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Volumn 71, Issue 2, 1996, Pages 241-253

The economic consequences of accounting for stock splits and large stock dividends

Author keywords

Accounting choice; Signaling; Stock dividend; Stock split

Indexed keywords


EID: 0030306589     PISSN: 00014826     EISSN: None     Source Type: Journal    
DOI: None     Document Type: Article
Times cited : (20)

References (12)
  • 2
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    • Predisclosure information, firm capitalization, and security price behavior around earnings announcements
    • Atiase, R. 1985. Predisclosure information, firm capitalization, and security price behavior around earnings announcements. Journal of Accounting Research 23 (Spring): 21-36.
    • (1985) Journal of Accounting Research , vol.23 , Issue.SPRING , pp. 21-36
    • Atiase, R.1
  • 3
    • 21144460898 scopus 로고
    • Complementarity of prior accounting information: The case of stock dividend announcements
    • Banker, R., S. Das, and S. Datar. 1993. Complementarity of prior accounting information: The case of stock dividend announcements. Accounting Review 68 (January): 28-47.
    • (1993) Accounting Review , vol.68 , Issue.JANUARY , pp. 28-47
    • Banker, R.1    Das, S.2    Datar, S.3
  • 4
    • 0001676969 scopus 로고
    • Determinants of the corporate decision to capitalize interest
    • Bowen, R., E. Noreen, and J. Lacey. 1981. Determinants of the corporate decision to capitalize interest. Journal of Accounting and Economics 3 (August): 151-179.
    • (1981) Journal of Accounting and Economics , vol.3 , Issue.AUGUST , pp. 151-179
    • Bowen, R.1    Noreen, E.2    Lacey, J.3
  • 5
    • 0001375944 scopus 로고
    • The effects of debt covenants and political costs on the choice of accounting methods
    • Daley, L., and R. Vigeland. 1983. The effects of debt covenants and political costs on the choice of accounting methods. Journal of Accounting and Economics 5 (December): 195-211.
    • (1983) Journal of Accounting and Economics , vol.5 , Issue.DECEMBER , pp. 195-211
    • Daley, L.1    Vigeland, R.2
  • 6
    • 0002125048 scopus 로고
    • An empirical examination of debt covenant restrictions and accounting-related debt proxies
    • Duke, J., and H. Hunt III. 1990. An empirical examination of debt covenant restrictions and accounting-related debt proxies. Journal of Accounting and Economics 12 (January): 45-63.
    • (1990) Journal of Accounting and Economics , vol.12 , Issue.JANUARY , pp. 45-63
    • Duke, J.1    Hunt H. III2
  • 8
    • 0009430065 scopus 로고
    • The valuation effects of stock splits and stock dividends
    • Grinblatt, M., R. Masulis, and S. Titman. 1984. The valuation effects of stock splits and stock dividends. Journal of Financial Economics 13 (December): 461-490.
    • (1984) Journal of Financial Economics , vol.13 , Issue.DECEMBER , pp. 461-490
    • Grinblatt, M.1    Masulis, R.2    Titman, S.3
  • 9
    • 84986522975 scopus 로고
    • Earnings forecast revisions associated with stock split announcements
    • Klein, L., and D. Peterson. 1989. Earnings forecast revisions associated with stock split announcements. Journal of Financial Research 12 (Winter): 319-328.
    • (1989) Journal of Financial Research , vol.12 , Issue.WINTER , pp. 319-328
    • Klein, L.1    Peterson, D.2
  • 10
    • 84977717052 scopus 로고
    • Stock splits and stock dividends: Why, who, and when
    • Lakonishok, J., and B. Lev. 1987. Stock splits and stock dividends: Why, who, and when. Journal of Finance 42 (September): 913-932.
    • (1987) Journal of Finance , vol.42 , Issue.SEPTEMBER , pp. 913-932
    • Lakonishok, J.1    Lev, B.2
  • 11
    • 84977711501 scopus 로고
    • Stock dividends, stock splits, and signaling
    • McNichols, M., and A. Dravid. 1990. Stock dividends, stock splits, and signaling. Journal of Finance 45 (July): 857-879.
    • (1990) Journal of Finance , vol.45 , Issue.JULY , pp. 857-879
    • McNichols, M.1    Dravid, A.2
  • 12
    • 0011530212 scopus 로고
    • Accounting for stock dividends and stock splits
    • Schwartz, B., and T. Monahan. 1986. Accounting for stock dividends and stock splits. The National Public Accountant 31 (March): 24-26.
    • (1986) The National Public Accountant , vol.31 , Issue.MARCH , pp. 24-26
    • Schwartz, B.1    Monahan, T.2


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.