Perspectives on recent capital market research

Accounting Review

Volumn 77, Issue 2, 2002, Pages 453-474

  Beaver, William H ^a  

^a STANFORD UNIVERSITY   (United States)

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EID: 0036013275     PISSN: 00014826     EISSN: None     Source Type: Journal    
DOI: 10.2308/accr.2002.77.2.453     Document Type: Review

References (122)

1. Tests of analysts' overreaction/underreaction to earnings information as an explanation for anomalous stock price behavior
2. Advertising effectiveness and accounting policy
3. The value-relevance of intangibles: The case of software capitalization
4. Revaluations of fixed assets and future firm performance: Evidence from the U.K.
5. The market valuation of accounting information: The case of postretirement benefits other than pensions
6. Value-relevance of nonfinancial information: The wireless communication industry
7. Stock market reaction to depreciation switch-back
8. An empirical evaluation of accounting income numbers
9. Changes in accounting techniques and stock prices
10. Some time series properties of accounting income
11. Components of earnings and the structure of bank share prices
12. Relative measurement errors among alternative pension asset and liability measures
13. The market valuation implications of net periodic pension cost components
14. Fair value accounting: Evidence from investment securities and the market valuation of banks
15. Fair-value accounting for banks' investment securities: What do bank share prices tell us?
16. Estimation and market valuation of environmental liabilities relating to superfund sites
17. Value-relevance of banks' fair value disclosures under SFAS 107
18. Relative valuation roles of equity book value and net income as a function of financial health
19. Brand values and capital market valuation
20. Revalued financial, tangible, and intangible assets: Associations with share prices and non market-based value estimates
21. Accruals, cash flows, and equity values
22. Valuation-based research implications for financial reporting and opportunities for future research
23. The relevance of value relevance research for financial accounting standard setting: Another view
24. Analyst coverage and intangible assets
25. Does the use of financial derivatives affect earnings management decisions?
26. Investor sophistication and patterns in stock returns after earnings announcements
27. Managing financial repons of commercial banks: The influence of taxes, regulatory capital and earnings
28. The information content of earnings
29. The time series behavior of earnings
30. Interperiod tax allocation and delta depreciation methods: Some empirical results
31. The information content of security prices
32. The information content of security prices: A second look
33. Financial reporting, supplemental disclosure, and bank share prices
34. Discretionary behavior with respect to allowances for loan losses and the behavior of security prices
35. The characteristics and valuation of loss reserves of property casualty insurers
36. Do stock prices of property casualty insurers fully reflect information about earnings, accruals, cash flows and development?
37. Post-earnings announcement drift: Delayed price response or risk premium?
38. Evidence that stock prices do not fully reflect the implications of current earnings for future earnings
39. Investors' trade size and trading responses around earnings announcements: An empirical investigation
40. Security analyst superiority relative to univariate time-series models in forecasting of quarterly earnings
41. An evaluation of alternative proxies for the market's assessment of unexpected earnings
42. Earnings forecasting research: Its implications for capital market research
43. A temporal analysis of earnings surprises: Profits versus losses
44. The information in discretionary outlays: Advertising, research and development
45. Earnings, adaptation and equity value
46. The influence of institutional investors on myopic R&D investment behavior
47. Evidence on the usefulness of capital expenditures as an alternative measure of depreciation
48. Valuation implications of reliability differences: The case of nonpension postretirement obligations
49. Analyst forecast accuracy: Do ability, resources, and portfolio complexity matter?
50. Changes in the value-relevance of earnings and equity book values over the past forty years
51. Equity valuation and negative earnings: The role of negative earnings
52. Detecting earnings management
53. Returns to contrarian investment strategies: Tests of naive expectations hypotheses
54. An empirical assessment of the residual income valuation model
55. The reversal of abnormal accruals and the market valuation of earnings surprises
56. Market response to financial reports
57. Performance garbling under renegotiation in multi-period agencies
58. Science and technology as predictors of stock performance
59. An investigation of revaluations of tangible long-lived assets
60. Fair value disclosures by bank holding companies
61. Efficient capital markets II
62. The cross-section of expected stock returns
63. Valuation and clean surplus accounting for operating and financial activities
64. Uncertainty resolution and the theory of depreciation measurement
65. Earnings releases, anomalies and the behavior of security returns
66. Accounting valuation, market expectation, and the cross-sectional stock returns
67. The multiperiod information content of accounting earnings: Confirmations and contradictions of previous earnings reports
68. The effect of bonus schemes on accounting decisions
69. A review of the earnings management literature and its implications for standard setting
70. Amortization policy for advertising and research and development expenditures
71. The relevance of the value relevance literature for financial accounting standard setting
72. The value relevance of nonfinancial measures of air pollution in the electric utility industry
73. Are nonfinancial measures leading indicators of financial performance? An analysis of customer satisfaction
74. Earnings management during import relief investigations
75. On the association between voluntary disclosure and earnings management
76. Market liquidity and volume around earnings announcements
77. Accounting scholarship: What is uniquely ours?
78. Capital markets research in accounting
79. Contrarian investment, extrapolation, and risk
80. An empirical investigation of pension fund property rights
81. Cross-sectional capital market research and model specification
82. Tobin's Q and the relation between accounting ROI and economic return
83. Beaver (1968) revisited: Has the information content of quarterly earnings announcements declined in the past three decades?
84. The capitalization, amortization, and value-relevance of R&D
85. Underwriting relationships and analysts' earnings forecasts and investment recommendations
86. The effect of missing a quarterly earnings benchmark on the CEO's annual bonus
87. Evidence of earnings management from the provision for bad debts
88. Public disclosure, private information collection, and short term trading
89. Self-selection and analyst coverage
90. Research design issues in earnings management studies
91. Does forecast accuracy matter to security analysts?
92. Some estimates of the cost of capital to the electric utility industry, 1954-57
93. Implementing residual income valuation with linear information dynamics
94. Fair value accounting for commercial banks: An empirical analysis of SFAS No. 107
95. Analysts' forecasts as earnings expectations
96. Analyst following and institutional ownership
97. Earnings, book values and dividends in security valuation
98. On transitory earnings
99. The intraday speed of adjustment of stock prices to earnings and dividend announcements
100. Optimistic reporting in the property-casualty insurance industry
101. Discretionary and nondiscretionary revisions of loss reserves by property casualty insurers: Differential implications for future profitability, risk and market value
102. A model of accrual measurement with implications for the evolution of the book-to-market ratio
103. Commentary on earnings management
104. Commentary on analysts' forecasts
105. Do stock prices fully reflect information in accruals and cash flows about future earnings?
106. Earnings management and the long-run market performance of initial public offerings
107. Earnings management and the post-issue underperformance of seasoned public offerings
108. Are accruals during initial public offerings opportunistic?
109. Value-relevance of banks' derivatives disclosures
110. The nature of information in commercial bank loan loss disclosures
111. The mispricing of abnormal accruals
112. Conservative accounting and equity valuation