction to accounting … believed that the research proposed herein will increase our understanding about one particular causal link between accounting …
Persistent link: https://www.econbiz.de/10009477736
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Incremental information content of cash flow variables: A spanning approach
Kim, Moon Kyum - 1991
This study investigates whether alternative cash flow measures have an incremental information content over accounting … accounting variables into a return generating process. Based on the economic model, a new methodology, the spanning portfolio … approach is used to extract the information contained in the accounting measures of cash flow. This issue is first examined by …
Persistent link: https://www.econbiz.de/10009477837
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The currency risk factor in international equity pricing
Gupta, Manoj - 1990
Currency risk in the pricing of international equity returns is analyzed from an empirical viewpoint. The significance of other factors, such as the domestic market index, world index, and industry index is also analyzed.
Persistent link: https://www.econbiz.de/10009477882
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The economics of factoring and securitizing accounts receivable
Sopranzetti, Benito - 1995
In Chapter I, the firm's accounts receivable sales decision is modeled both in the case where it is constrained to sell the entire receivable (factoring) and in the case where it has the flexibility to sell a portion of the receivable (receivables securitization.) It is found that because of a...
Persistent link: https://www.econbiz.de/10009477954
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The economic determinants of the time series properties of earnings, sales, and cash flows from operations
Krippel, Gregory Lee
An objective of both economic structural and accounting time-series literature has been to understand the economic … results in accounting time-series research regarding the barriers-to-entry and size variables is inconclusive for the former … accounting time-series research is the product differentiation variable. Due to its lack of variation across the sample no …
Persistent link: https://www.econbiz.de/10009431340
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Earnings expectations and the market reaction to earnings surprise
Alexander, John C.
This dissertation provides an investigation of the earnings surprise associated with the quarterly earnings announcement. The examination of a wide variety of forecast models allows insight into the ability of these models to capture the earnings expectations of the market.
Persistent link: https://www.econbiz.de/10009431341
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An investigation of the availability, distribution, and usability of the comprehensive annual financial reports of United States cities.
Hall, Douglas Roger - Florida Atlantic University
system of fiscal accountability developed by the Governmental Accounting Standards Board is too complex and technical for the … public, being beyond all but specially trained accountants and finance professionals. …. The problem of governmental accounting complexity is treated as one of systemic nature due to the needs of a broad range …
Persistent link: https://www.econbiz.de/10009431370
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Measures of firm performance, earnings changes, and the prediction of stock returns
Ortega, William Roland
This study extends the existing research on the use of financial statement variables to predict one-year-ahead earnings changes. A principal component analysis was conducted on 61 financial statement variables in an attempt to describe the dimensionality of the variables and facilitate the...
Persistent link: https://www.econbiz.de/10009431393