-
2
-
-
77449122997
-
-
ASB , London: ASB
-
ASB (1995). Accounting for tax. London: ASB.
-
(1995)
Accounting for tax
-
-
-
6
-
-
0000790309
-
Do analysts' earnings forecasts incorporate information in prior stock price changes?
-
Abarbanell, J. S. (1991). 'Do analysts' earnings forecasts incorporate information in prior stock price changes?' Journal of Accounting and Economics, 14: 147-165.
-
(1991)
Journal of Accounting and Economics
, vol.14
, pp. 147-165
-
-
Abarbanell, J.S.1
-
7
-
-
0031285990
-
Fundamental analysis, forecast earnings, and stock prices
-
Abarbanell, J. S. and Bushee, B. J. (1997). 'Fundamental analysis, forecast earnings, and stock prices'. Journal of Accounting Research, 35 (1): 1-24.
-
(1997)
Journal of Accounting Research
, vol.35
, Issue.1
, pp. 1-24
-
-
Abarbanell, J.S.1
Bushee, B.J.2
-
8
-
-
84953490635
-
A survey of the methods used by UK investment analysts to appraise investments in ordinary shares
-
Summer
-
Arnold, J. A. and Moizer, P. (1984). 'A survey of the methods used by UK investment analysts to appraise investments in ordinary shares'. Accounting and Business Research, 14 (Summer): 195-207.
-
(1984)
Accounting and Business Research
, vol.14
, pp. 195-207
-
-
Arnold, J.A.1
Moizer, P.2
-
9
-
-
0002206334
-
The market for information - evidence from finance directors, analysts and fund managers
-
Barker, R. G. (1998). 'The market for information - evidence from finance directors, analysts and fund managers'. Accounting and Business Research, 29 (1): 3-20.
-
(1998)
Accounting and Business Research
, vol.29
, Issue.1
, pp. 3-20
-
-
Barker, R.G.1
-
10
-
-
0346723421
-
The role of dividends in valuation models used by analysts and fund managers
-
Barker, R. G. (1999). 'The role of dividends in valuation models used by analysts and fund managers'. European Accounting Review, 8 (2): 195-218.
-
(1999)
European Accounting Review
, vol.8
, Issue.2
, pp. 195-218
-
-
Barker, R.G.1
-
11
-
-
0002558727
-
The nature of income measurement
-
January
-
Beaver, W. H. and Demski, J. (1979). 'The nature of income measurement'. Accounting Review, January: 38-46.
-
(1979)
Accounting Review
, pp. 38-46
-
-
Beaver, W.H.1
Demski, J.2
-
13
-
-
84963444206
-
The accuracy of brokers' profit forecasts in the UK'
-
Spring
-
Bhaskar, K. N. and Morris, R. C. (1984). 'The accuracy of brokers' profit forecasts in the UK'. Accounting and Business Research, 14 (Spring): 113-24.
-
(1984)
Accounting and Business Research
, vol.14
, pp. 113-124
-
-
Bhaskar, K.N.1
Morris, R.C.2
-
14
-
-
0010697284
-
Firm characteristics and analyst following
-
Bhushan, R. (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.1
-
15
-
-
0001822953
-
How do financial analysts make screening decisions? A process model of the investment screening decision
-
Bouwman, M. J., Frishkoff, P. A. and Friskkoff, P. (1987). 'How do financial analysts make screening decisions? A process model of the investment screening decision'. Accounting, Organisation and Society, 12 (1): 1-29.
-
(1987)
Accounting, Organisation and Society
, vol.12
, Issue.1
, pp. 1-29
-
-
Bouwman, M.J.1
Frishkoff, P.A.2
Friskkoff, P.3
-
16
-
-
0001895196
-
The relevance of GAAP-based information: A case study exploring some uses and limitations
-
Bouwman, M. J., Frishkoff, P. A. and Friskkoff, P. (1995). 'The relevance of GAAP-based information: a case study exploring some uses and limitations'. Accounting Horizons, 9 (4): 22-47.
-
(1995)
Accounting Horizons
, vol.9
, Issue.4
, pp. 22-47
-
-
Bouwman, M.J.1
Frishkoff, P.A.2
Friskkoff, P.3
-
17
-
-
0011022585
-
Creative accounting and investment analyst response
-
Breton, G. and Taffler, R. J. (1995). 'Creative accounting and investment analyst response'. Accounting and Business Research, 25: 81-92.
