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Filing speed, information leakage, and price formation

Callen, Jeffrey L.; Kaniel, Ron; Segal, Dan - In: Review of accounting studies 28 (2023) 3, pp. 1618-1656

Persistent link: https://www.econbiz.de/10014383867

Profitability and Efficiency in the U.S. Life Insurance Industry

Greene, William; Segal, Dan - In: Journal of Productivity Analysis 21 (2004) 3, pp. 229-247

This study explores the relationship between cost inefficiency and profitability in the U.S. life insurance industry. Earnings have particular importance to life insurance companies because earnings and capital determine the viability of the insurer. Since the life insurance industry is mature...

Persistent link: https://www.econbiz.de/10010865961

Empirical Tests of the Feltham#8211Ohlson (1995) Model

Callen, Jeffrey L.; Segal, Dan - In: Review of accounting studies 10 (2005) 4, pp. 409-430

Persistent link: https://www.econbiz.de/10005920179

Domestic and Foreign Earnings, Stock Return Variability, and the Impact of Investor Sophistication

Callen, Jeffrey L.; Hope, Ole-Kristian; Segal, Dan - In: Journal of accounting research 43 (2005) 3, pp. 377-412

Persistent link: https://www.econbiz.de/10006547398

Do Accruals Drive Firm-Level Stock Returns? A Variance Decomposition Analysis

Callen, Jeffrey L.; Segal, Dan - In: Journal of accounting research 42 (2004) 3, pp. 527-560

Persistent link: https://www.econbiz.de/10006551403

Revenue Manipulation and Restatements by Loss Firms

Callen, Jeffrey L.; Robb, Sean W.G.; Segal, Dan - In: Auditing : a journal of practice & theory 27 (2008) 2, pp. 1-30

Persistent link: https://www.econbiz.de/10008246693

The Long-Term Effects of Cross-Listing, Investor Recognition, and Ownership Structure on Valuation

King, Michael R.; Segal, Dan - In: The review of financial studies 22 (2009) 6, pp. 2393-2422

Persistent link: https://www.econbiz.de/10008253669

Changes in Discretionary Financial Reporting Behavior Following the Sarbanes-Oxley Act

Callen, Jeffrey L; Segal, Dan - In: Journal of accounting, auditing & finance 25 (2010) 1, pp. 1-27

Persistent link: https://www.econbiz.de/10008382722

Propping through related party transactions

Callen, Jeffrey L.; Segal, Dan; Hope, Ole-Kristian - In: Review of accounting studies 15 (2010) 1, pp. 70-106

Persistent link: https://www.econbiz.de/10008384776

The complementary relationship between financial and non-financial information in the biotechnology industry and the degree of investor sophistication

Callen, Jeffrey L.; Gavious, Ilanit; Segal, Dan - In: Journal of contemporary accounting & economics 6 (2010) 2, pp. 61-76

Persistent link: https://www.econbiz.de/10009897811