Similar Search Results

A Returns-Based Representation of Earnings Quality

Ecker, Frank; Francis, Jennifer; Kim, Irene; Olsson, Per M. - In: The accounting review : a journal of the American … 81 (2006) 4, pp. 749-780

Persistent link: https://www.econbiz.de/10007280970

Estimation sample selection for discretionary accruals models

Ecker, Frank; Francis, Jennifer; Olsson, Per; Schipper, … - In: Journal of Accounting and Economics 56 (2013) 2, pp. 190-211

We examine how the criteria for choosing estimation samples affect the ability to detect discretionary accruals, using several variants of the Jones (1991) model. Researchers commonly estimate accruals models in cross-section, and define the estimation sample as all firms in the same industry....

Persistent link: https://www.econbiz.de/10010729562

A Reexamination of the Persistence of Accruals and Cash Flows

Francis, Jennifer; Smith, Michael - In: Journal of accounting research 43 (2005) 3, pp. 413-452

Persistent link: https://www.econbiz.de/10006547397

Comparing the Accuracy and Explainability of Dividend, Free Cash Flow, and Abnormal Earnings Equity Value Estimates

Francis, Jennifer; Olsson, Per; Oswald, Dennis R. - In: Journal of accounting research 38 (2000) 1, pp. 45-70

Persistent link: https://www.econbiz.de/10006569340

Special Section on the Relevance of Financial Statements - Have Financial Statements Lost Their Relevance?

Francis, Jennifer; Schipper, Katherine - In: Journal of accounting research 37 (1999) 2, pp. 319-352

Persistent link: https://www.econbiz.de/10006571823

Management communications with securities analysts

Francis, Jennifer; Douglas Hanna, J.; Philbrick, Donna R. - In: Journal of accounting & economics 24 (1997) 3, pp. 363-394

Persistent link: https://www.econbiz.de/10006790233

Agency costs and innovation: Some empirical evidence

Francis, Jennifer; Smith, Abbie - In: Journal of accounting & economics 19 (1995) 2-3, pp. 383-410

Persistent link: https://www.econbiz.de/10006799946

Earnings and dividend informativeness when cash flow rights are separated from voting rights

Francis, Jennifer; Schipper, Katherine; Vincent, Linda - In: Journal of accounting & economics 39 (2005) 2, pp. 329-360

Persistent link: https://www.econbiz.de/10006752619

The market pricing of accruals quality

Francis, Jennifer; Lafond, Ryan; Olsson, Per; Schipper, … - In: Journal of accounting & economics 39 (2005) 2, pp. 295-328

Persistent link: https://www.econbiz.de/10006752620

Costs of Equity and Earnings Attributes

Francis, Jennifer; LaFond, Ryan; Olsson, Per M.; … - In: The accounting review : a journal of the American … 79 (2004) 4, pp. 967-1010

Persistent link: https://www.econbiz.de/10006754386