-
1
-
-
20144374706
-
The value-relevance of intangibles: The case of software capitalization
-
Aboody, D., and B. Lev. 1998. The value-relevance of intangibles: The case of software capitalization. Journal of Accounting Research 36 (Supplement): 161-191.
-
(1998)
Journal of Accounting Research
, vol.36
, pp. 161-191
-
-
Aboody, D.1
Lev, B.2
-
2
-
-
0001725911
-
Revaluations of fixed assets and future firm performance
-
-, M. E. Barth, and R. Kasznik. 1999. Revaluations of fixed assets and future firm performance. Journal of Accounting and Economics 26 (1-3): 149-178.
-
(1999)
Journal of Accounting and Economics
, vol.26
, Issue.1-3
, pp. 149-178
-
-
Barth, M.E.1
Kasznik, R.2
-
3
-
-
21144481849
-
The role of earnings levels in annual earnings-returns studies
-
Ali, A., and P. A. Zarowin. 1992. The role of earnings levels in annual earnings-returns studies. Journal of Accounting Research 30 (2): 286-296.
-
(1992)
Journal of Accounting Research
, vol.30
, Issue.2
, pp. 286-296
-
-
Ali, A.1
Zarowin, P.A.2
-
4
-
-
41949131374
-
The effect of increased transparency on manipulation and value relevance of non-GAAP disclosures by real estate investment trusts (REITs)
-
Baik, B., B. K. Billings, and R. M. Morton. 2008. The effect of increased transparency on manipulation and value relevance of non-GAAP disclosures by Real Estate Investment Trusts (REITs). The Accounting Review 83 (2): 271-301.
-
(2008)
The Accounting Review
, vol.83
, Issue.2
, pp. 271-301
-
-
Baik, B.1
Billings, B.K.2
Morton, R.M.3
-
5
-
-
13844254179
-
Earnings quality in UK private firms: Comparative loss recognition timeliness
-
Ball, R., and L. Shivakumar. 2005. Earnings quality in UK private firms: Comparative loss recognition timeliness. Journal of Accounting and Economics 39 (1): 83-128.
-
(2005)
Journal of Accounting and Economics
, vol.39
, Issue.1
, pp. 83-128
-
-
Ball, R.1
Shivakumar, L.2
-
6
-
-
77149147038
-
Debt and taxes: Evidence from REITs
-
University of Rochester
-
Barclay, M., and C. W. Smith. 2005. Debt and taxes: evidence from REITs. Working paper, University of Rochester.
-
(2005)
Working Paper
-
-
Barclay, M.1
Smith, C.W.2
-
7
-
-
0001910084
-
Components of bank earnings and the structure of bank share prices
-
Barth, M. E., W. H. Beaver, and M. A. Wolfson. 1990. Components of bank earnings and the structure of bank share prices. Financial Analysts Journal 46 (3): 53-60.
-
(1990)
Financial Analysts Journal
, vol.46
, Issue.3
, pp. 53-60
-
-
Barth, M.E.1
Beaver, W.H.2
Wolfson, M.A.3
-
8
-
-
21844514889
-
Estimation and market valuation of environmental liabilities relating to superfund sites
-
-, and M. McNichols. 1994. Estimation and market valuation of environmental liabilities relating to superfund sites. Journal of Accounting Research 32 (3): 177-209.
-
(1994)
Journal of Accounting Research
, vol.32
, Issue.3
, pp. 177-209
-
-
McNichols, M.1
-
9
-
-
3042881948
-
The effects of cross-sectional scale differences on regression results in empirical accounting research
-
-, and S. Kallapur. 1996. The effects of cross-sectional scale differences on regression results in empirical accounting research. Contemporary Accounting Research 13 (2): 527-567.
-
(1996)
Contemporary Accounting Research
, vol.13
, Issue.2
, pp. 527-567
-
-
Kallapur, S.1
-
10
-
-
20144374308
-
Revalued financial, tangibles, and intangible assets: Associations with share prices and non-market-based value estimates
-
-, and G. Clinch. 1998. Revalued financial, tangibles, and intangible assets: Associations with share prices and non-market-based value estimates. Journal of Accounting Research 36 (3): 199-233.
-
(1998)
Journal of Accounting Research
, vol.36
, Issue.3
, pp. 199-233
-
-
Clinch, G.1
-
11
-
-
0002437989
-
Relative valuation roles of equity book value and net income as a function of financial health
-
-, W. H. Beaver, and W. R. Landsman. 1998. Relative valuation roles of equity book value and net income as a function of financial health. Journal of Accounting and Economics 25 (1): 1-34.
