-
2
-
-
0000839001
-
Corporate managers' earnings forecasts and earnings forecasts and symmetrical adjustments of market expectations
-
Ajinkya, R. and Gift, M. (1984) Corporate managers' earnings forecasts and earnings forecasts and symmetrical adjustments of market expectations, Journal of Accounting Research, 22, 425-44.
-
(1984)
Journal of Accounting Research
, vol.22
, pp. 425-444
-
-
Ajinkya, R.1
Gift, M.2
-
3
-
-
18244391272
-
The effects of management forecast precision on equity pricing and on the assessment of earnings uncertainty
-
Baginski, S., Conrad, E. and Hassell, J. (1993) The effects of management forecast precision on equity pricing and on the assessment of earnings uncertainty, The Accounting Review, 68, 913-27.
-
(1993)
The Accounting Review
, vol.68
, pp. 913-927
-
-
Baginski, S.1
Conrad, E.2
Hassell, J.3
-
4
-
-
0001275158
-
Unexpected earnings, firm size, and trading volume around quarterly earnings announcements
-
Bamber, L. (1987) Unexpected earnings, firm size, and trading volume around quarterly earnings announcements, The Accounting Review, 62, 510-32.
-
(1987)
The Accounting Review
, vol.62
, pp. 510-532
-
-
Bamber, L.1
-
5
-
-
0002072633
-
The information content of annual earnings announcements
-
Beaver, W. (1968) The information content of annual earnings announcements, Journal of Accounting Research, 6, S67-S92.
-
(1968)
Journal of Accounting Research
, vol.6
-
-
Beaver, W.1
-
6
-
-
0010697284
-
Firm characteristics and analyst following
-
Bhushan, R. A. (1989) Firm characteristics and analyst following, Journal of Accounting and Economics, 11, 255-74.
-
(1989)
Journal of Accounting and Economics
, vol.11
, pp. 255-274
-
-
Bhushan, R.A.1
-
7
-
-
0004449104
-
Voluntary semiannual earnings disclosures, earnings volatility, unexpected earnings, and firm size
-
Bradbury, M. (1992) Voluntary semiannual earnings disclosures, earnings volatility, unexpected earnings, and firm size, Journal of Accounting Research, 30, 137-45.
-
(1992)
Journal of Accounting Research
, vol.30
, pp. 137-145
-
-
Bradbury, M.1
-
8
-
-
84977386241
-
The superiority of analyst forecasts as measures of expectations: Evidence from earnings
-
Brown, P. and Rozeff, M. (1978) The superiority of analyst forecasts as measures of expectations: evidence from earnings, Journal of Finance, 33, 1-16.
-
(1978)
Journal of Finance
, vol.33
, pp. 1-16
-
-
Brown, P.1
Rozeff, M.2
-
9
-
-
0002896512
-
Discussion of voluntary corporate disclosure: The case of interim reporting
-
Burton, J. (1981) Discussion of voluntary corporate disclosure: the case of interim reporting, Journal of Accounting Research, 19, S78-S84.
-
(1981)
Journal of Accounting Research
, vol.19
-
-
Burton, J.1
-
10
-
-
0000255543
-
Notes: Further evidence on the representativeness of management earnings forecasts
-
Cox, C. (1985) Notes: further evidence on the representativeness of management earnings forecasts, The Accounting Review, 60, 692-701.
-
(1985)
The Accounting Review
, vol.60
, pp. 692-701
-
-
Cox, C.1
-
11
-
-
0001151119
-
Analysts' forecasts, earnings variability, and option pricing: Empirical evidence
-
Daley, L., Senkow, D. and Vigeland, R. (1988) Analysts' forecasts, earnings variability, and option pricing: empirical evidence, The Accounting Review, 63, 563-85.
