-
1
-
-
84977733335
-
Test of analysts' overreaction/underreaction to earnings information as an explanation for anomalous stock price behavior
-
Abarbanell, J., and V. Bernard. 1992. Test of analysts' overreaction/underreaction to earnings information as an explanation for anomalous stock price behavior. Journal of Finance 47 (3): 11811207.
-
(1992)
Journal of Finance
, vol.47
, Issue.3
, pp. 11811207
-
-
Abarbanell, J.1
Bernard, V.2
-
2
-
-
1342282730
-
Differences in commercial database reported earnings: Implications for empirical research
-
The University of North Carolina at Chapel Hill, NC
-
_, and R. Lehavy. 2002. Differences in commercial database reported earnings: Implications for empirical research. Working paper, The University of North Carolina at Chapel Hill, NC.
-
(2002)
Working Paper
-
-
Lehavy, R.1
-
3
-
-
0742304035
-
Biased forecasts or biased earnings? the role of reported earnings in explaining apparent bias and over/underreaction in analysts' earnings forecasts
-
_, and _. 2003. Biased forecasts or biased earnings? The role of reported earnings in explaining apparent bias and over/underreaction in analysts' earnings forecasts. Journal of Accounting and Economics 36: 105-146.
-
(2003)
Journal of Accounting and Economics
, vol.36
, pp. 105-146
-
-
-
4
-
-
53149094729
-
The effects of taxes, agency costs and information asymmetry on earnings management: A comparison of public and private firms
-
Beatty, A., and D. Harris. 1999. The effects of taxes, agency costs and information asymmetry on earnings management: A comparison of public and private firms. Review of Accounting Studies 4 (3-4): 299-326.
-
(1999)
Review of Accounting Studies
, vol.4
, Issue.3-4
, pp. 299-326
-
-
Beatty, A.1
Harris, D.2
-
5
-
-
0000296373
-
Analyst forecast errors and stock price behavior near the earnings announcement dates of LIFO adopters
-
Biddle, G., and W. Ricks. 1988. Analyst forecast errors and stock price behavior near the earnings announcement dates of LIFO adopters. Journal of Accounting Research 26 (2): 169-194.
-
(1988)
Journal of Accounting Research
, vol.26
, Issue.2
, pp. 169-194
-
-
Biddle, G.1
Ricks, W.2
-
6
-
-
21144470906
-
Earnings management and the corporate alternative minimum tax
-
Boynton C., P. Dobbins, and G. Plesko. 1992. Earnings management and the corporate alternative minimum tax. Journal of Accounting Research 30 (Supplement): 131-160.
-
(1992)
Journal of Accounting Research
, vol.30
, Issue.SUPPL.
, pp. 131-160
-
-
Boynton, C.1
Dobbins, P.2
Plesko, G.3
-
8
-
-
0003323223
-
Analyst forecasting errors: Additional evidence
-
Brown, L. 1997. Analyst forecasting errors: Additional evidence. Financial Analysts' Journal 53 (6): 81-88.
-
(1997)
Financial Analysts' Journal
, vol.53
, Issue.6
, pp. 81-88
-
-
Brown, L.1
-
9
-
-
0035632845
-
A temporal analysis of earnings surprises: Profits and losses
-
_. 2001. A temporal analysis of earnings surprises: Profits and losses. Journal of Accounting Research 39 (2): 221-241.
-
(2001)
Journal of Accounting Research
, vol.39
, Issue.2
, pp. 221-241
-
-
-
10
-
-
0036017580
-
Do stock prices fully reflect the implications of special items for future earnings?
-
Burgstahler, D., J. Jiambalvo, and T. Shevlin. 2002. Do stock prices fully reflect the implications of special items for future earnings? Journal of Accounting Research 40: 585-612.
-
(2002)
Journal of Accounting Research
, vol.40
, pp. 585-612
-
-
Burgstahler, D.1
Jiambalvo, J.2
Shevlin, T.3
-
11
-
-
1542399108
-
Earnings management to avoid losses and earnings decreases: Are analysts fooled?
-
_, and M. Eames. 2003. Earnings management to avoid losses and earnings decreases: Are analysts fooled? Contemporary Accounting Research 20 (2): 253-294.
-
(2003)
Contemporary Accounting Research
, vol.20
, Issue.2
, pp. 253-294
-
-
Eames, M.1
-
12
-
-
0034340514
-
The 1993 tax rate increase and deferred tax adjustments: A test of functional fixation
-
Chen, K., and M. Schoderbek. 2000. The 1993 tax rate increase and deferred tax adjustments: A test of functional fixation. Journal of Accounting Research 38 (1): 23-44.
