-
1
-
-
33846372271
-
Sell-side analysts' reports and the current external reporting model'
-
Abdolmohammadi, M., Simnett, R., Thibodeau, J. and Wright, A. (2006). 'Sell-side analysts' reports and the current external reporting model'. Accounting Horizons, 20(4): 375-389.
-
(2006)
Accounting Horizons
, vol.20
, Issue.4
, pp. 375-389
-
-
Abdolmohammadi, M.1
Simnett, R.2
Thibodeau, J.3
Wright, A.4
-
2
-
-
66049131570
-
Payout policy
-
Constantinides, G, Milton, H, and Rene S, eds, North Holland, Amsterdam
-
Allen, F. and Michaely, R. (2003). 'Payout policy' in Constantinides, G., Milton, H., and Rene S. (eds), Handbook of Economics. North Holland, Amsterdam: 337-430.
-
(2003)
Handbook of Economics
, pp. 337-430
-
-
Allen, F.1
Michaely, R.2
-
3
-
-
0030213196
-
Value relevance of non-financial information: The wireless communications industry
-
Amir, E. and Lev, B. (1996). 'Value relevance of non-financial information: the wireless communications industry'. Journal of Accounting and Economics, 22(1-3): 3-30.
-
(1996)
Journal of Accounting and Economics
, vol.22
, Issue.1-3
, pp. 3-30
-
-
Amir, E.1
Lev, B.2
-
4
-
-
43649086970
-
Value relevance of voluntary disclosure in the annual report
-
BanghøJ, J. and Plenborg, T. (2008). 'Value relevance of voluntary disclosure in the annual report', Accounting and Finance, 48: 159-180.
-
(2008)
Accounting and Finance
, vol.48
, pp. 159-180
-
-
BanghøJ, J.1
Plenborg, T.2
-
5
-
-
34250323664
-
Dividends and polities
-
Working paper no. 24/2004, The European Corporate Governance Institute
-
Bank, S.A., Cheffins, B.R. and Goergen, M. (2006). 'Dividends and polities', Working paper no. 24/2004, ECGI Working Paper Series in Law, The European Corporate Governance Institute.
-
(2006)
ECGI Working Paper Series in Law
-
-
Bank, S.A.1
Cheffins, B.R.2
Goergen, M.3
-
6
-
-
0011296488
-
Do changes in dividends signal the future or the past?
-
Benartzi, S., Michaely, R. and Thaler, R. (1997). 'Do changes in dividends signal the future or the past?'. Journal of Finance, 52(3): 1007-1034.
-
(1997)
Journal of Finance
, vol.52
, Issue.3
, pp. 1007-1034
-
-
Benartzi, S.1
Michaely, R.2
Thaler, R.3
-
7
-
-
0001837476
-
Use of R2 in accounting research: Measuring changes in value relevance over the last four decades
-
Brown, S., Lo, K. and Lys, T. (1999). 'Use of R2 in accounting research: measuring changes in value relevance over the last four decades'. Journal of Accounting and Economics, 28(2): 83-115.
-
(1999)
Journal of Accounting and Economics
, vol.28
, Issue.2
, pp. 83-115
-
-
Brown, S.1
Lo, K.2
Lys, T.3
-
8
-
-
0010690266
-
An analysis of intertemporal and cross sectional determinants of earnings response coefficients
-
Collins, D.W. and Kothari, S.P. (1989). 'An analysis of intertemporal and cross sectional determinants of earnings response coefficients'. Journal of Accounting and Economics, 11 (2-3): 143-181.
-
(1989)
Journal of Accounting and Economics
, vol.11
, Issue.2-3
, pp. 143-181
-
-
Collins, D.W.1
Kothari, S.P.2
-
9
-
-
0001298191
-
Lack of timeliness and noise as explanations for the low contemporaneous return-earnings association
-
Collins, D.W., Kothari, S.P, Shanken, J. and Sloan, R.G. (1994). 'Lack of timeliness and noise as explanations for the low contemporaneous return-earnings association'. Journal of Accounting and Economics, 18(3): 289-324.
-
(1994)
Journal of Accounting and Economics
, vol.18
, Issue.3
, pp. 289-324
-
-
Collins, D.W.1
Kothari, S.P.2
Shanken, J.3
Sloan, R.G.4
-
10
-
-
48349116716
-
Why do firms pay dividends? International evidence on the determinants of dividend policy
-
Denis, D. and Osobov, I. (2008). 'Why do firms pay dividends? International evidence on the determinants of dividend policy'. Journal of Financial Economics, 89: 62-82.