-
(1998)
Journal of Accounting and Economics
, vol.25
, Issue.1
, pp. 1-34
-
-
Beaver, W.H.1
Landsman, W.R.2
-
12
-
-
0035217309
-
Accruals and the prediction of future cash flows
-
-, D. P. Cram, and K. K. Nelson. 2001. Accruals and the prediction of future cash flows. The Accounting Review 76 (1): 27-58.
-
(2001)
The Accounting Review
, vol.76
, Issue.1
, pp. 27-58
-
-
Cram, D.P.1
Nelson, K.K.2
-
14
-
-
0001840634
-
Cross-sectional dependence and problems in inference in market-based accounting research
-
Bernard, V. 1987. Cross-sectional dependence and problems in inference in market-based accounting research. Journal of Accounting Research 25 (1): 1-48.
-
(1987)
Journal of Accounting Research
, vol.25
, Issue.1
, pp. 1-48
-
-
Bernard, V.1
-
15
-
-
13844261804
-
Empirical evidence on recent trends in pro forma reporting
-
Bhattacharya, N., E. L. Black, T. E. Christensen, and R. D. Mergenthaler. 2004. Empirical evidence on recent trends in pro forma reporting. Accounting Horizons 18 (1): 27-43.
-
(2004)
Accounting Horizons
, vol.18
, Issue.1
, pp. 27-43
-
-
Bhattacharya, N.1
Black, E.L.2
Christensen, T.E.3
Mergenthaler, R.D.4
-
17
-
-
45949122046
-
An evaluation of alternative proxies for the market's assessment of unexpected earnings
-
Brown, L., P. Griffin, R. Hagerman, and M. Zmijewski. 1987. An evaluation of alternative proxies for the market's assessment of unexpected earnings. Journal of Accounting and Economics 9 (2): 159-194.
-
(1987)
Journal of Accounting and Economics
, vol.9
, Issue.2
, pp. 159-194
-
-
Brown, L.1
Griffin, P.2
Hagerman, R.3
Zmijewski, M.4
-
18
-
-
0001837476
-
Use of R2 in accounting research: Measuring changes in value relevance over the last four decades
-
Brown, S., K. Lo, and T. Lys. 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
-
19
-
-
38249033644
-
On cross-sectional analysis in accounting research
-
Christie, A. A. 1987. On cross-sectional analysis in accounting research. Journal of Accounting and Economics 9 (3): 231-258.
-
(1987)
Journal of Accounting and Economics
, vol.9
, Issue.3
, pp. 231-258
-
-
Christie, A.A.1
-
20
-
-
43949157969
-
Accounting earnings and cash flows as measures of firm performance-The role of accounting accruals
-
Dechow, P. M. 1994. Accounting earnings and cash flows as measures of firm performance-The role of accounting accruals. Journal of Accounting and Economics 18 (1): 3-42.
-
(1994)
Journal of Accounting and Economics
, vol.18
, Issue.1
, pp. 3-42
-
-
Dechow, P.M.1
-
23
-
-
54649084922
-
An empirical evaluation of the usefulness of non-GAAP accounting measures in the real estate investment trust industry
-
Fields, T., S. Rangan, and S. R. Thiagarajan. 1998. An empirical evaluation of the usefulness of non-GAAP accounting measures in the real estate investment trust industry. Review of Accounting Studies 3 (1-2): 103-130.
-
(1998)
Review of Accounting Studies
, vol.3
, Issue.1-2
, pp. 103-130
-
-
Fields, T.1
Rangan, S.2
Thiagarajan, S.R.3
-
24
-
-
0002442960
-
On the misuse of accounting rates of return to infer monopoly profits
-
Fisher, F. M., and J. J. McGowan. 1983. On the misuse of accounting rates of return to infer monopoly profits. The American Economic Review 73 (March): 82-97.
-
(1983)
The American Economic Review
, vol.73
, Issue.MARCH
, pp. 82-97
-
-
Fisher, F.M.1
McGowan, J.J.2
-
25
-
-
77149154900
-
Ranking REITs
-
Fitch, S. 2002. Ranking REITs. Forbes 169 (2): 102-105.
-
(2002)
Forbes
, vol.169
, Issue.2
, pp. 102-105
-
-
Fitch, S.1
-
26
-
-
77149140374
-
Ranking REITs
-
-, and K. Badenhausen. 2003. Ranking REITs. Forbes 171 (5): 104.
