-
1
-
-
0039604680
-
Information asymmetry, R&D, and insider gains
-
Aboody, D. and Lev, B. 2000. “Information asymmetry, R&D, and insider gains”. Journal of Finance, 55: 2747–2766.
-
(2000)
Journal of Finance
, vol.55
, pp. 2747-2766
-
-
Aboody, D.1
Lev, B.2
-
3
-
-
0031184823
-
Disclosure level and the cost of equity capital
-
Botosan, C. 1997. “Disclosure level and the cost of equity capital”. The Accounting Review, 72: 323–349.
-
(1997)
The Accounting Review
, vol.72
, pp. 323-349
-
-
Botosan, C.1
-
4
-
-
78449266853
-
Economic context and the value relevance of accounting data
-
University of Washington., and,. In
-
Bowen, R. and Shores, D. 2000. “Economic context and the value relevance of accounting data”. In Working Paper University of Washington.
-
(2000)
Working Paper
-
-
Bowen, R.1
Shores, D.2
-
6
-
-
0036272219
-
Voluntary disclosure of balance sheet information in quarterly earnings announcements
-
Chen, S., DeFond, M. L. and Park, C. W. 2002. “Voluntary disclosure of balance sheet information in quarterly earnings announcements”. Journal of Accounting and Economics, 33: 229–251.
-
(2002)
Journal of Accounting and Economics
, vol.33
, pp. 229-251
-
-
Chen, S.1
DeFond, M.L.2
Park, C.W.3
-
7
-
-
84984204202
-
The voluntary inclusion of forecasts in the MD&A section of annual reports
-
Clarkson, P., Kao, J. and Richardson, G. 1994. “The voluntary inclusion of forecasts in the MD&A section of annual reports”. Contemporary Accounting Research, 11: 423–450.
-
(1994)
Contemporary Accounting Research
, vol.11
, pp. 423-450
-
-
Clarkson, P.1
Kao, J.2
Richardson, G.3
-
8
-
-
26044468387
-
Some biotech firms excel at state-of-art hype
-
CI,. In
-
Cohen, L. 1992. “Some biotech firms excel at state-of-art hype”. In Wall Street Journal (March 13) CI
-
(1992)
Wall Street Journal (March 13)
-
-
Cohen, L.1
-
9
-
-
0003792641
-
Protecting their intellectual assets: Appropriability conditions and why U.S. manufacturing firms patent (or not)
-
Carnegie Mellon University., and,. In
-
Cohen, W., Nelson, R. and Walsh, J. 2000. “Protecting their intellectual assets: Appropriability conditions and why U.S. manufacturing firms patent (or not)”. In Working Paper Carnegie Mellon University.
-
(2000)
Working Paper
-
-
Cohen, W.1
Nelson, R.2
Walsh, J.3
-
10
-
-
0031498152
-
Changes in the value relevance of earnings and book values over the last forty years
-
Collins, D., Maydew, E. and Weiss, I. 1997. “Changes in the value relevance of earnings and book values over the last forty years”. Journal of Accounting and Economics, 24: 39–67.
-
(1997)
Journal of Accounting and Economics
, vol.24
, pp. 39-67
-
-
Collins, D.1
Maydew, E.2
Weiss, I.3
-
12
-
-
0000272926
-
Disclosure of nonproprietary information
-
Dye, R. 1985. “Disclosure of nonproprietary information”. Journal of Accounting Research, 23: 123–145.
-
(1985)
Journal of Accounting Research
, vol.23
, pp. 123-145
-
-
Dye, R.1
-
13
-
-
29244458903
-
The usefulness of biotechnology firms' drug development status in the evaluation of research and development costs
-
Georgia Institute of Technology., and,. In
-
Ely, K., Simko, P. and Thomas, L. G. 2002. “The usefulness of biotechnology firms' drug development status in the evaluation of research and development costs”. In Working Paper Georgia Institute of Technology.
