-
1
-
-
0002905031
-
Stock markets and resource allocation
-
C. Mayer and X. Vives (eds.). Cambridge: Cambridge University Press
-
Allen, F. 1993. Stock markets and resource allocation. In C. Mayer and X. Vives (eds.), Capital Markets and Financial Intermediation. Cambridge: Cambridge University Press.
-
(1993)
Capital Markets and Financial Intermediation
-
-
Allen, F.1
-
2
-
-
0142005569
-
Diversity of opinion and financing of new technologies
-
Allen, F., and Gale, D. 1999. Diversity of opinion and financing of new technologies. Journal of Financial Intermediation 8 (January-April): 1-22.
-
(1999)
Journal of Financial Intermediation
, vol.8
, Issue.JANUARY-APRIL
, pp. 1-22
-
-
Allen, F.1
Gale, D.2
-
4
-
-
0003104267
-
The implementation of accounting objectives: An application to extraordinary items
-
Barnea, A.; Ronen, J.; and Sadan, S. 1975. The implementation of accounting objectives: An application to extraordinary items. Accounting Review 50 (January): 58-68.
-
(1975)
Accounting Review
, vol.50
, Issue.JANUARY
, pp. 58-68
-
-
Barnea, A.1
Ronen, J.2
Sadan, S.3
-
5
-
-
0002738195
-
Income smoothing: The role of management
-
Beidlerman, C. R. 1973. Income smoothing: The role of management. Accounting Review 48 (October): 653-67.
-
(1973)
Accounting Review
, vol.48
, Issue.OCTOBER
, pp. 653-667
-
-
Beidlerman, C.R.1
-
6
-
-
84993915030
-
Security design
-
Boot, A. W. A., and Thakor, A. V. 1993. Security design. Journal of Finance 48 (September): 1349-78.
-
(1993)
Journal of Finance
, vol.48
, Issue.SEPTEMBER
, pp. 1349-1378
-
-
Boot, A.W.A.1
Thakor, A.V.2
-
8
-
-
0035603653
-
The many facets of information disclosure
-
Boot, A. W. A., and Thakor, A. V. 2001. The many facets of information disclosure. Review of Financial Studies 14 (Winter): 1021-57.
-
(2001)
Review of Financial Studies
, vol.14
, Issue.WINTER
, pp. 1021-1057
-
-
Boot, A.W.A.1
Thakor, A.V.2
-
9
-
-
0002976802
-
The incremental information content of accrual versus cash flows
-
Bowen, R. M.; Burgstahler, D.; and Daley, L. A. 1987. The incremental information content of accrual versus cash flows. Accounting Review 62 (October): 723.
-
(1987)
Accounting Review
, vol.62
, Issue.OCTOBER
, pp. 723
-
-
Bowen, R.M.1
Burgstahler, D.2
Daley, L.A.3
-
10
-
-
84977720196
-
Shareholder preferences and dividend policy
-
Brennan, M. J., and Thakor, A. V. 1990. Shareholder preferences and dividend policy. Journal of Finance 45 (September): 993-1018.
-
(1990)
Journal of Finance
, vol.45
, Issue.SEPTEMBER
, pp. 993-1018
-
-
Brennan, M.J.1
Thakor, A.V.2
-
11
-
-
0035380033
-
The earnings game: Everyone plays, nobody wins
-
Collingwood, H. 2001. The earnings game: Everyone plays, nobody wins. Harvard Business Review 79 (June): 65-77.
-
(2001)
Harvard Business Review
, vol.79
, Issue.JUNE
, pp. 65-77
-
-
Collingwood, H.1
-
12
-
-
43949157969
-
Accounting earnings and cash flows as measures of firm performance: The role of accounting accruals
-
Dechow, P. M. 1994. Accounting earnings and cash flows as measures of firm performance: The role of accounting accruals. Journal of Accounting and Economics 18 (July): 3-42.
-
(1994)
Journal of Accounting and Economics
, vol.18
, Issue.JULY
, pp. 3-42
-
-
Dechow, P.M.1
-
13
-
-
0031187968
-
Smoothing income in anticipation of future earnings
-
Defend, M. L., and Park, C. W. 1997. Smoothing income in anticipation of future earnings. Journal of Accounting and Economics 23 (July): 115-39.
-
(1997)
Journal of Accounting and Economics
, vol.23
, Issue.JULY
, pp. 115-139
-
-
Defond, M.L.1
Park, C.W.2
-
14
-
-
0000185032
-
Earnings management in an overlapping generations model
-
Dye, R. A. 1988. Earnings management in an overlapping generations model. Journal of Accounting Research 26 (Autumn): 195-235.