-
(1988)
The Accounting Review
, vol.63
, pp. 563-585
-
-
Daley, L.1
Senkow, D.2
Vigeland, R.3
-
12
-
-
0001370880
-
Predisclosure information search incentives, analysts following, and earnings announcement price response
-
Dempsey, S. J. (1989) Predisclosure information search incentives, analysts following, and earnings announcement price response, The Accounting Review, 64(4), 748-57.
-
(1989)
The Accounting Review
, vol.64
, Issue.4
, pp. 748-757
-
-
Dempsey, S.J.1
-
13
-
-
84942585214
-
Disclosure, liquidity, and the cost of capital
-
Diamond, D. W, and Verrecchia, R. E. (1991) Disclosure, liquidity, and the cost of capital, The Journal of Finance, 66, 1325-55.
-
(1991)
The Journal of Finance
, vol.66
, pp. 1325-1355
-
-
Diamond, D.W.1
Verrecchia, R.E.2
-
14
-
-
0001945560
-
Financial analysts' forecasts of earnings: A better surrogate for market expectations
-
Fried, D. and Givoly, D. (1982) Financial analysts' forecasts of earnings: a better surrogate for market expectations, Journal of Accounting and Economics, 4, 85-107.
-
(1982)
Journal of Accounting and Economics
, vol.4
, pp. 85-107
-
-
Fried, D.1
Givoly, D.2
-
15
-
-
0000465144
-
The informational role of warrantees and private disclosure about product quality
-
Grossman, S. (1981) The informational role of warrantees and private disclosure about product quality, Journal of Law and Economics, 24, 541-59.
-
(1981)
Journal of Law and Economics
, vol.24
, pp. 541-559
-
-
Grossman, S.1
-
16
-
-
84986431760
-
Management earnings forecasts: Their usefulness as a source of firm-specific information to security analysts
-
Hassell, J., Jennings, R. and Lasser, D. (1988) Management earnings forecasts: their usefulness as a source of firm-specific information to security analysts, Journal of Financial Research, 11, 303-19.
-
(1988)
Journal of Financial Research
, vol.11
, pp. 303-319
-
-
Hassell, J.1
Jennings, R.2
Lasser, D.3
-
17
-
-
0000388461
-
Stock performance and intermediation changes surrounding sustained increases in disclosure
-
Healy, P. M., Hutton, A. and Palepu, K. G. (1999) Stock performance and intermediation changes surrounding sustained increases in disclosure, Contemporary Accounting Research, 16(3), 485-520.
-
(1999)
Contemporary Accounting Research
, vol.16
, Issue.3
, pp. 485-520
-
-
Healy, P.M.1
Hutton, A.2
Palepu, K.G.3
-
18
-
-
0001159370
-
The representativeness of management earnings forecasts
-
Imhoff, E. (1978) The representativeness of management earnings forecasts, The Accounting Review, 53, 836-50.
-
(1978)
The Accounting Review
, vol.53
, pp. 836-850
-
-
Imhoff, E.1
-
19
-
-
38249009703
-
The relation between perceived accounting quality and economic characteristics of the firm
-
Imhoff, E. (1992) The relation between perceived accounting quality and economic characteristics of the firm, Journal of Accounting and Public Policy, 11,97-118.
-
(1992)
Journal of Accounting and Public Policy
, vol.11
, pp. 97-118
-
-
Imhoff, E.1
-
20
-
-
0001402873
-
The effect of ex ante earnings uncertainty on earnings response coefficients
-
Imhoff, E. and Lobo, G. (1992) The effect of ex ante earnings uncertainty on earnings response coefficients, The Accounting Review, 67, 427-39.
-
(1992)
The Accounting Review
, vol.67
, pp. 427-439
-
-
Imhoff, E.1
Lobo, G.2
-
21
-
-
0000445572
-
The impact of costly information interpretation on firm disclosure decisions
-
Indjejikian, R. (1991) The impact of costly information interpretation on firm disclosure decisions, Journal of Accounting Research, 29, 277-99.