-
(1995)
Accounting and Business Research
, vol.25
, pp. 81-92
-
-
Breton, G.1
Taffler, R.J.2
-
18
-
-
45949121023
-
Security analyst superiority relative to univariate time-series models in forecasting quarterly earnings
-
Brown, L. D., Griffin, P. A., Hagerman, R. L. and Zmijewski, M. E. (1987a). 'Security analyst superiority relative to univariate time-series models in forecasting quarterly earnings'. Journal of Accounting and Economics, 9: 61-87.
-
(1987)
Journal of Accounting and Economics
, vol.9
, pp. 61-87
-
-
Brown, L.D.1
Griffin, P.A.2
Hagerman, R.L.3
Zmijewski, M.E.4
-
19
-
-
45949122046
-
An evaluation of the alternative proxies for the market's assessment of unexpected earnings'
-
Brown, L. D., Griffin, P. A., Hagerman, R. L. and Zmijewski, M. E. (1987b). 'An evaluation of the alternative proxies for the market's assessment of unexpected earnings'. Journal of Accounting and Economics, 9: 159-93.
-
(1987)
Journal of Accounting and Economics
, vol.9
, pp. 159-193
-
-
Brown, L.D.1
Griffin, P.A.2
Hagerman, R.L.3
Zmijewski, M.E.4
-
20
-
-
85006310242
-
The accuracy and rationality of earnings forecasts by UK analysts
-
Capstaff, J., Paudyal, K. and Rees, W. (1995). 'The accuracy and rationality of earnings forecasts by UK analysts'. Journal of Business, Finance and Accounting, 22 (1): 67-85.
-
(1995)
Journal of Business, Finance and Accounting
, vol.22
, Issue.1
, pp. 67-85
-
-
Capstaff, J.1
Paudyal, K.2
Rees, W.3
-
22
-
-
0010690266
-
An analysis of intertemporal and cross-sectional determinants of earnings response coefficients
-
Collins, D. and Kothari, S. P. (1989). 'An analysis of intertemporal and cross-sectional determinants of earnings response coefficients'. Journal of Accounting and Economics, 11: 143-81.
-
(1989)
Journal of Accounting and Economics
, vol.11
, pp. 143-181
-
-
Collins, D.1
Kothari, S.P.2
-
25
-
-
84944837890
-
An analysis of brokers' and analysts' unpublished forecasts of UK stock returns'
-
December
-
Dimson, E. and Marsh, P. (1984). 'An analysis of brokers' and analysts' unpublished forecasts of UK stock returns'. Journal of Finance, December: 1,257-1,292.
-
(1984)
Journal of Finance
, vol.1
-
-
Dimson, E.1
Marsh, P.2
-
26
-
-
0002778354
-
Earnings as an explanatory variable for returns
-
Spring
-
Easton, P. D. and Harris, T. S. (1991). 'Earnings as an explanatory variable for returns'. Journal of Accounting Research, Spring: 19-36.
-
(1991)
Journal of Accounting Research
, pp. 19-36
-
-
Easton, P.D.1
Harris, T.S.2
-
27
-
-
45149145986
-
Cross-sectional variation in the stock market response to accounting earnings announcement
-
Easton, P. D. and Zmijewski, M. E. (1989). 'Cross-sectional variation in the stock market response to accounting earnings announcement'. Journal of Accounting and Economics, 11: 117-41.
-
(1989)
Journal of Accounting and Economics
, vol.11
, pp. 117-141
-
-
Easton, P.D.1
Zmijewski, M.E.2
-
28
-
-
38249012671
-
The relative and complementary performance of analysts and security-price based measures of expected earnings
-
Elgers, P. and Murray, D. (1992). 'The relative and complementary performance of analysts and security-price based measures of expected earnings'. Journal of Accounting and Economics, 15: 303-16.
-
(1992)
Journal of Accounting and Economics
, vol.15
, pp. 303-316
-
-
Elgers, P.1
Murray, D.2
-
29
-
-
0000634023
-
Repeated accounting write-offs and the information content of earnings
-
Elliott, J. A. and Hanna, J. D. (1996). 'Repeated accounting write-offs and the information content of earnings'. Journal of Accounting Research, 34 (Supplement): 135-55.