-
(2000)
Journal of Accounting Research
, vol.38
, Issue.1
, pp. 23-44
-
-
Chen, K.1
Schoderbek, M.2
-
13
-
-
84990379673
-
Analysts' interpretation of transitory earnings components: Evidence from forecast revisions after disclosure of the 1993 deferred tax adjustment
-
_, M. Danielson, and M. Schoderbek. 2003. Analysts' interpretation of transitory earnings components: Evidence from forecast revisions after disclosure of the 1993 deferred tax adjustment. Journal of Accounting, Auditing & Finance 18 (3): 333-353.
-
(2003)
Journal of Accounting, Auditing & Finance
, vol.18
, Issue.3
, pp. 333-353
-
-
Danielson, M.1
Schoderbek, M.2
-
14
-
-
0030097894
-
The use of financial accounting choice to support aggressive tax positions: Public and private firms
-
Cloyd, B., J. Pratt, and T. Stock. 1996. The use of financial accounting choice to support aggressive tax positions: Public and private firms. Journal of Accounting Research 34 (1): 23-44.
-
(1996)
Journal of Accounting Research
, vol.34
, Issue.1
, pp. 23-44
-
-
Cloyd, B.1
Pratt, J.2
Stock, T.3
-
15
-
-
0742269359
-
A note on analysts' earnings forecast errors distribution
-
Cohen, D., and T. Lys. 2003. A note on analysts' earnings forecast errors distribution. Journal of Accounting and Economics 36: 147-164.
-
(2003)
Journal of Accounting and Economics
, vol.36
, pp. 147-164
-
-
Cohen, D.1
Lys, T.2
-
16
-
-
0000321422
-
Earnings-based and accrual-based market anomalies: One effect or two?
-
Collins, D. W., and P. Hribar. 2000. Earnings-based and accrual-based market anomalies: One effect or two? Journal of Accounting and Economics 29 (1): 101-124.
-
(2000)
Journal of Accounting and Economics
, vol.29
, Issue.1
, pp. 101-124
-
-
Collins, D.W.1
Hribar, P.2
-
17
-
-
21144471842
-
Foreign tax credit limitations and preferred stock issuances
-
Collins, J., and D. Shackelford. 1992. Foreign tax credit limitations and preferred stock issuances. Journal of Accounting Research 30 (Supplement): 103-124.
-
(1992)
Journal of Accounting Research
, vol.30
, Issue.SUPPL.
, pp. 103-124
-
-
Collins, J.1
Shackelford, D.2
-
18
-
-
1842715692
-
Cross-jurisdictional income shifting and earnings valuation
-
_, D. Kemsley, and M. Lang. 1998. Cross-jurisdictional income shifting and earnings valuation. Journal of Accounting Research 36 (2): 209-229.
-
(1998)
Journal of Accounting Research
, vol.36
, Issue.2
, pp. 209-229
-
-
Kemsley, D.1
Lang, M.2
-
19
-
-
0037289089
-
Accrued earnings and growth: Implications for future profitability and market mispricing
-
Fairfield, P., S. Whisenant, and T. Yohn. 2003. Accrued earnings and growth: Implications for future profitability and market mispricing. The Accounting Review 78 (1): 353-371.
-
(2003)
The Accounting Review
, vol.78
, Issue.1
, pp. 353-371
-
-
Fairfield, P.1
Whisenant, S.2
Yohn, T.3
-
20
-
-
0002446830
-
The effect of the alternative minimum tax book income adjustment on accrual decisions
-
Gramlich, J. 1991. The effect of the alternative minimum tax book income adjustment on accrual decisions. The Journal of the American Taxation Association 13 (1): 36-56.
-
(1991)
The Journal of the American Taxation Association
, vol.13
, Issue.1
, pp. 36-56
-
-
Gramlich, J.1
-
21
-
-
12344283925
-
Analysts' treatment of nonrecurring items in street earnings
-
Gu, Z., and T. Chen. 2004. Analysts' treatment of nonrecurring items in street earnings. Journal of Accounting and Economics 38: 129-170.
-
(2004)
Journal of Accounting and Economics
, vol.38
, pp. 129-170
-
-
Gu, Z.1
Chen, T.2
-
22
-
-
21344482667
-
Earnings management in response to corporate tax rate changes: Evidence from the 1986 Tax Reform Act
-
Guenther, D. 1994. Earnings management in response to corporate tax rate changes: Evidence from the 1986 Tax Reform Act. The Accounting Review 69 (1): 230-243.
