메뉴 건너뛰기




Volumn 21, Issue 3, 2005, Pages 79-90

Empirical testing of different alternative proxy measures for firm size

Author keywords

[No Author keywords available]

Indexed keywords


EID: 27844568458     PISSN: 08927626     EISSN: None     Source Type: Journal    
DOI: None     Document Type: Review
Times cited : (26)

References (42)
  • 1
    • 0002286246 scopus 로고
    • Predisclosure information, firm capitalization, and security price reaction around earnings announcement
    • Atiase, R. Predisclosure Information, Firm Capitalization, and Security Price Reaction around Earnings Announcement, Journal of Accounting Research, Vol. 23, No. 1, pp. 21-36, 1985.
    • (1985) Journal of Accounting Research , vol.23 , Issue.1 , pp. 21-36
    • Atiase, R.1
  • 2
    • 84984204825 scopus 로고
    • Timeliness of financial reporting, the firm size effect, and stock price reactions to annual earnings announcements
    • Atiase, R. and Bamber, L. Timeliness of Financial Reporting, the Firm Size Effect, and Stock Price Reactions to Annual Earnings Announcements, Contemporary Accounting Research, 5, No. 2, 526-553, 1989.
    • (1989) Contemporary Accounting Research , vol.5 , Issue.2 , pp. 526-553
    • Atiase, R.1    Bamber, L.2
  • 3
    • 0036808425 scopus 로고    scopus 로고
    • The effect of shareholder-level dividend taxes on stock prices: Evidence from the revenue reconciliation act of 1993
    • Ayers, Benjamin, Bryan C. Cloyd, and John Robinson. The Effect of Shareholder-Level Dividend Taxes on Stock Prices: Evidence from the Revenue Reconciliation Act of 1993, The Accounting Review, Vol. 77, No. 4, pp. 933-947, 2002.
    • (2002) The Accounting Review , vol.77 , Issue.4 , pp. 933-947
    • Ayers, B.1    Cloyd, B.C.2    Robinson, J.3
  • 4
    • 0001579903 scopus 로고
    • Security returns around earnings announcements
    • Ball, R. and S. Kothari. Security Returns Around Earnings Announcements, The Accounting Review, Vol. 66, No. 4, pp. 718-739, 1991.
    • (1991) The Accounting Review , vol.66 , Issue.4 , pp. 718-739
    • Ball, R.1    Kothari, S.2
  • 5
    • 0001932316 scopus 로고
    • The incremental information content of replacement cost earnings
    • Beaver, W., P. Griffin., and W. Landsman. The Incremental Information Content of Replacement Cost Earnings, Journal of Accounting and Economics, Vol. 4, No.1, pp.15-29, 1982.
    • (1982) Journal of Accounting and Economics , vol.4 , Issue.1 , pp. 15-29
    • Beaver, W.1    Griffin, P.2    Landsman, W.3
  • 6
    • 21844509410 scopus 로고
    • A critique of size-related anomalies
    • Berk, Jonathan B. A Critique of Size-Related Anomalies, Review of Financial Studies, Vol. 8, No. 2, pp. 273-286, 1995.
    • (1995) Review of Financial Studies , vol.8 , Issue.2 , pp. 273-286
    • Berk, J.B.1
  • 7
    • 0001145057 scopus 로고
    • Stock price reactions to LIFO adoptions: The association between excess returns and LIFO tax savings
    • Biddle, G. and F. Lindhal. Stock Price Reactions to LIFO Adoptions: The Association between Excess Returns and LIFO Tax Savings, Journal of Accounting Research, Vol. 20, No. 2, pp. 551-588, 1982.
    • (1982) Journal of Accounting Research , vol.20 , Issue.2 , pp. 551-588
    • Biddle, G.1    Lindhal, F.2
  • 8
    • 85132436272 scopus 로고
    • On the relationship between firm size and export intensity
    • Bonaccorsi, A. On the Relationship between Firm Size and Export Intensity, Journal Of International Business Studies, (1992), Vol. 23, No. 4, pp. 605-656.
