메뉴 건너뛰기




Volumn 49, Issue 4, 2011, Pages 895-931

The benefits of financial statement comparability

Author keywords

[No Author keywords available]

Indexed keywords


EID: 79960432635     PISSN: 00218456     EISSN: 1475679X     Source Type: Journal    
DOI: 10.1111/j.1475-679X.2011.00415.x     Document Type: Article
Times cited : (596)

References (56)
  • 1
    • 0042780791 scopus 로고    scopus 로고
    • The Effect of International Institutional Factors of Properties of Accounting Earnings
    • Ball, R.; S. P. Kothari; and A. Robin The Effect of International Institutional Factors of Properties of Accounting Earnings. Journal of Accounting & Economics 29 (2000): 1-51.
    • (2000) Journal of Accounting & Economics , vol.29 , pp. 1-51
    • Ball, R.1    Kothari, S.P.2    Robin, A.3
  • 2
    • 0030194534 scopus 로고    scopus 로고
    • Detecting Abnormal Operating Performance: The Empirical Power and Specification of Test Statistics
    • Barber, B. M., and J. D. Lyon Detecting Abnormal Operating Performance: The Empirical Power and Specification of Test Statistics. Journal of Financial Economics 41 (1996): 359-99.
    • (1996) Journal of Financial Economics , vol.41 , pp. 359-399
    • Barber, B.M.1    Lyon, J.D.2
  • 3
    • 0031097135 scopus 로고    scopus 로고
    • Detecting Long-Run Abnormal Stock Returns: The Empirical Power and Specification of Test Statistics
    • Barber, B. M., and J. D. Lyon Detecting Long-Run Abnormal Stock Returns: The Empirical Power and Specification of Test Statistics. Journal of Financial Economics 43 (1997): 341-72.
    • (1997) Journal of Financial Economics , vol.43 , pp. 341-372
    • Barber, B.M.1    Lyon, J.D.2
  • 6
    • 0031498138 scopus 로고    scopus 로고
    • The Conservatism Principle and the Asymmetric Timeliness of Earnings
    • Basu, S. The Conservatism Principle and the Asymmetric Timeliness of Earnings. Journal of Accounting and Economics 24 (1997): 3-37.
    • (1997) Journal of Accounting and Economics , vol.24 , pp. 3-37
    • Basu, S.1
  • 7
    • 79960424572 scopus 로고    scopus 로고
    • International Earnings Comparability." Working paper, Tilburg University, Available at
    • Beuselinck, C.; P. Joos; and S. Van Der Meulen International Earnings Comparability." Working paper, Tilburg University, 2007. Available at.
    • (2007)
    • Beuselinck, C.1    Joos, P.2    Van Der Meulen, S.3
  • 8
    • 0036591216 scopus 로고    scopus 로고
    • Who Is My Peer? A Valuation-Based Approach to the Selection of Comparable Firms
    • Bhojraj, S., and C. M. C. Lee Who Is My Peer? A Valuation-Based Approach to the Selection of Comparable Firms. Journal of Accounting Research 40 (2002): 407-39.
    • (2002) Journal of Accounting Research , vol.40 , pp. 407-439
    • Bhojraj, S.1    Lee, C.M.C.2
  • 9
    • 0346898296 scopus 로고    scopus 로고
    • What's My Line? A Comparison of Industry Classification Schemes for Capital Market Research
    • Bhojraj, S.; C. M.C. Lee; and D. K. Oler What's My Line? A Comparison of Industry Classification Schemes for Capital Market Research. Journal of Accounting Research 41 (2003): 745-74.
    • (2003) Journal of Accounting Research , vol.41 , pp. 745-774
    • Bhojraj, S.1    Lee, C.M.2    Oler, D.K.3
  • 10
    • 0010697284 scopus 로고
    • Firm Characteristics and Analyst Following
    • Bhushan, R. Firm Characteristics and Analyst Following. Journal of Accounting and Economics 11 (1989): 255-74.
    • (1989) Journal of Accounting and Economics , vol.11 , pp. 255-274
    • Bhushan, R.1
  • 11
    • 43849111532 scopus 로고    scopus 로고
    • Will Harmonizing Accounting Standards Really Harmonize Accounting? Evidence from Non-U. S. Firms Adopting US GAAP
    • Bradshaw, M. T., and G. S. Miller Will Harmonizing Accounting Standards Really Harmonize Accounting? Evidence from Non-U. S. Firms Adopting US GAAP. Journal of Accounting, Auditing and Finance 23 (2008): 233-63.
    • (2008) Journal of Accounting, Auditing and Finance , vol.23 , pp. 233-263
    • Bradshaw, M.T.1    Miller, G.S.2
  • 12
    • 79960427040 scopus 로고    scopus 로고
    • Accounting Method Heterogeneity and Analysts' Forecasts." Working paper, University of Chicago, University of Michigan, and Harvard Business School.
    • Bradshaw, M. T.; G. S. Miller; and G. Serafeim Accounting Method Heterogeneity and Analysts' Forecasts." Working paper, University of Chicago, University of Michigan, and Harvard Business School (2009).
    • (2009)