-
(1996)
Journal of Accounting Research
, vol.34
, Issue.SUPPL.EMENT
, pp. 135-155
-
-
Elliott, J.A.1
Hanna, J.D.2
-
30
-
-
10244223863
-
An experimental test of analysts' forecasting behaviour'
-
Emmanuel, C. R., Garrod, N. W. and Frost, C. (1989). 'An experimental test of analysts' forecasting behaviour'. British Accounting Review, 21: 119-26.
-
(1989)
British Accounting Review
, vol.21
, pp. 119-126
-
-
Emmanuel, C.R.1
Garrod, N.W.2
Frost, C.3
-
32
-
-
0030305179
-
Accounting classification and the predictive content of earnings
-
Fairfield, P. M., Sweeny, R. J. and Yohn, T. L. (1996). 'Accounting classification and the predictive content of earnings'. The Accounting Review, 17 (3): 337-55.
-
(1996)
The Accounting Review
, vol.17
, Issue.3
, pp. 337-355
-
-
Fairfield, P.M.1
Sweeny, R.J.2
Yohn, T.L.3
-
33
-
-
0000480869
-
Efficient capital markets: A review of theory and empirical work
-
Fama, E. (1970). 'Efficient capital markets: a review of theory and empirical work'. Journal of Finance, 25: 383-423.
-
(1970)
Journal of Finance
, vol.25
, pp. 383-423
-
-
Fama, E.1
-
34
-
-
21344493717
-
Analysts' decisions as products of a multi-task environment'
-
Francis, J. and Philbrick, D. (1993). 'Analysts' decisions as products of a multi-task environment'. Journal of Accounting Research, 31 (2): 216-31.
-
(1993)
Journal of Accounting Research
, vol.31
, Issue.2
, pp. 216-231
-
-
Francis, J.1
Philbrick, D.2
-
35
-
-
3843085542
-
Causes and effects of discretionary asset write-offs
-
Francis, J. and Hanna, J. D. (1996). 'Causes and effects of discretionary asset write-offs'. Journal of Accounting Research, 34 (Supplement): 117-34.
-
(1996)
Journal of Accounting Research
, vol.34
, Issue.SUPPL.EMENT
, pp. 117-134
-
-
Francis, J.1
Hanna, J.D.2
-
36
-
-
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
-
37
-
-
84963444250
-
The share investment decision process and information use: An exploratory case study
-
Summer
-
Gniewosz, G. (1990). 'The share investment decision process and information use: an exploratory case study'. Accounting and Business Research, 20 (Summer): 223-30.
-
(1990)
Accounting and Business Research
, vol.20
, pp. 223-230
-
-
Gniewosz, G.1
-
38
-
-
0010772016
-
The objectives of financial statements: An empirical study of the use of cash flow and earnings by security analysts
-
Govindarajan, V. (1980). 'The objectives of financial statements: an empirical study of the use of cash flow and earnings by security analysts'. Accounting, Organisations and Society, 5: 383-92.
-
(1980)
Accounting, Organisations and Society
, vol.5
, pp. 383-392
-
-
Govindarajan, V.1
-
39
-
-
0042877571
-
Post-earnings-announcement drift: Some evidence for the UK
-
Hew, D., Skerratt, L., Strong, N. and Walker, M. (1996). 'Post-earnings-announcement drift: some evidence for the UK'. Accounting and Business Research, 26 (4): 283-93.
-
(1996)
Accounting and Business Research
, vol.26
, Issue.4
, pp. 283-293
-
-
Hew, D.1
Skerratt, L.2
Strong, N.3
Walker, M.4
-
41
-
-
0001030206
-
Private disclosure and financial reporting
-
Holland, J. (1998a). 'Private disclosure and financial reporting'. Accounting and Business Research, 28 (4): 255-69.
-
(1998)
Accounting and Business Research
, vol.28
, Issue.4
, pp. 255-269
-
-
Holland, J.1
-
42
-
-
0002933796
-
Private voluntary disclosure, financial intermediation and market efficiency
-
& 2, 29-68
-
Holland, J. (1998b). 'Private voluntary disclosure, financial intermediation and market efficiency'. Journal of Business, Finance and Accounting, 25 (1) & (2): 29-68.