    • (1992) Journal of International Business Studies , vol.23 , Issue.4 , pp. 605-656
    • Bonaccorsi, A.1
  • 9
    • 0003183445 scopus 로고
    • Valuation of earnings components in the electric utility industry
    • Bowen, R. Valuation of Earnings Components in the Electric Utility Industry, Accounting Review, Vol. 56, No. 1, pp. 1-22, 1981.
    • (1981) Accounting Review , vol.56 , Issue.1 , pp. 1-22
    • Bowen, R.1
  • 10
    • 0001676969 scopus 로고
    • Determinants of the corporate decision to capitalize interest
    • Bowen, R., E. Noreen, and J. Lacey. Determinants of the Corporate Decision to Capitalize Interest, Journal of Accounting and Economics, Vol. 3, No. 2, pp. 151-179, 1981.
    • (1981) Journal of Accounting and Economics , vol.3 , Issue.2 , pp. 151-179
    • Bowen, R.1    Noreen, E.2    Lacey, J.3
  • 11
    • 3142700048 scopus 로고    scopus 로고
    • The effect of earnings permanence, growth and fund size on the usefulness of cash flows and earnings in explaining security returns: Empirical evidence for the UK
    • Charitou, Andreas, Colin Clubb, and Andreas Andreou. The Effect of Earnings Permanence, Growth and Fund Size on the Usefulness of Cash Flows and Earnings in Explaining Security Returns: Empirical Evidence for the UK, Journal of Business Finance & Accounting, Vol. 27, No. 5, pp. 563-594, 2001.
    • (2001) Journal of Business Finance & Accounting , vol.27 , Issue.5 , pp. 563-594
    • Charitou, A.1    Clubb, C.2    Andreou, A.3
  • 12
    • 84991472463 scopus 로고
    • An empirical investigation of the factors influencing export success of Brazilian firms
    • Fall, 1987
    • Christensen, C., A. De Rocha, and R. Gertner. An Empirical Investigation of the Factors Influencing Export Success of Brazilian Firms, Journal of International Business Studies, Fall, 1987, Vol. 18, No. 3, pp. 61-77, 1987.
    • (1987) Journal of International Business Studies , vol.18 , Issue.3 , pp. 61-77
    • Christensen, C.1    De Rocha, A.2    Gertner, R.3
  • 13
    • 38249033644 scopus 로고
    • On cross-sectional analysis in accounting research
    • Christie, A. On Cross-Sectional Analysis in Accounting Research, Journal of Accounting and Economics, Vol. 9, No. 2, pp. 231-258, 1987.
    • (1987) Journal of Accounting and Economics , vol.9 , Issue.2 , pp. 231-258
    • Christie, A.1
  • 14
    • 49149137306 scopus 로고
    • The economics determinants of the market reaction to proposed mandatory accounting changes in the oil and gas industry: A cross-sectional analysis
    • Collins, D., M. Rozeff, and D. Dhaliwal. The Economics Determinants of the Market Reaction to Proposed Mandatory Accounting Changes in the Oil and Gas Industry: A Cross-Sectional Analysis, Journal of Accounting and Economics, Vol. 3, No. 1, pp. 37-71, 1981.
    • (1981) Journal of Accounting and Economics , vol.3 , Issue.1 , pp. 37-71
    • Collins, D.1    Rozeff, M.2    Dhaliwal, D.3
  • 15
    • 0019636384 scopus 로고
    • A comparative study of test of homogeneity of variances with application the outer continental shelf bidding data
    • Conover, W., M. E. Johnson, and M. M. Johnson. A Comparative Study of Test of Homogeneity of Variances with Application the Outer Continental Shelf Bidding Data, Techometrics, Vol. 23, No. 4, pp. 351-361, 1981.
    • (1981) Techometrics , vol.23 , Issue.4 , pp. 351-361
    • Conover, W.1    Johnson, M.E.2    Johnson, M.M.3
  • 16
    • 85011182271 scopus 로고
    • The impact of export strategy on export sales performance
    • Cooper, R. and E. Kleinschmidt. The Impact of Export Strategy on Export Sales Performance, Journal of International Business Studies, Vol. 16, No. 1, pp. 37-55, 1985.
