-
1
-
-
0001725911
-
Revaluations of fixed assets and future firm performance: Evidence from the U.K
-
Aboody, D., M. E. Barth, and R. Kasznik. 1999. Revaluations of fixed assets and future firm performance: Evidence from the U.K. Journal of Accounting and Economics 26: 149-178.
-
(1999)
Journal of Accounting and Economics
, vol.26
, pp. 149-178
-
-
Aboody, D.1
Barth, M.E.2
Kasznik, R.3
-
2
-
-
0347236605
-
-
Accounting Standards Board (ASB)., London, U.K.: ASB
-
Accounting Standards Board (ASB). 1992. FRS 3 Reporting Financial Performance. London, U.K.: ASB
-
(1992)
FRS 3 Reporting Financial Performance
-
-
-
3
-
-
0000061346
-
Stock market valuation of gains and losses on commercial banks' investment securities: An empirical analysis
-
Ahmed, A. S., and C. Takeda. 1995. Stock market valuation of gains and losses on commercial banks' investment securities: An empirical analysis. Journal of Accounting and Economics 20 (2): 207-225.
-
(1995)
Journal of Accounting and Economics
, vol.20
, Issue.2
, pp. 207-225
-
-
Ahmed, A.S.1
Takeda, C.2
-
4
-
-
0011535460
-
-
American Institute of Certified Public Accountants (AICPA)., (Comprehensive Report of the Special Committee on Financial Reporting), New York, NY: AICPA
-
American Institute of Certified Public Accountants (AICPA). 1995. Improving Business Reporting-A Customer Focus (Comprehensive Report of the Special Committee on Financial Reporting). New York, NY: AICPA.
-
(1995)
Improving Business Reporting-A Customer Focus
-
-
-
5
-
-
0003391649
-
-
Association for Investment Management and Research (AIMR)., Charlottesville, VA: AIMR
-
Association for Investment Management and Research (AIMR). 1993. Financial Reporting in the 1990s and Beyond. Charlottesville, VA: AIMR.
-
(1993)
Financial Reporting In the 1990s and Beyond
-
-
-
6
-
-
0003179403
-
Fair value accounting: Evidence from investment securities and the market valuation of banks
-
Barth, M. E. 1994. Fair value accounting: Evidence from investment securities and the market valuation of banks. The Accounting Review 69 (1): 1-25.
-
(1994)
The Accounting Review
, vol.69
, Issue.1
, pp. 1-25
-
-
Barth, M.E.1
-
7
-
-
0001620768
-
Accruals, cash flows and equity values
-
Barth, M. E., W. H. Beaver, J. R. M. Hand, and W. R. Landsman. 1999. Accruals, cash flows and equity values. Review of Accounting Studies 4 (3-4): 205-229.
-
(1999)
Review of Accounting Studies
, vol.4
, Issue.3-4
, pp. 205-229
-
-
Barth, M.E.1
Beaver, W.H.2
Hand, J.R.M.3
Landsman, W.R.4
-
9
-
-
54549127954
-
The characteristics and valuation of loss reserves of property casualty insurers
-
Beaver, W. H., R. Lambert, D. Morse, and M. F. McNichols. 1998. The characteristics and valuation of loss reserves of property casualty insurers. Review of Accounting Studies 3 (1-2): 73-95.
-
(1998)
Review of Accounting Studies
, vol.3
, Issue.1-2
, pp. 73-95
-
-
Beaver, W.H.1
Lambert, R.2
Morse, D.3
McNichols, M.F.4
-
10
-
-
0001658321
-
Do stock prices of property casualty insurers fully reflect information about earnings, accruals, cash flows, and development?
-
Beaver, W. H., R. Lambert, D. Morse, and M. F. McNichols. 2001. Do stock prices of property casualty insurers fully reflect information about earnings, accruals, cash flows, and development? Review of Accounting Studies 6 (2-3): 197-220.
-
(2001)
Review of Accounting Studies
, vol.6
, Issue.2-3
, pp. 197-220
-
-
Beaver, W.H.1
Lambert, R.2
Morse, D.3
McNichols, M.F.4
-
11
-
-
0001780850
-
The magic in earnings: Economic earnings versus accounting earnings
-
(Nov-Dec)
-
Black, F. 1980. The magic in earnings: Economic earnings versus accounting earnings. Financial Analysts Journal (Nov-Dec): 19-24.
-
(1980)
Financial Analysts Journal
, pp. 19-24
-
-
Black, F.1
-
12
-
-
85081073220
-
-
Journal of Business, Finance, and Accounting
-
Cahan, J., S. M. Courtenay, P. L. Gronewoller, and D. Upton. 2000. Value-relevance of comprehensive income disclosures. Journal of Business, Finance, and Accounting: 1273-1301.