-
(1998)
Journal of Business, Finance and Accounting
, vol.25
, Issue.1
-
-
Holland, J.1
-
44
-
-
0031286967
-
An assessment of the relation between analysts' earnings forecast accuracy, motivational incentives and cognitive information search strategy'
-
Hunton, J. E. and McEwen, R. A. (1997). 'An assessment of the relation between analysts' earnings forecast accuracy, motivational incentives and cognitive information search strategy'. Accounting Review, 72 (4): 497-515.
-
(1997)
Accounting Review
, vol.72
, Issue.4
, pp. 497-515
-
-
Hunton, J.E.1
McEwen, R.A.2
-
45
-
-
34547909170
-
The impact of segment definition on the accuracy of analysts' earnings forecasts'
-
Hussain, S. (1997). 'The impact of segment definition on the accuracy of analysts' earnings forecasts'. Accounting and Business Research, 27 (2): 145-56.
-
(1997)
Accounting and Business Research
, vol.27
, Issue.2
, pp. 145-156
-
-
Hussain, S.1
-
46
-
-
85038797635
-
-
IIMR (1993). The Definition of IIMR Headline Earnings (Statement of Investment Practice No. 1). Bromley, Kent: IIHMR.
-
IIMR (1993). The Definition of IIMR Headline Earnings (Statement of Investment Practice No. 1). Bromley, Kent: IIHMR.
-
-
-
-
48
-
-
0000055398
-
Earnings innovations, earnings persistence, and stock returns
-
Kormendi, R. and Lipe, R. (1987). 'Earnings innovations, earnings persistence, and stock returns'. Journal of Business, 60 (3): 323-45.
-
(1987)
Journal of Business
, vol.60
, Issue.3
, pp. 323-345
-
-
Kormendi, R.1
Lipe, R.2
-
49
-
-
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 (4): 467-92.
-
(1996)
The Accounting Review
, vol.71
, Issue.4
, pp. 467-492
-
-
Lang, M.H.1
Lundholm, R.J.2
-
51
-
-
0000023612
-
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, 27 (Supplement): 153-201.
-
(1989)
Journal of Accounting Research
, vol.27
, Issue.SUPPL.EMENT
, pp. 153-201
-
-
Lev, B.1
-
52
-
-
38249017814
-
The association between revisions of financial analysts' earnings forecasts and security-price change'
-
Lys, T. and Sohn, S. (1990). 'The association between revisions of financial analysts' earnings forecasts and security-price change'. Journal of Accounting and Economics, 13: 341-63.
-
(1990)
Journal of Accounting and Economics
, vol.13
, pp. 341-363
-
-
Lys, T.1
Sohn, S.2
-
53
-
-
0031350665
-
Self selection and analyst coverage
-
McNichols, M. and O'Brien, P. C. (1997). 'Self selection and analyst coverage'. Journal of Accounting Research, 35 (Supplement): 167-99.
-
(1997)
Journal of Accounting Research
, vol.35
, Issue.SUPPL.EMENT
, pp. 167-199
-
-
McNichols, M.1
O'Brien, P.C.2
-
55
-
-
39149126416
-
Analysts' forecasts as earnings expectations'
-
O'Brien, P. C. (1988). 'Analysts' forecasts as earnings expectations'. Journal of Accounting and Economics, 10: 53-88.
-
(1988)
Journal of Accounting and Economics
, vol.10
, pp. 53-88
-
-
O'Brien, P.C.1
-
56
-
-
84984228902
-
Market recognition of differences in earnings persistence: UK evidence
-
O'Hanlon, J. A., Poon, S. and Yaansah, R. A. (1992). 'Market recognition of differences in earnings persistence: UK evidence'. Journal of Business, Finance and Accounting, 19 (4): 625-39.
-
(1992)
Journal of Business, Finance and Accounting
, vol.19
, Issue.4
, pp. 625-639
-
-
O'Hanlon, J.A.1
Poon, S.2
Yaansah, R.A.3
-
57
-
-
85038750459
-
Does dirty surplus accounting conceal the facts?' Working
-
paper presented at the
-
O'Hanlon, J. A. and Pope, P. (1997). 'Does dirty surplus accounting conceal the facts?' Working paper presented at the BAA National Conference.
