메뉴 건너뛰기




Volumn 24, Issue 2, 1997, Pages 277-292

Accounting losses and earnings response coefficients: The impact of leverage and growth opportunities

Author keywords

[No Author keywords available]

Indexed keywords


EID: 0000724077     PISSN: 0306686X     EISSN: 14685957     Source Type: Journal    
DOI: 10.1111/1468-5957.00105     Document Type: Article
Times cited : (19)

References (19)
  • 1
    • 0002742759 scopus 로고
    • An empirical evaluation of accounting income numbers
    • Ball, R. and P. Brown (1968), 'An Empirical Evaluation of Accounting Income Numbers', Journal of Accounting Research, Vol. 6, No. 2, pp. 159-78.
    • (1968) Journal of Accounting Research , vol.6 , Issue.2 , pp. 159-178
    • Ball, R.1    Brown, P.2
  • 2
    • 0001667056 scopus 로고
    • Corporate financial reporting: A methodological review of empirical research
    • - and G. Foster (1982), 'Corporate Financial Reporting: A Methodological Review of Empirical Research', Journal of Accounting Research, Vol. 20 (suppl.),pp. 161-248.
    • (1982) Journal of Accounting Research , vol.20 , Issue.SUPPL. , pp. 161-248
    • Foster, G.1
  • 3
    • 38249035920 scopus 로고
    • The information content of security prices: A second look
    • Beaver, W., R. Lambert and S. Ryan (1987), 'The Information Content of Security Prices: A Second Look', Journal of Accounting and Economics, Vol. 9, pp. 139-58.
    • (1987) Journal of Accounting and Economics , vol.9 , pp. 139-158
    • Beaver, W.1    Lambert, R.2    Ryan, S.3
  • 4
    • 77951443994 scopus 로고
    • Further tests of industry influence on capital structure
    • Cherry, R. and L. Spradley (1990), 'Further Tests of Industry Influence on Capital Structure', Review of Business & Economic Research, No. 2, pp. 58-66.
    • (1990) Review of Business & Economic Research , vol.2 , pp. 58-66
    • Cherry, R.1    Spradley, L.2
  • 5
    • 0010690266 scopus 로고
    • An analysis of intertemporal and cross sectional determinants of earnings response coefficients
    • Collins, D. W. and S. P. Kothari (1989), 'An Analysis of Intertemporal and Cross Sectional Determinants of Earnings Response Coefficients', Journal of Accounting and Economics, Vol. 11, pp. 143-81.
    • (1989) Journal of Accounting and Economics , vol.11 , pp. 143-181
    • Collins, D.W.1    Kothari, S.P.2
  • 6
    • 0000749509 scopus 로고
    • Firm size and the information content of prices with respect to earnings
    • -and J. Rayburn (1987), 'Firm Size and the Information Content of Prices with Respect to Earnings', Journal of Accounting and Economics, Vol. 9, pp. 111-38.
    • (1987) Journal of Accounting and Economics , vol.9 , pp. 111-138
    • Rayburn, J.1
  • 7
    • 84977712208 scopus 로고
    • Dividend policy and financial distress: An empirical investigation of troubled NYSE firms
    • DeAngelo, H. and L. DeAngelo (1990), 'Dividend Policy and Financial Distress: An Empirical Investigation of Troubled NYSE Firms', Journal of Finance, Vol. 45, pp. 1415-31.
    • (1990) Journal of Finance , vol.45 , pp. 1415-1431
    • DeAngelo, H.1    DeAngelo, L.2
  • 8
    • 84993660636 scopus 로고
    • Dividends and losses
    • -and D. J. Skinner (1992), 'Dividends and Losses', Journal of Finance, Vol. 47, No. 5, pp. 1837-63.
    • (1992) Journal of Finance , vol.47 , Issue.5 , pp. 1837-1863
    • Skinner, D.J.1
  • 9
    • 0002133080 scopus 로고
    • The economic fundamentals of size and book-to-market equity
    • Graduate School of Business, The University of Chicago
    • Fama, E. F. and K. R. French (1992), 'The Economic Fundamentals of Size and Book-to-market Equity', Working Paper (Graduate School of Business, The University of Chicago).
    • (1992) Working Paper