    • (1985) Journal of International Business Studies , vol.16 , Issue.1 , pp. 37-55
    • Cooper, R.1    Kleinschmidt, E.2
  • 17
    • 0000527391 scopus 로고
    • The valuation of reported pension measure for firm sponsoring defined benefit plans
    • Daley, L. The Valuation of Reported Pension Measure for Firm Sponsoring Defined Benefit Plans, The Accounting Review, Vol. 59, No. 2, pp. 177-198, 1984.
    • (1984) The Accounting Review , vol.59 , Issue.2 , pp. 177-198
    • Daley, L.1
  • 18
    • 0032220238 scopus 로고    scopus 로고
    • Earnings predictions and bias in analysts' earnings forecasts
    • Das, Somnath, Carolyn Levine, and K. Sivaramakrishnan. Earnings Predictions and Bias in Analysts' Earnings Forecasts, The Accounting Review, Vol. 73, No. 2, pp. 277-294, 1998.
    • (1998) The Accounting Review , vol.73 , Issue.2 , pp. 277-294
    • Das, S.1    Levine, C.2    Sivaramakrishnan, K.3
  • 19
    • 0010209243 scopus 로고
    • An analysis of differences between non-major oil firms using successful efforts and full cost methods
    • Deakin, E. An Analysis of Differences Between Non-Major Oil Firms Using Successful Efforts and Full Cost Methods, Accounting Review, Vol. 54, No. 4, pp. 722-734. 1979.
    • (1979) Accounting Review , vol.54 , Issue.4 , pp. 722-734
    • Deakin, E.1
  • 20
    • 84977737676 scopus 로고
    • The cross-section of expected stock returns
    • Fama, Eugene and Kenneth French. The Cross-Section of Expected Stock Returns, Journal of Finance, Vol. 47, No. 2, pp. 427-465, 1992.
    • (1992) Journal of Finance , vol.47 , Issue.2 , pp. 427-465
    • Fama, E.1    French, K.2
  • 21
    • 0002462957 scopus 로고
    • Accounting policy decisions and capital market research
    • Foster, G. Accounting Policy Decisions and Capital Market Research, Journal of Accounting and Economics, Vol. 2, No. 1, pp. 29-62, 1980.
    • (1980) Journal of Accounting and Economics , vol.2 , Issue.1 , pp. 29-62
    • Foster, G.1
  • 22
    • 0002758163 scopus 로고
    • Quarterly accounting data: Time-series properties and predictive-ability results
    • Foster, G. Quarterly Accounting Data: Time-Series Properties and Predictive-Ability Results, The Accounting Review, Vol. 52, No. 1, pp. 1-21, 1977.
    • (1977) The Accounting Review , vol.52 , Issue.1 , pp. 1-21
    • Foster, G.1
  • 23
    • 0001085867 scopus 로고
    • Earnings releases, anomalies and the behavior of security returns
    • Foster, G., C. Olsen, and T. Shevlin. Earnings Releases, Anomalies and the Behavior of Security Returns, The Accounting Review, Vol. 59, No. 4, pp. 574-603, 1984.
    • (1984) The Accounting Review , vol.59 , Issue.4 , pp. 574-603
    • Foster, G.1    Olsen, C.2    Shevlin, T.3
  • 24
    • 0002576384 scopus 로고
    • On a theory of export performance: personal and organizational determinants of export trade activities observed in small and medium-sized firms
    • Holzmuller, H. and H. Kasper. On A Theory of Export Performance: Personal and organizational Determinants of Export Trade Activities Observed in Small and Medium-Sized Firms, Management International Review, Vol. 31, No. 1, pp. 45-70, 1991.
    • (1991) Management International Review , vol.31 , Issue.1 , pp. 45-70
    • Holzmuller, H.1    Kasper, H.2
  • 25
    • 0040622175 scopus 로고
    • Accounting for retail land sales: Analysis of a mandated change
    • Hughes, J. and W. Ricks, Accounting for Retail Land Sales: Analysis of a Mandated Change, Journal of Accounting and Economics, Vol. 6, No. 1, pp. 101-132, 1984.