-
(1994)
The Accounting Review
, vol.69
, Issue.1
, pp. 230-243
-
-
Guenther, D.1
-
23
-
-
0031280893
-
Financial reporting, tax costs, and book-tax conformity
-
_, E. Maydew, and S. Nutter. 1997. Financial reporting, tax costs, and book-tax conformity, Journal of Accounting and Economics 23 (3): 225-248.
-
(1997)
Journal of Accounting and Economics
, vol.23
, Issue.3
, pp. 225-248
-
-
Maydew, E.1
Nutter, S.2
-
25
-
-
13844255442
-
Implications of survival and data trimming for tests of market efficiency
-
Kothari, S., J. Sabino, and T. Zach. 2005. Implications of survival and data trimming for tests of market efficiency. Journal of Accounting and Economics 39 (1): 129-161.
-
(2005)
Journal of Accounting and Economics
, vol.39
, Issue.1
, pp. 129-161
-
-
Kothari, S.1
Sabino, J.2
Zach, T.3
-
26
-
-
0346448689
-
Identifying tax-induced earnings management around the TRA86 as a function of prior tax-aggressive behavior
-
Lopez, T., P. Reiger and T. Lee. 1998. Identifying tax-induced earnings management around the TRA86 as a function of prior tax-aggressive behavior. The Journal of the American Taxation Association 20 (2): 37-56.
-
(1998)
The Journal of the American Taxation Association
, vol.20
, Issue.2
, pp. 37-56
-
-
Lopez, T.1
Reiger, P.2
Lee, T.3
-
27
-
-
0031285989
-
Tax-induced earnings management by firms with NOLs
-
Maydew, E. 1997. Tax-induced earnings management by firms with NOLs. Journal of Accounting Research 35 (1): 83-96.
-
(1997)
Journal of Accounting Research
, vol.35
, Issue.1
, pp. 83-96
-
-
Maydew, E.1
-
28
-
-
33846365735
-
Evidence on the possible underweighting of earnings-related information
-
Mendenhall, R. 1991. Evidence on the possible underweighting of earnings-related information. Journal of Accounting Research Spring 29 (1): 170-179.
-
(1991)
Journal of Accounting Research Spring
, vol.29
, Issue.1
, pp. 170-179
-
-
Mendenhall, R.1
-
29
-
-
0032265358
-
Book-tax differences and Internal Revenue Service audit adjustments
-
Mills, L. 1998. Book-tax differences and Internal Revenue Service audit adjustments. Journal of Accounting Research 36 (2): 343-356.
-
(1998)
Journal of Accounting Research
, vol.36
, Issue.2
, pp. 343-356
-
-
Mills, L.1
-
31
-
-
0012009188
-
Strategic tax and financial reporting decisions: Theory and evidence
-
_, and R. Sansing. 2000. Strategic tax and financial reporting decisions: Theory and evidence. Contemporary Accounting Research 17 (1): 85-106.
-
(2000)
Contemporary Accounting Research
, vol.17
, Issue.1
, pp. 85-106
-
-
Sansing, R.1
-
32
-
-
0010027377
-
The influence of tax and nontax costs on book-tax reporting differences: Public and private firms
-
_, and K. Newberry. 2001. The influence of tax and nontax costs on book-tax reporting differences: Public and private firms. The Journal of the American Taxation Association 23 (1): 1-19.
-
(2001)
The Journal of the American Taxation Association
, vol.23
, Issue.1
, pp. 1-19
-
-
Newberry, K.1
-
33
-
-
15544376853
-
How well do Compustat NOL data identify firms with U.S. tax return loss carryovers?
-
_, _, and G. Novack. 2003. How well do Compustat NOL data identify firms with U.S. tax return loss carryovers? The Journal of the American Taxation Association 25 (2): 1-17.
-
(2003)
The Journal of the American Taxation Association
, vol.25
, Issue.2
, pp. 1-17
-
-
Novack, G.1
-
34
-
-
0000975731
-
Using Value Line and I/B/E/S forecasts in accounting research
-
Philbrick, D., and W. Ricks. 1991. Using Value Line and I/B/E/S forecasts in accounting research. Journal of Accounting Research 29: 386-397.
-
(1991)
Journal of Accounting Research
, vol.29
, pp. 386-397
-
-
Philbrick, D.1
Ricks, W.2
-
35
-
-
0037288664
-
The effect of information complexity on analysts' use of that information
-
Plumlee, M. 2003. The effect of information complexity on analysts' use of that information. The Accounting Review 78 (1): 275-296.