-
(1988)
Journal of Accounting Research
, vol.26
, Issue.AUTUMN
, pp. 195-235
-
-
Dye, R.A.1
-
15
-
-
84937291540
-
A theory of income and dividend smoothing based on incumbency rents
-
Fudenberg, D., and Tirole, J. 1995. A theory of income and dividend smoothing based on incumbency rents. Journal of Political Economy 103 (February): 75-93.
-
(1995)
Journal of Political Economy
, vol.103
, Issue.FEBRUARY
, pp. 75-93
-
-
Fudenberg, D.1
Tirole, J.2
-
16
-
-
0043227323
-
Institutional ownership and the extent to which stock prices reflect future earnings
-
Jiambalvo, J.; Rajgopal, S.; and Venkatachalam, M. 2002. Institutional ownership and the extent to which stock prices reflect future earnings. Contemporary Accounting Research 19 (Spring): 117-45.
-
(2002)
Contemporary Accounting Research
, vol.19
, Issue.SPRING
, pp. 117-145
-
-
Jiambalvo, J.1
Rajgopal, S.2
Venkatachalam, M.3
-
17
-
-
0000558986
-
Sequential equilibria
-
Kreps, D. M., and Wilson, R. 1982. Sequential equilibria. Econometrica 50 (January): 863-94.
-
(1982)
Econometrica
, vol.50
, Issue.JANUARY
, pp. 863-894
-
-
Kreps, D.M.1
Wilson, R.2
-
18
-
-
0000859303
-
Continuous auctions and insider trading
-
Kyle, A. S. 1985. Continuous auctions and insider trading. Econometrica 53 (November): 1315-36.
-
(1985)
Econometrica
, vol.53
, Issue.NOVEMBER
, pp. 1315-1336
-
-
Kyle, A.S.1
-
19
-
-
0000379726
-
Income smoothing as rational equilibrium behavior
-
Lambert, R. A. 1984. Income smoothing as rational equilibrium behavior. Accounting Review 59 (October): 604-18.
-
(1984)
Accounting Review
, vol.59
, Issue.OCTOBER
, pp. 604-618
-
-
Lambert, R.A.1
-
20
-
-
0009167281
-
A market based analysis of income smoothing
-
Michelson, S. E.; Jordan-Wagner, J.; and Wooton, C. W. 1995. A market based analysis of income smoothing. Journal of Business, Finance, and Accounting 22 (December): 1179-93.
-
(1995)
Journal of Business, Finance, and Accounting
, vol.22
, Issue.DECEMBER
, pp. 1179-1193
-
-
Michelson, S.E.1
Jordan-Wagner, J.2
Wooton, C.W.3
-
21
-
-
0000725317
-
Income smoothing and incentives: Empirical tests using accounting changes
-
Moses, O. D. 1987. Income smoothing and incentives: Empirical tests using accounting changes. Accounting Review 62 (April): 358-77.
-
(1987)
Accounting Review
, vol.62
, Issue.APRIL
, pp. 358-377
-
-
Moses, O.D.1
-
22
-
-
0001352492
-
Accounting earnings announcements, individual investor concentration, and common stock returns
-
Potter, G. 1992. Accounting earnings announcements, individual investor concentration, and common stock returns. Journal of Accounting Research 30 (Spring): 146-55.
-
(1992)
Journal of Accounting Research
, vol.30
, Issue.SPRING
, pp. 146-155
-
-
Potter, G.1
-
23
-
-
0017470663
-
The determination of financial structure: The incentive signaling approach
-
Ross, S. A. 1977. The determination of financial structure: The incentive signaling approach. Bell Journal of Economics 8 (Spring): 23-40.
-
(1977)
Bell Journal of Economics
, vol.8
, Issue.SPRING
, pp. 23-40
-
-
Ross, S.A.1
-
24
-
-
0031160921
-
A tax motivation for smoothing earnings
-
Rozycki, J. J. 1997. A tax motivation for smoothing earnings. Quarterly Review of Economics and Finance 37 (Summer): 563-78.
-
(1997)
Quarterly Review of Economics and Finance
, vol.37
, Issue.SUMMER
, pp. 563-578
-
-
Rozycki, J.J.1
-
25
-
-
0030213207
-
The pricing of discretionary accruals
-
Subramanyam, K. R. 1996. The pricing of discretionary accruals. Journal of Accounting and Economics 22 (August-December): 250-81.
-
(1996)
Journal of Accounting and Economics
, vol.22
, Issue.AUGUST-DECEMBER
, pp. 250-281
-
-
Subramanyam, K.R.1
-
26
-
-
0000539865
-
An explanation of accounting income smoothing
-
Trueman, B., and Titman, S. 1988. An explanation of accounting income smoothing. Journal of Accounting Research 26, suppl.: S127-S139.
-
(1988)
Journal of Accounting Research
, vol.26
, Issue.SUPPL.
-
-
Trueman, B.1
Titman, S.2
|