    • (1984) Journal of Accounting and Economics , vol.6 , Issue.1 , pp. 101-132
    • Hughes, J.1    Ricks, W.2
  • 26
    • 0006017051 scopus 로고
    • Can the corporation survive?
    • Jensen, M. and W. MeCkling. Can the Corporation Survive? Financial Analyst Journal, Vol. 34, No. 1, pp. 31-37, 1978.
    • (1978) Financial Analyst Journal , vol.34 , Issue.1 , pp. 31-37
    • Jensen, M.1    Meckling, W.2
  • 27
    • 0036628373 scopus 로고    scopus 로고
    • Does meeting earnings expectations matter? Evidence from analyst forecast revisions and share prices
    • Kasznik, Ron and Muareen Mcnichols. Does Meeting Earnings Expectations Matter? Evidence from Analyst Forecast Revisions and Share Prices, Journal of Accounting Research, Vol. 40, No. 3, pp. 727-759, 2002.
    • (2002) Journal of Accounting Research , vol.40 , Issue.3 , pp. 727-759
    • Kasznik, R.1    Mcnichols, M.2
  • 28
    • 0000804795 scopus 로고
    • Export behavior of small and medium-sized manufacturers
    • Kaynak, E, and J. Kothari. Export Behavior of Small and Medium-Sized Manufacturers, Management International Review, Vol. 24, No. 2, pp. 61-69, 1984.
    • (1984) Management International Review , vol.24 , Issue.2 , pp. 61-69
    • Kaynak, E.1    Kothari, J.2
  • 29
    • 0040238565 scopus 로고    scopus 로고
    • A reexamination of firm size, book-to-market, and earnings price in the cross-section of expected stock returns
    • Kim, Dongcheol. A Reexamination of Firm Size, Book-to-Market, and Earnings Price in the Cross-Section of Expected Stock Returns, Journal of Financial and Quantitative Analysis, Vol. 32, No. 4, pp.463-489, 1997.
    • (1997) Journal of Financial and Quantitative Analysis , vol.32 , Issue.4 , pp. 463-489
    • Kim, D.1
  • 30
    • 84993913139 scopus 로고
    • The errors-in-variables problem in the cross-section of expected stock returns
    • Kim, Dongcheol. The Errors-in-Variables Problem in the Cross-Section of Expected Stock Returns, Journal of Finance, Vol. 50, No. 5, pp.1605-1634, 1995.
    • (1995) Journal of Finance , vol.50 , Issue.5 , pp. 1605-1634
    • Kim, D.1
  • 31
    • 27844530529 scopus 로고    scopus 로고
    • Size and book-to-market factors in the relationship between average stock returns and average book returns: Some evidence from an emerging market
    • Kousenidis, Dimitrios, Christos Negakis, and Iordanis Floropoulos. Size and Book-to-Market Factors in the Relationship between Average Stock Returns and Average Book Returns: Some Evidence from An Emerging Market, The European Accounting Review, Vol. 9, No. 2, pp. 225-243, 2000.
    • (2000) The European Accounting Review , vol.9 , Issue.2 , pp. 225-243
    • Kousenidis, D.1    Negakis, C.2    Floropoulos, I.3
  • 32
    • 84978575526 scopus 로고
    • Firm prominence and the differential information content of quarterly earnings announcements
    • Kross, W. and D. Schoeder. Firm Prominence and the Differential Information Content of Quarterly Earnings Announcements, Journal of Business Finance and Accounting, Vol. 16, No. 1, pp. 55-74, 1989.
    • (1989) Journal of Business Finance and Accounting , vol.16 , Issue.1 , pp. 55-74
    • Kross, W.1    Schoeder, D.2
  • 33
    • 3943101329 scopus 로고    scopus 로고
    • Earnings informativeness and strategic disclosure: An empirical examination of pro forma earnings
    • Lougee, Barabara and Carol Marquardt. Earnings Informativeness and Strategic Disclosure: An Empirical Examination of Pro Forma Earnings, The Accounting Review, Vol. 79, No. 3. pp. 769-795, 2004.