    • Fama, E.F.1    French, K.R.2
  • 10
    • 0000864783 scopus 로고
    • The association between accounting earnings and security returns for large and small firms
    • Freeman, R. N. (1987), 'The Association Between Accounting Earnings and Security Returns for Large and Small Firms', Journal of Accounting and Economics, Vol. 9, pp. 195-228.
    • (1987) Journal of Accounting and Economics , vol.9 , pp. 195-228
    • Freeman, R.N.1
  • 11
    • 0000039159 scopus 로고
    • Information and the sequential valuation of assets in arbitrage-free economies
    • Garman, M. B. and J. A. Ohlson (1980), 'Information and the Sequential Valuation of Assets in Arbitrage-free Economies', Journal of Accounting Research, Vol. 18, No. 2, pp. 420-40.
    • (1980) Journal of Accounting Research , vol.18 , Issue.2 , pp. 420-440
    • Garman, M.B.1    Ohlson, J.A.2
  • 12
    • 0001685353 scopus 로고
    • The effect of the firm's capital structure on the systematic risk of common stock
    • Hamada, R. S. (1972), 'The Effect of the Firm's Capital Structure on the Systematic Risk of Common Stock', Journal of Finance, Vol. 26, No. 2, pp. 435-52.
    • (1972) Journal of Finance , vol.26 , Issue.2 , pp. 435-452
    • Hamada, R.S.1
  • 13
    • 58149210589 scopus 로고
    • The information content of losses
    • Hayn.C. (1995), 'The Information Content of Losses', Journal of Accounting and Economics, Vol. 20, No. 2, pp. 125-53.
    • (1995) Journal of Accounting and Economics , vol.20 , Issue.2 , pp. 125-153
    • Hayn, C.1
  • 15
    • 0003376426 scopus 로고
    • Price-earnings regressions in the presence of prices leading earnings; earnings level versus specifications and alternative deflators
    • Kothari, S. P. (1992), 'Price-earnings Regressions in the Presence of Prices Leading Earnings; Earnings Level versus Specifications and Alternative Deflators', Journal of Accounting and Economics, Vol 15, No. 2/3, pp. 173-202.
    • (1992) Journal of Accounting and Economics , vol.15 , Issue.2-3 , pp. 173-202
    • Kothari, S.P.1
  • 16
    • 0000023612 scopus 로고
    • On the usefulness of earnings and earnings research. Lessons and Directions from Two Decades of Empirical Research
    • Lev, B. (1989), 'On the Usefulness of Earnings and Earnings Research. Lessons and Directions from Two Decades of Empirical Research', Journal of Accounting Research, Vol. 27 (suppl.), pp. 153-92.
    • (1989) Journal of Accounting Research , vol.27 , Issue.SUPPL. , pp. 153-192
    • Lev, B.1
  • 17
    • 84978567487 scopus 로고
    • Development of a class stable predictive variables: The case of bankruptcy prediction
    • Platt, H. D. and M. B. Platt (1990), 'Development of a Class Stable Predictive Variables: The Case of Bankruptcy Prediction', Journal of Business Finance & Accounting, Vol. 17, No. 1, pp. 31-51.
    • (1990) Journal of Business Finance & Accounting , vol.17 , Issue.1 , pp. 31-51
    • Platt, H.D.1    Platt, M.B.2
  • 18
    • 0001742483 scopus 로고
    • The association of operating cash flow and accruals with security returns
    • Rayburn, J. (1986), 'The Association of Operating Cash Flow and Accruals with Security Returns', Journal of Accounting Research, Vol. 24 (suppl.), pp. 112-37.
    • (1986) Journal of Accounting Research , vol.24 , Issue.SUPPL. , pp. 112-137
    • Rayburn, J.1
  • 19
    • 0000095552 scopus 로고
    • A heteroskedasticity-consistent covariance matrix and a direct test for heteroskedasticity
    • White, H., (1980), 'A Heteroskedasticity-consistent Covariance Matrix and a Direct Test for Heteroskedasticity', Econometnca, Vol. 48, pp. 817-38.
    • (1980) Econometnca , vol.48 , pp. 817-838
    • White, H.1


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.