-
(2008)
Journal of Financial Economics
, vol.89
, pp. 62-82
-
-
Denis, D.1
Osobov, I.2
-
12
-
-
84975964822
-
Empirical evidence on dividends as a signal of firm value
-
Eades, K. M. (1982). 'Empirical evidence on dividends as a signal of firm value'. Journal of Financial and Quantitative Analysis, 17(4): 471-500.
-
(1982)
Journal of Financial and Quantitative Analysis
, vol.17
, Issue.4
, pp. 471-500
-
-
Eades, K.M.1
-
14
-
-
23244450052
-
The impact of SFAS No. 131 business segment data on the market's ability to anticipate future earnings'
-
Ettredge, M.L., Kwon, S.Y., Smith, D.B. and Zarowin, P.A. (2005). 'The impact of SFAS No. 131 business segment data on the market's ability to anticipate future earnings'. Accounting Review, 80(3): 773-804.
-
(2005)
Accounting Review
, vol.80
, Issue.3
, pp. 773-804
-
-
Ettredge, M.L.1
Kwon, S.Y.2
Smith, D.B.3
Zarowin, P.A.4
-
15
-
-
0033235098
-
Have financial statements lost their relevance?
-
Francis, J. and Schipper, K. (1999). 'Have financial statements lost their relevance?'. Journal of Accounting Research, 37(2): 319-352.
-
(1999)
Journal of Accounting Research
, vol.37
, Issue.2
, pp. 319-352
-
-
Francis, J.1
Schipper, K.2
-
16
-
-
85036847662
-
-
Working paper, University of Cadiz
-
Garcia-Borbolla, A., Larran-Jorge,M. and Rees, W. (2004). 'The value relevance of earnings and dividends in Europe', Working paper, University of Cadiz.
-
(2004)
The value relevance of earnings and dividends in Europe
-
-
Garcia-Borbolla, A.1
Larran-Jorge, M.2
Rees, W.3
-
17
-
-
34547589221
-
Intangible assets and firms' disclosures: An empirical investigation'
-
Gelb, D.S. (2002). 'Intangible assets and firms' disclosures: an empirical investigation'. Journal of Business Finance and Accounting, 29(3 & 4): 457-476.
-
(2002)
Journal of Business Finance and Accounting
, vol.29
, Issue.3 4
, pp. 457-476
-
-
Gelb, D.S.1
-
18
-
-
0347347167
-
Corporate disclosure policy and the informativeness of stock prices
-
Gelb, D.S. and Zarowin, P (2002). 'Corporate disclosure policy and the informativeness of stock prices'. Review of Accounting Studies, 1: 33-52.
-
(2002)
Review of Accounting Studies
, vol.1
, pp. 33-52
-
-
Gelb, D.S.1
Zarowin, P.2
-
19
-
-
17544364418
-
Dividend changes do not signal changes in future profitability
-
Grullon, G., Michaely, R., Benartizi., S. and Thaler, R. (2003). 'Dividend changes do not signal changes in future profitability'. Journal of Business, 78(5): 1659-1682.
-
(2003)
Journal of Business
, vol.78
, Issue.5
, pp. 1659-1682
-
-
Grullon, G.1
Michaely, R.2
Benartizi, S.3
Thaler, R.4
-
20
-
-
0141977276
-
Are dividend changes a sign of firm maturity?
-
Grullon, G., Michaely, R. and Swaminathan, B. (2002). 'Are dividend changes a sign of firm maturity?'. Journal of Business, 75(3): 387-424.
-
(2002)
Journal of Business
, vol.75
, Issue.3
, pp. 387-424
-
-
Grullon, G.1
Michaely, R.2
Swaminathan, B.3
-
22
-
-
13644274597
-
Undertaking large-scale disclosure studies when AIMRFAF ratings are not available: The case of prices leading earnings
-
Hussainey, K., Schleicher, T. and Walker, M. (2003). 'Undertaking large-scale disclosure studies when AIMRFAF ratings are not available: the case of prices leading earnings'. Accounting and Business Research, 33(4): 275-294.
-
(2003)
Accounting and Business Research
, vol.33
, Issue.4
, pp. 275-294
-
-
Hussainey, K.1
Schleicher, T.2
Walker, M.3
-
23
-
-
15444362547
-
External finance, firm growth and the benefits of information disclosure: Evidence from Finland
-
Hyyitinen, A. and Pajarinen, M. (2005). 'External finance, firm growth and the benefits of information disclosure: evidence from Finland'. European Journal of Law and Economics, 19: 69-93.