-
(2002)
Working Paper
-
-
Ely, K.1
Simko, P.2
Thomas, L.G.3
-
14
-
-
84977737676
-
The cross-section of expected stock returns
-
427465
-
Fama, E. and French, K. 1992. “The cross-section of expected stock returns”. Journal of Finance, 47 427465
-
(1992)
Journal of Finance
, vol.47
-
-
Fama, E.1
French, K.2
-
15
-
-
85147664671
-
-
Proposal for a new agenda project: Disclosure on information about intangible assets not recognized financial statements
-
FASB (Financial Accounting Standards Board). 2001a. “Proposal for a new agenda project: Disclosure on information about intangible assets not recognized in financial statements
-
(2001)
-
-
-
16
-
-
85147699321
-
-
Improving business reporting: Insights into enhancing voluntary disclosures Steering committee report, business reporting project
-
FASB (Financial Accounting Standards Board). 2001b. “Improving business reporting: Insights into enhancing voluntary disclosures”, Steering committee report, business reporting project
-
(2001)
-
-
-
17
-
-
0009286708
-
Shareholder litigation and corporate disclosures
-
Francis, J., Philbrick, D. and Schipper, K. 1994. “Shareholder litigation and corporate disclosures”. Journal of Accounting Research, 32: 137–164.
-
(1994)
Journal of Accounting Research
, vol.32
, pp. 137-164
-
-
Francis, J.1
Philbrick, D.2
Schipper, K.3
-
18
-
-
0000663244
-
Discretionary disclosure and external financing
-
Frankel, R., McNichols, M. and Wilson, G. P. 1995. “Discretionary disclosure and external financing”. The Accounting Review, 70: 135–150.
-
(1995)
The Accounting Review
, vol.70
, pp. 135-150
-
-
Frankel, R.1
McNichols, M.2
Wilson, G.P.3
-
19
-
-
0000465144
-
The informational role of warranties and the private disclosure about product quality
-
Grossman, S. 1981. “The informational role of warranties and the private disclosure about product quality”. Journal of Law and Economics, 24: 461–483.
-
(1981)
Journal of Law and Economics
, vol.24
, pp. 461-483
-
-
Grossman, S.1
-
20
-
-
31444447463
-
On the relevance and reliability of R&D
-
New York University., and,. In
-
Gu, F. and Lev, B. 2002. “On the relevance and reliability of R&D”. In Working Paper New York University.
-
(2002)
Working Paper
-
-
Gu, F.1
Lev, B.2
-
21
-
-
0032020102
-
The association between competition and manager's business segment reporting choices
-
Harris, M. 1998. “The association between competition and manager's business segment reporting choices”. Journal of Accounting Research, 36: 111–128.
-
(1998)
Journal of Accounting Research
, vol.36
, pp. 111-128
-
-
Harris, M.1
-
22
-
-
58149210589
-
The information content of losses
-
Hayn, C. 1995. “The information content of losses”. Journal of Accounting and Economics, 20: 125–153.
-
(1995)
Journal of Accounting and Economics
, vol.20
, pp. 125-153
-
-
Hayn, C.1
-
23
-
-
0000388461
-
Stock performance and intermediation changes surrounding sustained increases in disclosure
-
Healy, P., Hutton, A. and Palepu, K. 1999. “Stock performance and intermediation changes surrounding sustained increases in disclosure”. Contemporary Accounting Research, 16 (3): 485–520.
-
(1999)
Contemporary Accounting Research
, vol.16
, Issue.3
, pp. 485-520
-
-
Healy, P.1
Hutton, A.2
Palepu, K.3
-
24
-
-
15844428939
-
-
London
-
International Accounting Standards Committee (IASC). 1998. “Intangible assets”, International Accounting Standards No. 38 London
-
(1998)
Intangible assets
-
-
-
25
-
-
0010778426
-
The determinants of 10b-5 litigation risk
-
Stanford University., and,. In
-
Jones, C. and Weingram, S. 1996. “The determinants of 10b-5 litigation risk”. In Working Paper Stanford University.
-
(1996)
Working Paper
-
-
Jones, C.1
Weingram, S.2
-
26
-
-
0001427287
-
Expectations adjustment via timely management forecasts: Review, synthesis and suggestions for future research
-
King, R., Pownall, G. and Waymire, G. 1990. “Expectations adjustment via timely management forecasts: Review, synthesis and suggestions for future research”. Journal of Accounting Literature, 9: 113–144.