-
(1991)
Journal of Accounting Research
, vol.29
, pp. 277-299
-
-
Indjejikian, R.1
-
23
-
-
0001810790
-
Unsystematic security price movements, management earnings forecasts, and revisions in consensus of analyst earnings forecasts
-
Jennings, R. (1987) Unsystematic security price movements, management earnings forecasts, and revisions in consensus of analyst earnings forecasts, Journal of Accounting Research, 25, 90-110.
-
(1987)
Journal of Accounting Research
, vol.25
, pp. 90-110
-
-
Jennings, R.1
-
24
-
-
44649197264
-
Theory of the firm: Managerial behaviour, agency costs and ownership structure
-
Jensen, M. and Meckling, W. (1976) Theory of the firm: managerial behaviour, agency costs and ownership structure, Journal of Financial Economics, 3, 305-60.
-
(1976)
Journal of Financial Economics
, vol.3
, pp. 305-360
-
-
Jensen, M.1
Meckling, W.2
-
25
-
-
0000018330
-
Statistical models of bond ratings: A methodological inquiry
-
Kaplan, R. and Urwitz, G. (1979) Statistical models of bond ratings: a methodological inquiry, Journal of Business, 52, 231-63.
-
(1979)
Journal of Business
, vol.52
, pp. 231-263
-
-
Kaplan, R.1
Urwitz, G.2
-
26
-
-
0001890588
-
Market liquidity and volume around earnings announcements
-
Kim, O. and Verrecchia, R. E. (1994) Market liquidity and volume around earnings announcements, Journal of Accounting and Economics, 17, 41-68.
-
(1994)
Journal of Accounting and Economics
, vol.17
, pp. 41-68
-
-
Kim, O.1
Verrecchia, R.E.2
-
28
-
-
0030305317
-
Corporate disclosure policy and analyst behaviour
-
Lang, M. H. and Lundholm, R. J. (1996) Corporate disclosure policy and analyst behaviour, The Accounting Review, 71, 467-93.
-
(1996)
The Accounting Review
, vol.71
, pp. 467-493
-
-
Lang, M.H.1
Lundholm, R.J.2
-
29
-
-
0002896513
-
Voluntary corporate disclosure: The case of interim reporting
-
Leftwich, R., Watts, R. and Zimmerman, Z. (1981) Voluntary corporate disclosure: the case of interim reporting, Journal of Accounting Research, 19, S50-S77.
-
(1981)
Journal of Accounting Research
, vol.19
-
-
Leftwich, R.1
Watts, R.2
Zimmerman, Z.3
-
30
-
-
0001918670
-
Voluntary forecast disclosure, nondisclosure, and stock prices
-
Lev, B. and Penman, S. (1990) Voluntary forecast disclosure, nondisclosure, and stock prices, Journal of Accounting Research, 28, 49-76.
-
(1990)
Journal of Accounting Research
, vol.28
, pp. 49-76
-
-
Lev, B.1
Penman, S.2
-
31
-
-
84947884121
-
A statistical model for the analysis of ordinal level dependent variables
-
McKelvey, R. and Zavoina, W. (1975) A statistical model for the analysis of ordinal level dependent variables, Journal of Mathematical Sociology, 4, 146-63.
-
(1975)
Journal of Mathematical Sociology
, vol.4
, pp. 146-163
-
-
McKelvey, R.1
Zavoina, W.2
-
32
-
-
0000513419
-
Good news and bad news: Representation theorems and applications
-
Milgrom, P. (1981) Good news and bad news: representation theorems and applications, Bell Journal of Economics, 12, 380-91.
-
(1981)
Bell Journal of Economics
, vol.12
, pp. 380-391
-
-
Milgrom, P.1
-
33
-
-
0001592586
-
Price and trading volume reaction surrounding earnings announcements: A closer examination
-
Morse, D. (1981) Price and trading volume reaction surrounding earnings announcements: a closer examination, Journal of Accounting Research, 19, 374-83.
