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Volumn 14, Issue 2-3, 2009, Pages 237-245

Discussion of "Are special items informative about future profit margins?"

Author keywords

Earnings persistence; Forecast horizon; Special items

Indexed keywords


EID: 67349108823     PISSN: 13806653     EISSN: None     Source Type: Journal    
DOI: 10.1007/s11142-009-9091-x     Document Type: Conference Paper
Times cited : (6)

References (13)
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    • GAAP versus the street: An empirical assessment of two alternative definitions of earnings
    • M Bradshaw R Sloan 2002 GAAP versus the street: An empirical assessment of two alternative definitions of earnings Journal of Accounting Research 40 41 66
    • (2002) Journal of Accounting Research , vol.40 , pp. 41-66
    • Bradshaw, M.1    Sloan, R.2
  • 2
    • 0036017580 scopus 로고    scopus 로고
    • Do stock prices fully reflect the implications of special items for future earnings?
    • D Burgstahler J Jiambalvo T Shevlin 2002 Do stock prices fully reflect the implications of special items for future earnings? Journal of Accounting Research 40 June 585 612 (Pubitemid 36256423)
    • (2002) Journal of Accounting Research , vol.40 , Issue.3 , pp. 585-612
    • Burgstahler, D.1    Jiambalvo, J.2    Shevlin, T.3
  • 3
    • 0031498152 scopus 로고    scopus 로고
    • Changes in the value-relevance of earnings and book values over the past forty years
    • December
    • Collins, D., Maydew, E., & Weiss, I. (1997, December). Changes in the value-relevance of earnings and book values over the past forty years. Journal of Accounting and Economics, 24, 39-68.
    • (1997) Journal of Accounting and Economics , vol.24 , pp. 39-68
    • Collins Maydew D, E.1    Weiss, I.2
  • 4
    • 0000634023 scopus 로고    scopus 로고
    • Repeated accounting write-offs and the information content of earnings
    • Elliot, J. & Hanna, D. (1996). Repeated accounting write-offs and the information content of earnings. Journal of Accounting Research (Supplement), 35, 135-155.
    • (1996) Journal of Accounting Research (Supplement) , vol.35 , pp. 135-155
    • Elliot, J.1    Hanna, D.2
  • 5
    • 67349163640 scopus 로고    scopus 로고
    • Are special items informative about future profit margins?
    • doi: 10.1007/s11142-009-9084-9
    • Fairfield, P., Kitching, K., & Tang, V. (2009). Are special items informative about future profit margins? Review of Accounting Studies. doi: 10.1007/s11142-009-9084-9.
    • (2009) Review of Accounting Studies
    • Fairfield Kitching P, K.1    Tang, V.2
  • 6
    • 0037289089 scopus 로고    scopus 로고
    • Accrued earnings and growth: Implications for future profitability and market mispricing
    • P Fairfield S Whisenant T Yohn 2003 Accrued earnings and growth: Implications for future profitability and market mispricing The Accounting Review 78 1 353 371 (Pubitemid 36263668)
    • (2003) Accounting Review , vol.78 , Issue.1 , pp. 353-371
    • Fairfield, P.M.1    Whisenant, J.S.2    Yohn, T.L.3
  • 9
    • 33745289444 scopus 로고    scopus 로고
    • Earnings management using classification shifting: An examination of core earnings and special items
    • SE [tmp] McVay 2006 Earnings management using classification shifting: An examination of core earnings and special items The Accounting Review 81 501 531
    • (2006) The Accounting Review , vol.81 , pp. 501-531
    • McVay, S.E.1
  • 10
    • 67349238304 scopus 로고    scopus 로고
    • Signalling firm performance through financial statement presentation: An analysis using special items
    • Reidl, E., & Shrinivasan, S. (2007). Signalling firm performance through financial statement presentation: An analysis using special items, Harvard University working paper.
    • (2007) Harvard University Working Paper
    • Reidl, E.1    Shrinivasan, S.2
  • 11
    • 23944483675 scopus 로고    scopus 로고
    • Accrual reliability, earnings persistence and stock prices
    • DOI 10.1016/j.jacceco.2005.04.005, PII S0165410105000406
    • S Richardson R Sloan M Soliman I Tuna 2005 Accrual reliability, earnings persistence, and stock prices Journal of Accounting & Economics 39 437 485 (Pubitemid 41200469)
    • (2005) Journal of Accounting and Economics , vol.39 , Issue.3 , pp. 437-485
    • Richardson, S.A.1    Sloan, R.G.2    Soliman, M.T.3    Tuna, I.4
  • 12
    • 3943097960 scopus 로고    scopus 로고
    • An examination of long-lived asset impairments
    • E Riedl 2004 An examination of long-lived asset impairments The Accounting Review 79 3 823 852 (Pubitemid 39051439)
    • (2004) Accounting Review , vol.79 , Issue.3 , pp. 823-852
    • Riedl, E.J.1
  • 13
    • 0030305172 scopus 로고    scopus 로고
    • Do stock prices fully reflect information in accruals and cash flows about future earnings?
    • R Sloan 1996 Do stock prices fully reflect information in accruals and cash flows about future earnings? The Accounting Review 71 289 315 (Pubitemid 126174078)
    • (1996) Accounting Review , vol.71 , Issue.3 , pp. 289-315
    • Sloan, R.G.1


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.