-
(2005)
European Journal of Law and Economics
, vol.19
, pp. 69-93
-
-
Hyyitinen, A.1
Pajarinen, M.2
-
24
-
-
0001066475
-
Agency costs of free cash flow, corporate finance and takeovers
-
Jensen, M. (1986). 'Agency costs of free cash flow, corporate finance and takeovers'. American Economic Review, 76: 323-329.
-
(1986)
American Economic Review
, vol.76
, pp. 323-329
-
-
Jensen, M.1
-
26
-
-
0038356110
-
Capitalization versus expensing: Evidence on the uncertainty of future earnings from capital expenditure versus R&D outlays
-
Kothari, S.P., Laguerre, T.E and Leone, A.J. (2002). 'Capitalization versus expensing: evidence on the uncertainty of future earnings from capital expenditure versus R&D outlays'. Review of Accounting Studies, 1: 355-382.
-
(2002)
Review of Accounting Studies
, vol.1
, pp. 355-382
-
-
Kothari, S.P.1
Laguerre, T.E.2
Leone, A.J.3
-
27
-
-
33646383019
-
Financial analysts' forecasts accuracy and dispersion: High-tech versus low-tech stocks'
-
Kwon, S. (2002). 'Financial analysts' forecasts accuracy and dispersion: high-tech versus low-tech stocks'. Review of Quantitative Finance and Accounting, 19(1): 65-91.
-
(2002)
Review of Quantitative Finance and Accounting
, vol.19
, Issue.1
, pp. 65-91
-
-
Kwon, S.1
-
28
-
-
62449342967
-
Have the big accounting firms lost their audit quality advantage: Evidence from the returns-earnings relation
-
Lee, B. B., Cox, S. and Roden, D. (2007). 'Have the big accounting firms lost their audit quality advantage: evidence from the returns-earnings relation'. Journal of Forensic Accounting, VIII: 271-286.
-
(2007)
Journal of Forensic Accounting
, vol.8
, pp. 271-286
-
-
Lee, B.B.1
Cox, S.2
Roden, D.3
-
30
-
-
0000023612
-
On the usefulness of earnings: Lessons and directions from two decades of empirical research
-
Lev, B. (1989). 'On the usefulness of earnings: lessons and directions from two decades of empirical research'. Journal of Accounting Research, 27(Supplement): 153-192.
-
(1989)
Journal of Accounting Research
, vol.27
, Issue.SUPPL.EMENT
, pp. 153-192
-
-
Lev, B.1
-
32
-
-
0030079993
-
The capitalization, amortization and value-relevance of R&D
-
Lev, B. and Sougiannis, T. (1996). 'The capitalization, amortization and value-relevance of R&D'. Journal of Accounting and Economics, 21(1): 107-138.
-
(1996)
Journal of Accounting and Economics
, vol.21
, Issue.1
, pp. 107-138
-
-
Lev, B.1
Sougiannis, T.2
-
33
-
-
0033235091
-
The boundaries of financial reporting and how to extend them
-
Lev, B. and Zarowin, P. (1999). 'The boundaries of financial reporting and how to extend them'. Journal of Accounting Research, 37(2): 353-385.
-
(1999)
Journal of Accounting Research
, vol.37
, Issue.2
, pp. 353-385
-
-
Lev, B.1
Zarowin, P.2
-
34
-
-
0036628375
-
Bringing the future forward: The effect of disclosure on the returns-earnings relation
-
Lundholm, R.J. and Myers, L.A. (2002). 'Bringing the future forward: the effect of disclosure on the returns-earnings relation'. Journal of Accounting Research, 40(3): 809-839.
-
(2002)
Journal of Accounting Research
, vol.40
, Issue.3
, pp. 809-839
-
-
Lundholm, R.J.1
Myers, L.A.2
-
35
-
-
0040095463
-
Taxes, dividend yields and returns in the UK equity market
-
Morgan, G. and Thomas, S. (1998). 'Taxes, dividend yields and returns in the UK equity market'. Journal of Banking & Finance, 22: 405-423.
-
(1998)
Journal of Banking & Finance
, vol.22
, pp. 405-423
-
-
Morgan, G.1
Thomas, S.2
-
36
-
-
62449178120
-
-
Working paper, Kent State University
-
Nam, J., Thornton Jr, J.H., Viswanath, P. and Wang, J. (2008). 'Information revelation through dividend initiations', Working paper, Kent State University.