-
(1981)
Journal of Accounting Research
, vol.19
, pp. 374-383
-
-
Morse, D.1
-
34
-
-
21344492705
-
The stock price effects of alternative types of management earnings forecasts
-
Pownall, G., Wasley, C. and Waymire, G. (1993) The stock price effects of alternative types of management earnings forecasts, The Accounting Review, 68, 896-912.
-
(1993)
The Accounting Review
, vol.68
, pp. 896-912
-
-
Pownall, G.1
Wasley, C.2
Waymire, G.3
-
35
-
-
0017470663
-
The determination of financial structure: The incentive signalling approach
-
Ross, S. (1977) The determination of financial structure: the incentive signalling approach, Bell Journal of Economics, 8, 23-40.
-
(1977)
Bell Journal of Economics
, vol.8
, pp. 23-40
-
-
Ross, S.1
-
36
-
-
0011537245
-
Disclosure regulation in financial markets: Implications of modern finance theory and signalling theory
-
(Ed.) F. Edwards, McGraw-Hill, New York
-
Ross, S. (1979) Disclosure regulation in financial markets: implications of modern finance theory and signalling theory, in The Issues in Financial Regulation: Regulation of American Business and Industry (Ed.) F. Edwards, McGraw-Hill, New York, pp. 177-216.
-
(1979)
The Issues in Financial Regulation: Regulation of American Business and Industry
, pp. 177-216
-
-
Ross, S.1
-
37
-
-
84978555718
-
The time series of earnings for forecast reporting and nonreporting firms
-
Ruland, W. (1979) The time series of earnings for forecast reporting and nonreporting firms, Journal of Business Finance and Accounting, 6(2), 187-201.
-
(1979)
Journal of Business Finance and Accounting
, vol.6
, Issue.2
, pp. 187-201
-
-
Ruland, W.1
-
38
-
-
0000481551
-
Factors associated with the disclosure of managers' forecasts
-
Ruland, W., Tung, W. S. and George, N. (1990) Factors associated with the disclosure of managers' forecasts, The Accounting Review, 65, 710-21.
-
(1990)
The Accounting Review
, vol.65
, pp. 710-721
-
-
Ruland, W.1
Tung, W.S.2
George, N.3
-
39
-
-
0002896510
-
Discussion of voluntary corporate disclosure: The case of interim reporting
-
Schipper, K. (1981) Discussion of voluntary corporate disclosure: the case of interim reporting, Journal of Accounting Research, 19, S85-S88.
-
(1981)
Journal of Accounting Research
, vol.19
-
-
Schipper, K.1
-
41
-
-
33747168251
-
Information quality and discretionary disclosure
-
Verrecchia, R. (1990) Information quality and discretionary disclosure, Journal of Accounting and Economics, 12, 365-80.
-
(1990)
Journal of Accounting and Economics
, vol.12
, pp. 365-380
-
-
Verrecchia, R.1
-
42
-
-
0000927669
-
Additional evidence on the information content of management earnings forecasts
-
Waymire, G. (1984) Additional evidence on the information content of management earnings forecasts, Journal of Accounting Research, 22, 703-18.
-
(1984)
Journal of Accounting Research
, vol.22
, pp. 703-718
-
-
Waymire, G.1
-
43
-
-
0000687228
-
Earnings volatility and voluntary management forecast disclosure
-
Waymire, G. (1985) Earnings volatility and voluntary management forecast disclosure, Journal of Accounting Research, 23, 268-95.
-
(1985)
Journal of Accounting Research
, vol.23
, pp. 268-295
-
-
Waymire, G.1
-
45
-
-
0001524136
-
An income strategy approach to the positive theory of accounting standard setting/choice
-
Zmijewski, M. and Hagerman, R. (1981) An income strategy approach to the positive theory of accounting standard setting/choice, Journal of Accounting and Economics, 3, 129-149.
-
(1981)
Journal of Accounting and Economics
, vol.3
, pp. 129-149
-
-
Zmijewski, M.1
Hagerman, R.2
|