    • Bradshaw, M.T.1    Miller, G.S.2    Serafeim, G.3
  • 13
    • 84977728601 scopus 로고
    • Stock Prices and the Supply of Information
    • Brennan, M., and P. Hughes Stock Prices and the Supply of Information. The Journal of Finance 46 (1991): 1665-91.
    • (1991) The Journal of Finance , vol.46 , pp. 1665-1691
    • Brennan, M.1    Hughes, P.2
  • 15
    • 0033162044 scopus 로고    scopus 로고
    • Analyst Forecast Accuracy: Do Ability, Resources and Portfolio Complexity Matter?
    • Clement, M. B. Analyst Forecast Accuracy: Do Ability, Resources and Portfolio Complexity Matter? Journal of Accounting and Economics 27 (1999): 285-303.
    • (1999) Journal of Accounting and Economics , vol.27 , pp. 285-303
    • Clement, M.B.1
  • 16
    • 0001298191 scopus 로고
    • Lack of Timeliness versus Noise as Explanations for Low Contemporaneous Return-Earnings Association
    • Collins, D.; S. Kothari; J. Shanken; and R. Sloan Lack of Timeliness versus Noise as Explanations for Low Contemporaneous Return-Earnings Association. Journal of Accounting and Economics 18 (1994): 289-324.
    • (1994) Journal of Accounting and Economics , vol.18 , pp. 289-324
    • Collins, D.1    Kothari, S.2    Shanken, J.3    Sloan, R.4
  • 18
    • 0036997124 scopus 로고    scopus 로고
    • The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors
    • Dechow, P., and I. Dichev The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors. The Accounting Review 77 (2002): 35-59.
    • (2002) The Accounting Review , vol.77 , pp. 35-59
    • Dechow, P.1    Dichev, I.2
  • 19
    • 0030637317 scopus 로고    scopus 로고
    • Returns to Contrarian Investments: Tests of the Naive Expectations Hypothesis
    • Dechow, P., and R. Sloan Returns to Contrarian Investments: Tests of the Naive Expectations Hypothesis. Journal of Financial Economics 43 (1997): 3-27.
    • (1997) Journal of Financial Economics , vol.43 , pp. 3-27
    • Dechow, P.1    Sloan, R.2
  • 20
    • 0037376435 scopus 로고    scopus 로고
    • An Empirical Analysis of Analysts' Cash Flow Forecasts
    • DeFond, M. L., and M. Hung An Empirical Analysis of Analysts' Cash Flow Forecasts. Journal of Accounting and Economics 35 (2003): 73-100.
    • (2003) Journal of Accounting and Economics , vol.35 , pp. 73-100
    • DeFond, M.L.1    Hung, M.2
  • 21
    • 63849123927 scopus 로고    scopus 로고
    • Corporate Investments: Learning from Restatements
    • Durnev, A., and C. Mangen Corporate Investments: Learning from Restatements. Journal of Accounting Research 47 (2009): 679-720.
    • (2009) Journal of Accounting Research , vol.47 , pp. 679-720
    • Durnev, A.1    Mangen, C.2
  • 23
    • 79960422371 scopus 로고
    • Financial Accounting Standards Board (FASB). Qualitative Characteristics of Accounting Information. Statement of Financial Accounting Concepts No. 2. Norwalk, CT: FASB, Available at.
    • Financial Accounting Standards Board (FASB). Qualitative Characteristics of Accounting Information Statement of Financial Accounting Concepts No. 2. Norwalk, CT: FASB, 1980. Available at.
    • (1980)
  • 29
    • 21344493808 scopus 로고
    • Differences in Opinion Make a Horse Race
    • Harris, M., and A. Raviv Differences in Opinion Make a Horse Race. Review of Financial Studies 6 (1993): 473-94.
    • (1993) Review of Financial Studies , vol.6 , pp. 473-494
    • Harris, M.1    Raviv, A.2
  • 30
    • 0037289352 scopus 로고    scopus 로고
    • Regulation FD and the Financial Environment: Early Evidence
    • Heflin, F.; K. R. Subramanyam; and Y. Zhang Regulation FD and the Financial Environment: Early Evidence. The Accounting Review 78 (2003): 1-37.
    • (2003) The Accounting Review , vol.78 , pp. 1-37
    • Heflin, F.1    Subramanyam, K.R.2    Zhang, Y.3
  • 31
    • 79960401112 scopus 로고    scopus 로고
    • International Accounting Standards Board (IASCF). "IASCF Foundation Constitution,". Available at
    • International Accounting Standards Board (IASCF) "IASCF Foundation Constitution, "2005. Available at.
    • (2005)
  • 32
    • 21844482282 scopus 로고
    • The Effects of Accounting Diversity: Evidence from the European Union
    • Joos, P., and M. Lang The Effects of Accounting Diversity: Evidence from the European Union. Journal of Accounting Research 32 (1994): 141-68.
    • (1994) Journal of Accounting Research , vol.32 , pp. 141-168
    • Joos, P.1    Lang, M.2
  • 33
    • 79960430137 scopus 로고    scopus 로고
    • Investor Overlap and Diffusion of Disclosure Practices." Working paper, New York University. Available at.