-
(2008)
Information revelation through dividend initiations
-
-
Nam, J.1
Thornton Jr, J.H.2
Viswanath, P.3
Wang, J.4
-
38
-
-
40949090250
-
Tax-efficient irregular payout methods: The case of B share schemes and capital repayments via a court-approved scheme of arrangement
-
Oswald, D. and Young, S. (2008). 'Tax-efficient irregular payout methods: the case of B share schemes and capital repayments via a court-approved scheme of arrangement'. Accounting and Business Research, 38(1): 49-70.
-
(2008)
Accounting and Business Research
, vol.38
, Issue.1
, pp. 49-70
-
-
Oswald, D.1
Young, S.2
-
39
-
-
37549030519
-
Capitalization of R&D and the informativeness of stock prices
-
Oswald, D. R. and Zarowin, P. (2007). 'Capitalization of R&D and the informativeness of stock prices'. European Accounting Review, 16(4): 703-726.
-
(2007)
European Accounting Review
, vol.16
, Issue.4
, pp. 703-726
-
-
Oswald, D.R.1
Zarowin, P.2
-
40
-
-
41149126955
-
Estimating standard errors in finance panel data sets: Comparing approaches
-
forthcoming
-
Petersen, M.A. (2008). 'Estimating standard errors in finance panel data sets: comparing approaches'. Review of Financial Studies, forthcoming.
-
(2008)
Review of Financial Studies
-
-
Petersen, M.A.1
-
41
-
-
0001742483
-
The association of operating cash flow and accruals with security returns
-
Rayburn, J. (1986). 'The association of operating cash flow and accruals with security returns'. Journal of Accounting Research, 24(Supplement): 112-137.
-
(1986)
Journal of Accounting Research
, vol.24
, Issue.SUPPL.EMENT
, pp. 112-137
-
-
Rayburn, J.1
-
42
-
-
34249997496
-
Loss firms' annual report narratives and share price anticipation of earnings'
-
Schleicher, T., Hussainey, K. and Walker, M. (2007). 'Loss firms' annual report narratives and share price anticipation of earnings'. British Accounting Review, 39(2): 153-171.
-
(2007)
British Accounting Review
, vol.39
, Issue.2
, pp. 153-171
-
-
Schleicher, T.1
Hussainey, K.2
Walker, M.3
-
43
-
-
4344629731
-
Share price anticipation of earnings and management's discussion of operations and financing'
-
Schleicher, T. and Walker, M. (1999). 'Share price anticipation of earnings and management's discussion of operations and financing'. Accounting and Business Research, 29(4): 321-335.
-
(1999)
Accounting and Business Research
, vol.29
, Issue.4
, pp. 321-335
-
-
Schleicher, T.1
Walker, M.2
-
45
-
-
40849102409
-
The evolving relation between earnings, dividends, and stock repurchases
-
Skinner, D. (2008) 'The evolving relation between earnings, dividends, and stock repurchases'. Journal of Financial Economics, 87: 582-609.
-
(2008)
Journal of Financial Economics
, vol.87
, pp. 582-609
-
-
Skinner, D.1
-
46
-
-
62449155868
-
Intangible assets and entrepreneurial finance: The role of growth history and growth expectations
-
Thornhill, S. and Gellatly, G. (2005). 'Intangible assets and entrepreneurial finance: the role of growth history and growth expectations'. The International Entrepreneur ship and Management Journal, 1(2): 135-148.
-
(2005)
The International Entrepreneur ship and Management Journal
, vol.1
, Issue.2
, pp. 135-148
-
-
Thornhill, S.1
Gellatly, G.2
-
47
-
-
33644671133
-
Does income smoothing improve earnings informativeness?
-
Tucker, J.W. and Zarowin, P.A. (2006). 'Does income smoothing improve earnings informativeness?'. Accounting Review, 81(1): 251-270.
-
(2006)
Accounting Review
, vol.81
, Issue.1
, pp. 251-270
-
-
Tucker, J.W.1
Zarowin, P.A.2
-
49
-
-
62449210291
-
Market based accounting research
-
C. Clubb ed, Blackwell's
-
Walker, M. (2004). 'Market based accounting research', in C. Clubb (ed.) Blackwells Encyclopaedia of Management, Volume 1. Blackwell's.
-
(2004)
Blackwells Encyclopaedia of Management
, vol.1
-
-
Walker, M.1
|