-
(2003)
Forbes
, vol.171
, Issue.5
, pp. 104
-
-
Badenhausen, K.1
-
27
-
-
0033235098
-
Have financial statements lost their relevance?
-
Francis, J., and K. Schipper. 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
-
28
-
-
84974465990
-
Consistent covariance matrix estimation with cross-sectional dependence and het-eroskedasticity in financial data
-
Froot, K. A. 1989. Consistent covariance matrix estimation with cross-sectional dependence and het-eroskedasticity in financial data. Journal of Financial and Quantitative Analysis 24 (3): 333-356.
-
(1989)
Journal of Financial and Quantitative Analysis
, vol.24
, Issue.3
, pp. 333-356
-
-
Froot, K.A.1
-
29
-
-
0346126255
-
Toward a more informative measure of operating performance in the REIT industry: Net income vs. funds from operations
-
Gore, R., and D. Stott. 1998. Toward a more informative measure of operating performance in the REIT industry: Net income vs. funds from operations. Accounting Horizons 12 (4): 323-339.
-
(1998)
Accounting Horizons
, vol.12
, Issue.4
, pp. 323-339
-
-
Gore, R.1
Stott, D.2
-
30
-
-
0004296209
-
-
5th edition. Upper Saddle River, NJ: Pearson Education
-
Greene, W. H. 2003. Econometric Analysis. 5th edition. Upper Saddle River, NJ: Pearson Education.
-
(2003)
Econometric Analysis
-
-
Greene, W.H.1
-
31
-
-
77149126648
-
All about proforma accounting
-
Halsey, B., and G. Soybel. 2002. All about proforma accounting. The CPA Journal 72 (4): 13.
-
(2002)
The CPA Journal
, vol.72
, Issue.4
, pp. 13
-
-
Halsey, B.1
Soybel, G.2
-
32
-
-
33847695679
-
Uniformity versus flexibility: Evidence from pricing of the pension obligation
-
Hann, R. N., Y. Y. Lu, and K. R. Subramanyam. 2007. Uniformity versus flexibility: Evidence from pricing of the pension obligation. The Accounting Review 82 (1): 107-137.
-
(2007)
The Accounting Review
, vol.82
, Issue.1
, pp. 107-137
-
-
Hann, R.N.1
Lu, Y.Y.2
Subramanyam, K.R.3
-
33
-
-
0000125534
-
Sample selection bias as a specification error
-
Heckman, J. 1979. Sample selection bias as a specification error. Econometrica 47 (1): 153-161.
-
(1979)
Econometrica
, vol.47
, Issue.1
, pp. 153-161
-
-
Heckman, J.1
-
34
-
-
84917343513
-
A general mathematical theory of depreciation
-
Hotelling, H. 1925. A general mathematical theory of depreciation. Journal of the American Statistical Association 20 (September): 340-353.
-
(1925)
Journal of the American Statistical Association
, vol.20
, Issue.SEPTEMBER
, pp. 340-353
-
-
Hotelling, H.1
-
35
-
-
0003376426
-
Price-earnings regressions in the presence of prices leading earning
-
Kothari, S. P. 1992. Price-earnings regressions in the presence of prices leading earning. Journal of Accounting and Economics 15 (2-3): 173-202.
-
(1992)
Journal of Accounting and Economics
, vol.15
, Issue.2-3
, pp. 173-202
-
-
Kothari, S.P.1
-
37
-
-
77149121666
-
Rating the REITs
-
Kump, L., and S. Fitch. 2005. Rating the REITs. Forbes 175 (4): 74-75.
-
(2005)
Forbes
, vol.175
, Issue.4
, pp. 74-75
-
-
Kump, L.1
Fitch, S.2
-
38
-
-
0000023612
-
On the usefulness of earnings and earnings research: Lessons and directions from two decades of empirical research
-
Lev, B. 1989. On the usefulness of earnings and earnings research: 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.
, pp. 153-192
-
-
Lev, B.1
-
39
-
-
77149174093
-
-
National Association of Real Estate Investment Trusts, November 8. Washington, D.C.: NAREIT
-
National Association of Real Estate Investment Trusts. 1999. National Policy Bulletin. November 8. Washington, D.C.: NAREIT.
-
(1999)
National Policy Bulletin
-
-
-
40
-
-
77149156554
-
-
February 14. Washington, D.C.: NAREIT
-
-. 2002a. NAREIT National Accounting Alert. February 14. Washington, D.C.: NAREIT.