-
(1990)
Journal of Accounting Literature
, vol.9
, pp. 113-144
-
-
King, R.1
Pownall, G.2
Waymire, G.3
-
27
-
-
0038356110
-
Capitalization versus expensing: Evidence on the uncertainty of future earnings from capital expenditures versus R&D outlays
-
Kothari, S. P., Laguerre, T. and Leone, A. 2002. “Capitalization versus expensing: Evidence on the uncertainty of future earnings from capital expenditures versus R&D outlays”. Review of Accounting Studies, 7 (4): 355–382.
-
(2002)
Review of Accounting Studies
, vol.7
, Issue.4
, pp. 355-382
-
-
Kothari, S.P.1
Laguerre, T.2
Leone, A.3
-
28
-
-
0001372119
-
Time-varying stock price response to earnings induced by uncertainty about the time-series process of earnings
-
Lang, M. 1991. “Time-varying stock price response to earnings induced by uncertainty about the time-series process of earnings”. Journal of Accounting Research, 29: 229–257.
-
(1991)
Journal of Accounting Research
, vol.29
, pp. 229-257
-
-
Lang, M.1
-
29
-
-
21344483941
-
Cross-sectional determinants of analyst ratings of corporate disclosure
-
Lang, M. and Lundholm, R. 1993. “Cross-sectional determinants of analyst ratings of corporate disclosure”. Journal of Accounting Research, 31: 246–271.
-
(1993)
Journal of Accounting Research
, vol.31
, pp. 246-271
-
-
Lang, M.1
Lundholm, R.2
-
31
-
-
0033235091
-
The boundaries of financial reporting and how to extend them
-
37, and
-
Lev, B. and Zarowin, P. 1999. “The boundaries of financial reporting and how to extend them”. Journal of Accounting Research (Supplement),: 353–385. 37
-
(1999)
Journal of Accounting Research (Supplement)
, pp. 353-385
-
-
Lev, B.1
Zarowin, P.2
-
32
-
-
0000075294
-
Appropriating the returns from industrial R&D
-
Levin, R., Klevorick, A., Nelson, R. and Winter, S. 1987. “Appropriating the returns from industrial R&D”. Brookings Papers on Economic Activity,: 783–820.
-
(1987)
Brookings Papers on Economic Activity
, pp. 783-820
-
-
Levin, R.1
Klevorick, A.2
Nelson, R.3
Winter, S.4
-
33
-
-
0036628375
-
Bringing the future forward: The effect of disclosure on the returns- earnings relation
-
Lundholm, R. and Myers, L. 2002. “Bringing the future forward: The effect of disclosure on the returns- earnings relation”. Journal of Accounting Research, 40: 809–839.
-
(2002)
Journal of Accounting Research
, vol.40
, pp. 809-839
-
-
Lundholm, R.1
Myers, L.2
-
36
-
-
0032359234
-
Corporate disclosure quality and the cost of debt
-
Sengupta, P. 1998. “Corporate disclosure quality and the cost of debt”. The Accounting Review, 73: 459–174.
-
(1998)
The Accounting Review
, vol.73
, pp. 459-174
-
-
Sengupta, P.1
-
37
-
-
2442504362
-
Measuring R&D success: A study of new drug approvals in the pharmaceutical industry
-
Ball State University.,. In
-
Shortridge, R. 2000. “Measuring R&D success: A study of new drug approvals in the pharmaceutical industry”. In Working Paper Ball State University.
-
(2000)
Working Paper
-
-
Shortridge, R.1
-
38
-
-
21344476154
-
Why firms voluntarily disclose bad news?
-
Skinner, D. 1994. “Why firms voluntarily disclose bad news?”. Journal of Accounting Research, 32: 38–60.
-
(1994)
Journal of Accounting Research
, vol.32
, pp. 38-60
-
-
Skinner, D.1
-
39
-
-
54649083422
-
Bridging the information gap: Quarterly conference calls as a medium for voluntary disclosure
-
Tasker, S. 1998. “Bridging the information gap: Quarterly conference calls as a medium for voluntary disclosure”. Review of Accounting Studies, 3: 137–167.
-
(1998)
Review of Accounting Studies
, vol.3
, pp. 137-167
-
-
Tasker, S.1
-
41
-
-
0000196417
-
The time series of annual accounting earnings
-
Watts, R. and Leftwich, R. 1977. “The time series of annual accounting earnings”. Journal of Accounting Research, 15: 253–271.
-
(1977)
Journal of Accounting Research
, vol.15
, pp. 253-271
-
-
Watts, R.1
Leftwich, R.2
|