-
(2000)
Value-relevance of Comprehensive Income Disclosures
, pp. 1273-1301
-
-
Cahan, J.1
Courtenay, S.M.2
Gronewoller, P.L.3
Upton, D.4
-
14
-
-
0003202114
-
Is comprehensive income superior to net income as a measure of firm performance?
-
Dhaliwal, D., K. R. Subramanyam, and R. Trezevant. 1999. Is comprehensive income superior to net income as a measure of firm performance? Journal of Accounting and Economics 26 (1-3): 43-67.
-
(1999)
Journal of Accounting and Economics
, vol.26
, Issue.1-3
, pp. 43-67
-
-
Dhaliwal, D.1
Subramanyam, K.R.2
Trezevant, R.3
-
15
-
-
45149145986
-
Cross-sectional variation in the stock market response to accounting earnings announcements
-
Easton, P. D., and M. E. Zmijewski. 1989. Cross-sectional variation in the stock market response to accounting earnings announcements. Journal of Accounting and Economics 11: 117-41.
-
(1989)
Journal of Accounting and Economics
, vol.11
, pp. 117-41
-
-
Easton, P.D.1
Zmijewski, M.E.2
-
17
-
-
0000634023
-
Repeated accounting write-offs and the information content of earnings
-
Elliott, J. A., and J. D. Hanna. 1996. Repeated accounting write-offs and the information content of earnings. Journal of Accounting Research 34 (Supplement): 135-155.
-
(1996)
Journal of Accounting Research
, vol.34
, Issue.SUPPL.
, pp. 135-155
-
-
Elliott, J.A.1
Hanna, J.D.2
-
18
-
-
0030305179
-
Accounting classification and the predictive content of earnings
-
Fairfield, P., R. Sweeney, and T. Yohn. 1996. Accounting classification and the predictive content of earnings. The Accounting Review 71 (3): 337-355.
-
(1996)
The Accounting Review
, vol.71
, Issue.3
, pp. 337-355
-
-
Fairfield, P.1
Sweeney, R.2
Yohn, T.3
-
19
-
-
84984207803
-
Valuation and clean surplus accounting for operating and financial activities
-
Feltham, G. A., and J. A. Ohlson. 1995. Valuation and clean surplus accounting for operating and financial activities. Contemporary Accounting Research 11 (2): 689-731.
-
(1995)
Contemporary Accounting Research
, vol.11
, Issue.2
, pp. 689-731
-
-
Feltham, G.A.1
Ohlson, J.A.2
-
20
-
-
84943565270
-
-
Financial Accounting Standards Board (FASB)., Discussion Memorandum No. 16. Norwalk, CT: FASB
-
Financial Accounting Standards Board (FASB). 1979. Reporting Earnings. Discussion Memorandum No. 16. Norwalk, CT: FASB.
-
(1979)
Reporting Earnings
-
-
-
22
-
-
0003794653
-
-
Financial Accounting Standards Board (FASB), Concepts Statement No. 6. Norwalk, CT: FASB
-
Financial Accounting Standards Board (FASB) 1985. Elements of Financial Statements. Concepts Statement No. 6. Norwalk, CT: FASB.
-
(1985)
Elements of Financial Statements
-
-
-
23
-
-
0012295195
-
-
Financial Accounting Standards Board (FASB), FAS No. 130. Norwalk, CT: FASB
-
Financial Accounting Standards Board (FASB) 1997. Reporting Comprehensive Income. FAS No. 130. Norwalk, CT: FASB.
-
(1997)
Reporting Comprehensive Income
-
-
-
24
-
-
3843085542
-
Causes and effects of discretionary asset write-offs
-
Francis, J., J. D. Hanna, and L. Vincent. 1996. Causes and effects of discretionary asset write-offs. Journal of Accounting Research 34 (Supplement): 117-134.
-
(1996)
Journal of Accounting Research
, vol.34
, Issue.SUPPL.
, pp. 117-134
-
-
Francis, J.1
Hanna, J.D.2
Vincent, L.3
-
25
-
-
0003874095
-
-
Oxford, U.K.: Clarendon Press
-
Hicks, J. 1946. Value and Capital. Oxford, U.K.: Clarendon Press.
-
(1946)
Value and Capital
-
-
Hicks, J.1
-
26
-
-
20144368270
-
Comprehensive income reporting and analysts' valuation judgments
-
Hirst, D. E., and P. E. Hopkins. 1998. Comprehensive income reporting and analysts' valuation judgments. Journal of Accounting Research 36 (Supplement): 47-75.
-
(1998)
Journal of Accounting Research
, vol.36
, Issue.SUPPL.
, pp. 47-75
-
-
Hirst, D.E.1
Hopkins, P.E.2
-
29
-
-
0000055398
-
Earnings innovations, earnings persistence, and stock returns
-
Kormendi, R., and R. Lipe. 1987. Earnings innovations, earnings persistence, and stock returns. Journal of Business 60 (3): 323-345.