    • Jung, M. J. Investor Overlap and Diffusion of Disclosure Practices." Working paper, New York University 2010. Available at.
    • (2010)
    • Jung, M.J.1
  • 34
    • 85141101504 scopus 로고
    • Differential Interpretation of Public Signals and Trade in Speculative Markets
    • Kandel, E., and N. Pearson Differential Interpretation of Public Signals and Trade in Speculative Markets. Journal of Political Economy 103 (1995): 831-53.
    • (1995) Journal of Political Economy , vol.103 , pp. 831-853
    • Kandel, E.1    Pearson, N.2
  • 35
    • 0001890588 scopus 로고
    • Market Liquidity and Volume Around Earnings Announcements
    • Kim, O., and R. E. Verrecchia Market Liquidity and Volume Around Earnings Announcements. Journal of Accounting and Economics 17 (1994): 41-67.
    • (1994) Journal of Accounting and Economics , vol.17 , pp. 41-67
    • Kim, O.1    Verrecchia, R.E.2
  • 36
    • 0000288294 scopus 로고    scopus 로고
    • Capital Markets Research in Accounting
    • Kothari, S. P. Capital Markets Research in Accounting. Journal of Accounting & Economics 31 (2001): 105-231.
    • (2001) Journal of Accounting & Economics , vol.31 , pp. 105-231
    • Kothari, S.P.1
  • 38
    • 0001359951 scopus 로고
    • Earnings Expectations: The Analysts' Information Advantage
    • Kross, W.; B. Ro; and D. Schroeder Earnings Expectations: The Analysts' Information Advantage. The Accounting Review 65 (1990): 461-76.
    • (1990) The Accounting Review , vol.65 , pp. 461-476
    • Kross, W.1    Ro, B.2    Schroeder, D.3
  • 39
    • 84993869066 scopus 로고
    • Contrarian Investment, Extrapolation, and Risk
    • Lakonishok, J.; A. Shleifer; and R. Vishny Contrarian Investment, Extrapolation, and Risk. Journal of Finance 49 (1994): 1541-78.
    • (1994) Journal of Finance , vol.49 , pp. 1541-1578
    • Lakonishok, J.1    Shleifer, A.2    Vishny, R.3
  • 40
    • 0036993827 scopus 로고    scopus 로고
    • Empirical Evidence on the Evolution of International Earnings
    • Land, J., and M. Lang Empirical Evidence on the Evolution of International Earnings. The Accounting Review 77 (2002): 115-33.
    • (2002) The Accounting Review , vol.77 , pp. 115-133
    • Land, J.1    Lang, M.2
  • 41
    • 0030305317 scopus 로고    scopus 로고
    • Corporate Disclosure Policy and Analyst Behavior
    • Lang, M. H., and R. J. Lundholm Corporate Disclosure Policy and Analyst Behavior. The Accounting Review 71 (1996): 467-92.
    • (1996) The Accounting Review , vol.71 , pp. 467-492
    • Lang, M.H.1    Lundholm, R.J.2
  • 42
    • 0042012826 scopus 로고    scopus 로고
    • Earnings Management and Investor Protection: An International Comparison
    • Leuz, C.; D. Nanda; and P. Wysocki Earnings Management and Investor Protection: An International Comparison. Journal of Financial Economics 69 (2003): 505-27.
    • (2003) Journal of Financial Economics , vol.69 , pp. 505-527
    • Leuz, C.1    Nanda, D.2    Wysocki, P.3
  • 48
    • 84892702170 scopus 로고    scopus 로고
    • Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches
    • Petersen, M. Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches. Review of Financial Studies 22 (2009): 435-80.
    • (2009) Review of Financial Studies , vol.22 , pp. 435-480
    • Petersen, M.1
  • 49
    • 0036913732 scopus 로고    scopus 로고
    • Investor and Analyst Reactions to Earnings Announcements of Related Firms: An Empirical Analysis
    • Ramnath, S. Investor and Analyst Reactions to Earnings Announcements of Related Firms: An Empirical Analysis. Journal of Accounting Research 40 (2002): 1351-76.
    • (2002) Journal of Accounting Research , vol.40 , pp. 1351-1376
    • Ramnath, S.1
  • 51
    • 79960423275 scopus 로고    scopus 로고
    • Securities and Exchange Commission (SEC). "SEC Concept Release: International Accounting Standards," Available at
    • Securities and Exchange Commission (SEC). "SEC Concept Release: International Accounting Standards, "2000. Available at.
    • (2000)
  • 52
    • 0002370236 scopus 로고    scopus 로고
    • A Re-examination of Financial Analysts' Differential Earnings Forecast Accuracy
    • Sinha, P.; L. Brown; and S. Das A Re-examination of Financial Analysts' Differential Earnings Forecast Accuracy. Contemporary Accounting Research 14 (1997): 1-42.
    • (1997) Contemporary Accounting Research , vol.14 , pp. 1-42
    • Sinha, P.1    Brown, L.2    Das, S.3


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.