    • (2004) The Accounting Review , vol.79 , Issue.3 , pp. 769-795
    • Lougee, B.1    Marquardt, C.2
  • 34
    • 21844500563 scopus 로고
    • An inquiry into successful exporting: an empirical investigation using a three-stage model
    • Moini, A. An Inquiry into Successful Exporting: An Empirical Investigation Using a Three-Stage Model, Journal of Small Business Management, Vol. 33, No. 3, pp. 9-25, 1995.
    • (1995) Journal of Small Business Management , vol.33 , Issue.3 , pp. 9-25
    • Moini, A.1
  • 35
    • 0003265599 scopus 로고
    • The impact of size on export behavior of small firms
    • Ed. M.R. Czinkato and G. Tesar, New York, NY: Praeger
    • Reid, S. The Impact of Size on Export Behavior of Small Firms, in Export Management: An International Context, Ed. M.R. Czinkato and G. Tesar, New York, NY: Praeger, pp. 18-30, 1982.
    • (1982) Export Management: An International Context , pp. 18-30
    • Reid, S.1
  • 36
    • 84978567472 scopus 로고
    • Company size and financial disclosure requirements with evidence from the segmental reporting issue
    • Salamon, Gerald and Dan Dhaliwal. Company Size and Financial Disclosure Requirements With Evidence from the Segmental Reporting Issue, Journal of Business Finance & Accounting, Vol. 7, No. 4, pp. 555-568, 1980.
    • (1980) Journal of Business Finance & Accounting , vol.7 , Issue.4 , pp. 555-568
    • Salamon, G.1    Dhaliwal, D.2
  • 37
    • 0001567118 scopus 로고
    • Self-selection bias and the economic consequences of accounting regulation: An application of a two-stage switching regression to SFAS No. 2
    • Shehata, M. Self-Selection Bias and the Economic Consequences of Accounting Regulation: An Application of a Two-Stage Switching Regression to SFAS No. 2, The Accounting Review, Vol. 66, No. 4, pp. 768-787, 1991.
    • (1991) The Accounting Review , vol.66 , Issue.4 , pp. 768-787
    • Shehata, M.1
  • 38
    • 84984224274 scopus 로고
    • Firm size, security returns, and unexpected earnings: The anomalous signed-size effect
    • Shevlin, Terry and D. Shores. Firm Size, Security Returns, and Unexpected Earnings: The Anomalous Signed-Size Effect, Contemporary Accounting Research, Vol. 10, No. 1, pp. 1-30, 1993.
    • (1993) Contemporary Accounting Research , vol.10 , Issue.1 , pp. 1-30
    • Shevlin, T.1    Shores, D.2
  • 39
    • 84993865999 scopus 로고
    • Reputation and performance among security analysts
    • Stickel, R. Reputation and Performance among Security Analysts, Journal of Finance, Vol. 47, No. 5, pp. 1811-1836, 1992.
    • (1992) Journal of Finance , vol.47 , Issue.5 , pp. 1811-1836
    • Stickel, R.1
  • 40
    • 0000674202 scopus 로고
    • Toward a positive theory of the determination of accounting standards
    • Watts, R. and J. Zimmerman. Toward A Positive Theory of the Determination of Accounting Standards, The Accounting Review, Vol. 53, No. 1, pp. 112-134, 1978.
    • (1978) The Accounting Review , vol.53 , Issue.1 , pp. 112-134
    • Watts, R.1    Zimmerman, J.2
  • 42
    • 0001524136 scopus 로고
    • An income strategy to the positive theory of accounting standard setting choice
    • Zmijewski, M. and R. Hagerman. An Income Strategy to the Positive Theory of Accounting Standard Setting Choice, Journal of Accounting and Economics, Vol. 3, No. 1, pp. 129-149, 1981.
    • (1981) Journal of Accounting and Economics , vol.3 , Issue.1 , pp. 129-149
    • Zmijewski, M.1    Hagerman, R.2


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.