-
(1987)
Journal of Business
, vol.60
, Issue.3
, pp. 323-345
-
-
Kormendi, R.1
Lipe, R.2
-
30
-
-
0003159891
-
The information contained in the components of earnings
-
Lipe, R. 1986. The information contained in the components of earnings. Journal of Accounting Research 24: 37-69.
-
(1986)
Journal of Accounting Research
, vol.24
, pp. 37-69
-
-
Lipe, R.1
-
32
-
-
0242427762
-
The value relevance of the foreign translation adjustment
-
Louis, H. 2003. The value relevance of the foreign translation adjustment. The Accounting Review 78 (4): 1027-1048.
-
(2003)
The Accounting Review
, vol.78
, Issue.4
, pp. 1027-1048
-
-
Louis, H.1
-
33
-
-
0034336777
-
Effects of comprehensive income characteristics on nonprofessional investors judgments: The role of financial statement presentation format
-
(April)
-
Maines, L. A., and L. S. McDaniel. 2000. Effects of comprehensive income characteristics on nonprofessional investors judgments: The role of financial statement presentation format. The Accounting Review 75 (April): 179-207.
-
(2000)
The Accounting Review
, vol.75
, pp. 179-207
-
-
Maines, L.A.1
McDaniel, L.S.2
-
34
-
-
0001699517
-
Dividend policy, growth, and the valuation of shares
-
Miller, M., and F. Modigliani. 1961. Dividend policy, growth, and the valuation of shares. Journal of Business 34 (4): 411-433.
-
(1961)
Journal of Business
, vol.34
, Issue.4
, pp. 411-433
-
-
Miller, M.1
Modigliani, F.2
-
35
-
-
0012844466
-
The value-relevance of U.K. dirty surplus accounting flows
-
OíHanlon, J. A., and P. F. Pope. 1999. The value-relevance of U.K. dirty surplus accounting flows. British Accounting Review 31 (4): 459-482.
-
(1999)
British Accounting Review
, vol.31
, Issue.4
, pp. 459-482
-
-
Oíhanlon, J.A.1
Pope, P.F.2
-
36
-
-
84984180909
-
Earnings, book value and dividends in equity valuation
-
Ohlson, J. A. 1995. Earnings, book value and dividends in equity valuation. Contemporary Accounting Research 11 (2): 661-687.
-
(1995)
Contemporary Accounting Research
, vol.11
, Issue.2
, pp. 661-687
-
-
Ohlson, J.A.1
-
37
-
-
0000442733
-
On transitory earnings
-
Ohlson, J. A. 1999. On transitory earnings. Review of Accounting Studies 4 (3-4): 145-162.
-
(1999)
Review of Accounting Studies
, vol.4
, Issue.3-4
, pp. 145-162
-
-
Ohlson, J.A.1
-
41
-
-
0030305172
-
Do stock prices fully reflect information in accruals and cash flows about future earnings?
-
Sloan, R. G. 1996. Do stock prices fully reflect information in accruals and cash flows about future earnings? The Accounting Review: 289-315.
-
(1996)
The Accounting Review
, pp. 289-315
-
-
Sloan, R.G.1
-
42
-
-
58149503317
-
-
Standard & Poors(S&P), Available at
-
Standard & Poors(S&P).2002. Measures of Corporate Earnings. Available at: http://www.standardandpoors.com.
-
(2002)
Measures of Corporate Earnings
-
-
-
43
-
-
21144476315
-
The explanatory power of earnings for stock returns
-
(April)
-
Strong, N., and M. Walker. 1993. The explanatory power of earnings for stock returns. The Accounting Review (April): 385-399.
-
(1993)
The Accounting Review
, pp. 385-399
-
-
Strong, N.1
Walker, M.2
-
44
-
-
3843149826
-
The information content of earnings, revenues and expenses
-
Swaminathan, S., and J. Weintrop. 1991. The information content of earnings, revenues and expenses. Journal of Accounting Research 29 (2): 418-427.
-
(1991)
Journal of Accounting Research
, vol.29
, Issue.2
, pp. 418-427
-
-
Swaminathan, S.1
Weintrop, J.2
-
46
-
-
51149084816
-
-
United Kingdom Society of Investment Professionals (UKSIP)., London, U.K.: UKSIP
-
United Kingdom Society of Investment Professionals (UKSIP). 1993. The Definition of Headline Earnings. London, U.K.: UKSIP.
-
(1993)
The Definition of Headline Earnings
-
-
-
47
-
-
21344470189
-
Response to the special report of the G4+1: Reporting financial performance: A proposed approach
-
Wahlen, J. M. 2000. Response to the special report of the G4+1: Reporting financial performance: A proposed approach. Accounting Horizons 14 (3): 365-379.
-
(2000)
Accounting Horizons
, vol.14
, Issue.3
, pp. 365-379
-
-
Wahlen, J.M.1
|