-
(1997)
BAA National Conference
-
-
O'Hanlon, J.A.1
Pope, P.2
-
59
-
-
0000070375
-
Financial statement analysis and the prediction of stock returns
-
Ou, J. A. and Penman, S. H. (1989). 'Financial statement analysis and the prediction of stock returns'. Journal of Accounting and Economics, 11: 295-329.
-
(1989)
Journal of Accounting and Economics
, vol.11
, pp. 295-329
-
-
Ou, J.A.1
Penman, S.H.2
-
60
-
-
70349172349
-
The differential information contents of unexpected permanent and temporary earnings
-
Parkash, M. (1995). 'The differential information contents of unexpected permanent and temporary earnings'. Journal of Business, Finance and Accounting, 22: 625-712.
-
(1995)
Journal of Business, Finance and Accounting
, vol.22
, pp. 625-712
-
-
Parkash, M.1
-
62
-
-
84978544729
-
Some formal connections between economic values and yields and accounting numbers
-
Autumn
-
Peasnell, K. (1982). 'Some formal connections between economic values and yields and accounting numbers'. Journal of Business, Finance and Accounting, Autumn: 361-81.
-
(1982)
Journal of Business, Finance and Accounting
, pp. 361-381
-
-
Peasnell, K.1
-
63
-
-
0000579752
-
The appraisal of ordinary shares by investment analysts in the UK and Germany
-
Autumn
-
Pike, R., Meerjanssen, J. and Chadwick, L. (1993). 'The appraisal of ordinary shares by investment analysts in the UK and Germany'. Accounting and Business Research, 23 (Autumn): 489-99.
-
(1993)
Accounting and Business Research
, vol.23
, pp. 489-499
-
-
Pike, R.1
Meerjanssen, J.2
Chadwick, L.3
-
64
-
-
33746994739
-
Reporting sales of segments under APB Opinion No. 30
-
December
-
Rapaccioli, D. and Schiff, A. (1991). 'Reporting sales of segments under APB Opinion No. 30'. Accounting Horizons, December: 53-9.
-
(1991)
Accounting Horizons
, pp. 53-59
-
-
Rapaccioli, D.1
Schiff, A.2
-
65
-
-
0002349176
-
A content analysis of sell-side financial analysts company reports
-
Previtts, G. J., Bricker, R. J., Robinson, T. R. and Young, S. J. (1994). 'A content analysis of sell-side financial analysts company reports'. Accounting Horizons, 8: 55-70.
-
(1994)
Accounting Horizons
, vol.8
, pp. 55-70
-
-
Previtts, G.J.1
Bricker, R.J.2
Robinson, T.R.3
Young, S.J.4
-
66
-
-
0000098990
-
Analysts' forecasts'
-
December
-
Schipper, K. (1991). 'Analysts' forecasts'. Accounting Horizons, 5 (December): 105-21.
-
(1991)
Accounting Horizons
, vol.5
, pp. 105-121
-
-
Schipper, K.1
-
67
-
-
45149141717
-
The timing and incentives for annual forecasts near interim earnings announcements
-
Stickel, S. E. (1989). 'The timing and incentives for annual forecasts near interim earnings announcements'. Journal of Accounting and Economics, 11: 275-92.
-
(1989)
Journal of Accounting and Economics
, vol.11
, pp. 275-292
-
-
Stickel, S.E.1
-
68
-
-
84888628139
-
The relation between returns and earnings: Evidence for the UK
-
Winter
-
Strong, N. (1993). 'The relation between returns and earnings: evidence for the UK'. Accounting and Business Research, Winter: 69-77.
-
(1993)
Accounting and Business Research
, pp. 69-77
-
-
Strong, N.1
-
69
-
-
21144476315
-
The explanatory power of earnings for stock returns
-
April
-
Strong, N. and Walker, M. (1993). 'The explanatory power of earnings for stock returns'. Accounting Review, April: 385-99.
-
(1993)
Accounting Review
, pp. 385-399
-
-
Strong, N.1
Walker, M.2
-
70
-
-
0004184668
-
-
2nd ed. Chichester, NY: Wiley
-
White, G. I., Sondhi, A. C. and Fried, D. (1997). The Analysis and Use of Financial Statements, 2nd ed. Chichester, NY: Wiley.
-
(1997)
The Analysis and Use of Financial Statements
-
-
White, G.I.1
Sondhi, A.C.2
Fried, D.3
|