-
(2003)
The Accounting Review
, vol.78
, Issue.1
, pp. 275-296
-
-
Plumlee, M.1
-
36
-
-
33645696058
-
Horizon-dependent underreaction in financial analysts' earnings forecasts
-
forthcoming
-
Raedy, J., P. Shane, and Y. Yang. Horizon-dependent underreaction in financial analysts' earnings forecasts. Contemporary Accounting Research (forthcoming).
-
Contemporary Accounting Research
-
-
Raedy, J.1
Shane, P.2
Yang, Y.3
-
38
-
-
0000545798
-
Earnings management and the performance of SEOs
-
Rangan, S. 1998. Earnings management and the performance of SEOs. Journal of Financial Economics 50 (1): 101-122.
-
(1998)
Journal of Financial Economics
, vol.50
, Issue.1
, pp. 101-122
-
-
Rangan, S.1
-
39
-
-
0347946549
-
Firms responses to anticipated reductions in tax rates: The Tax Reform Act of 1986
-
Scholes, M., G. Wilson, and M. Wolfson. 1992. Firms responses to anticipated reductions in tax rates: The Tax Reform Act of 1986. Journal of Accounting Research 30 (Supplement): 161-185.
-
(1992)
Journal of Accounting Research
, vol.30
, Issue.SUPPL.
, pp. 161-185
-
-
Scholes, M.1
Wilson, G.2
Wolfson, M.3
-
41
-
-
0035602851
-
Investor and (Value Line) analysts' underreaction to information about future earnings: The corrective role of non-earnings surprise information
-
Shane, P., and P. Brous. 2001. Investor and (Value Line) analysts' underreaction to information about future earnings: The corrective role of non-earnings surprise information. Journal of Accounting Research 39 (2): 387-404.
-
(2001)
Journal of Accounting Research
, vol.39
, Issue.2
, pp. 387-404
-
-
Shane, P.1
Brous, P.2
-
42
-
-
33644685276
-
The effect of a tax law change on analyst forecasts and earnings interpretations
-
Shaw, W. 1990. The effect of a tax law change on analyst forecasts and earnings interpretations. The Journal of Accounting and Public Policy 9 (3): 161-178.
-
(1990)
The Journal of Accounting and Public Policy
, vol.9
, Issue.3
, pp. 161-178
-
-
Shaw, W.1
-
43
-
-
0030305172
-
Do stock prices fully reflect information in accruals and cash flows about future earnings
-
Sloan, R. 1996. Do stock prices fully reflect information in accruals and cash flows about future earnings. The Accounting Review 71 (3): 289-316.
-
(1996)
The Accounting Review
, vol.71
, Issue.3
, pp. 289-316
-
-
Sloan, R.1
-
44
-
-
33644664332
-
An empirical investigation of factors influencing corporate tax-motivated income shifting
-
Stock, T. 2004. An empirical investigation of factors influencing corporate tax-motivated income shifting. Advances in Taxation 16: 147-177.
-
(2004)
Advances in Taxation
, vol.16
, pp. 147-177
-
-
Stock, T.1
-
45
-
-
0000545801
-
Earnings management and the underperformance of seasoned equity offerings
-
Teoh, S., I. Welch, and T. Wong. 1998a. Earnings management and the underperformance of seasoned equity offerings. Journal of Financial Economics 50 (1): 63-99.
-
(1998)
Journal of Financial Economics
, vol.50
, Issue.1
, pp. 63-99
-
-
Teoh, S.1
Welch, I.2
Wong, T.3
-
46
-
-
0000370948
-
Earnings management and the long-run market performance of initial public offerings
-
_, _, and _. 1998b. Earnings management and the long-run market performance of initial public offerings. Journal of Finance 53 (6): 1935-1974.
-
(1998)
Journal of Finance
, vol.53
, Issue.6
, pp. 1935-1974
-
-
-
47
-
-
0036287202
-
Why new issues and high-accrual firms underperform: The role of analysts' credulity
-
_, and T. Wong. 2002. Why new issues and high-accrual firms underperform: The role of analysts' credulity. The Review of Financial Studies 15 (3): 869-900.
-
(2002)
The Review of Financial Studies
, vol.15
, Issue.3
, pp. 869-900
-
-
Wong, T.1
-
48
-
-
0035639864
-
Are discretionary accruals mispriced? A reexamination
-
Xie, H. 2001. Are discretionary accruals mispriced? A reexamination. The Accounting Review 76 (2): 357-373.
-
(2001)
The Accounting Review
, vol.76
, Issue.2
, pp. 357-373
-
-
Xie, H.1
|