-
(2002)
NAREIT National Accounting Alert
-
-
-
42
-
-
77149152096
-
-
January 15. Washington, D.C.: NAREIT
-
-. 2003. NAREIT Financial Reporting Alert. January 15. Washington, D.C.: NAREIT.
-
(2003)
NAREIT Financial Reporting Alert
-
-
-
43
-
-
77149127969
-
-
National Council of Real Estate Investment Fiduciaries (NCREIF), 3rd Quarter. Chicago, IL: NCREIF
-
National Council of Real Estate Investment Fiduciaries (NCREIF). 2006. Property Index Detailed Quarterly Performance Report. 3rd Quarter. Chicago, IL: NCREIF.
-
(2006)
Property Index Detailed Quarterly Performance Report
-
-
-
44
-
-
84984180909
-
Earnings, book values, and dividends in equity valuation
-
Ohlson, J. A. 1995. Earnings, book values, 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
-
45
-
-
33947386969
-
The book-to-price effect in stock returns: Accounting for leverage
-
Penman, S. H., S. A. Richardson, and I. Tuna. 2007. The book-to-price effect in stock returns: Accounting for leverage. Journal of Accounting Research 45 (2): 427-467.
-
(2007)
Journal of Accounting Research
, vol.45
, Issue.2
, pp. 427-467
-
-
Penman, S.H.1
Richardson, S.A.2
Tuna, I.3
-
46
-
-
84892702170
-
Estimating standard errors in finance panel data sets: Comparing approaches
-
Petersen, M. 2009. Estimating standard errors in finance panel data sets: Comparing approaches. Review of Financial Studies 22 (1): 435-480.
-
(2009)
Review of Financial Studies
, vol.22
, Issue.1
, pp. 435-480
-
-
Petersen, M.1
-
47
-
-
0038400973
-
Why has the contemporaneous linear returns-earnings relation declined?
-
Ryan, S. G., and P. A. Zarowin. 2003. Why has the contemporaneous linear returns-earnings relation declined? The Accounting Review 78 (2): 523-553.
-
(2003)
The Accounting Review
, vol.78
, Issue.2
, pp. 523-553
-
-
Ryan, S.G.1
Zarowin, P.A.2
-
48
-
-
0000370978
-
An approach to statistical inference in cross-sectional models with security abnormal returns as dependent variable
-
Sefcik, S. E., and R. Thompson. 1986. An approach to statistical inference in cross-sectional models with security abnormal returns as dependent variable. Journal of Accounting Research 24 (2): 316-334.
-
(1986)
Journal of Accounting Research
, vol.24
, Issue.2
, pp. 316-334
-
-
Sefcik, S.E.1
Thompson, R.2
-
49
-
-
0346497940
-
How well does net income measure firm performance? A discussion of two studies
-
Skinner, D. J. 1999. How well does net income measure firm performance? A discussion of two studies. Journal of Accounting and Economics 26 (1-3): 105-111.
-
(1999)
Journal of Accounting and Economics
, vol.26
, Issue.1-3
, pp. 105-111
-
-
Skinner, D.J.1
-
50
-
-
4143087316
-
REIT wrangle: A debate over earnings puts major wall street analysts at odds
-
August 29
-
Smith, R. 2001. REIT wrangle: A debate over earnings puts major Wall Street analysts at odds. Wall Street Journal (August 29).
-
(2001)
Wall Street Journal
-
-
Smith, R.1
-
51
-
-
77149168095
-
Comparing the quality of accruals for alternative summary performance measures in the real estate investment trust (REIT) industry
-
McGill University
-
Tsang, D. 2006. Comparing the quality of accruals for alternative summary performance measures in the real estate investment trust (REIT) industry. Working paper, McGill University.
-
(2006)
Working paper
-
-
Tsang, D.1
-
52
-
-
0002039667
-
The information content of funds from operations (FFO) for real estate investment trusts (REITs)
-
Vincent, L. 1999. The information content of funds from operations (FFO) for real estate investment trusts (REITs). Journal of Accounting and Economics 26 (1): 69-104.
-
(1999)
Journal of Accounting and Economics
, vol.26
, Issue.1
, pp. 69-104
-
-
Vincent, L.1
-
53
-
-
0000646447
-
Likelihood ratio tests for model selection and non-nested hypotheses
-
Vuong, Q. 1989. Likelihood ratio tests for model selection and non-nested hypotheses. Econometrica 57 (2): 307-333.
-
(1989)
Econometrica
, vol.57
, Issue.2
, pp. 307-333
-
-
Vuong, Q.1
|