-
1
-
-
39849099948
-
Analysts’ Forecasts as Proxies for Investor Beliefs in Empirical Research.
-
(July).
-
Abarbanell J. S. Lanen W. N. Verrecchia R. E. 1995. “Analysts’ Forecasts as Proxies for Investor Beliefs in Empirical Research.” Journal of Accounting and Economics 20, no. 1 (July): 31–60.
-
(1995)
Journal of Accounting and Economics
, vol.20
, Issue.no. 1
, pp. 31-60
-
-
Abarbanell, J.S.1
Lanen, W.N.2
Verrecchia, R.E.3
-
2
-
-
0002854219
-
CEO Stock Option Awards and the Timing of Corporate Voluntary Disclosure.
-
(February).
-
Aboody D. Kasznik R. 2000. “CEO Stock Option Awards and the Timing of Corporate Voluntary Disclosure.” Journal of Accounting and Economics 29, no. 1 (February): 73–100.
-
(2000)
Journal of Accounting and Economics
, vol.29
, Issue.no. 1
, pp. 73-100
-
-
Aboody, D.1
Kasznik, R.2
-
3
-
-
0039027646
-
Forcing Firms to Talk: Financial Disclosure Regulation and Externalities.
-
(Fall).
-
Admati A. R. Pfleiderer P. 2000. “Forcing Firms to Talk: Financial Disclosure Regulation and Externalities.” Review of Financial Studies 13, no. 3, (Fall): 479–519.
-
(2000)
Review of Financial Studies
, vol.13
, Issue.no. 3
, pp. 479-519
-
-
Admati, A.R.1
Pfleiderer, P.2
-
4
-
-
0000839001
-
Corporate Manager's Earnings Forecasts and Symmetrical Adjustments of Market Expectations.
-
Ajinkya B. Gift M. 1984. “Corporate Manager's Earnings Forecasts and Symmetrical Adjustments of Market Expectations.” Journal of Accounting Research 22 (Autumn): 425–444.
-
(1984)
Journal of Accounting Research
, vol.22
, Issue.Autumn
, pp. 425-444
-
-
Ajinkya, B.1
Gift, M.2
-
5
-
-
84970230313
-
Discretionary Disclosures in Response to Intra-industry Information Transfers.
-
Ali A. Ronen J. Li S. H. 1994. “Discretionary Disclosures in Response to Intra-industry Information Transfers.” Journal of Accounting, Auditing & Finance 9 (2): 265–282.
-
(1994)
Journal of Accounting, Auditing & Finance
, vol.9
, Issue.2
, pp. 265-282
-
-
Ali, A.1
Ronen, J.2
Li, S.H.3
-
6
-
-
0000565977
-
Inra-industry Information Transfers Associated with Management Forecast of Earnings.
-
Baginski S. P. 1987. “Inra-industry Information Transfers Associated with Management Forecast of Earnings.” Journal of Accounting Research 25 (2): 196–216.
-
(1987)
Journal of Accounting Research
, vol.25
, Issue.2
, pp. 196-216
-
-
Baginski, S.P.1
-
7
-
-
18244391272
-
The Effect of Management Forecast Precision on Equity Pricing and the Assessment of Earnings Uncertainty.
-
Baginski S. P. Contrad E. Hassell J. M. 1993. “The Effect of Management Forecast Precision on Equity Pricing and the Assessment of Earnings Uncertainty.” The Accounting Review 68 (October): 913–927.
-
(1993)
The Accounting Review
, vol.68
, Issue.October
, pp. 913-927
-
-
Baginski, S.P.1
Contrad, E.2
Hassell, J.M.3
-
9
-
-
0036003618
-
The Effect of Legal Environment on Voluntary Disclosure: Evidence from Management Earnings Forecasts Issued in U.S. and Canadian Markets.
-
(January).
-
Baginski S. P. Hassell J. M. Kimbrough M. 2002. “The Effect of Legal Environment on Voluntary Disclosure: Evidence from Management Earnings Forecasts Issued in U.S. and Canadian Markets.” The Accounting Review 77, no. 1 (January): 25–50.
-
(2002)
The Accounting Review
, vol.77
, Issue.no. 1
, pp. 25-50
-
-
Baginski, S.P.1
Hassell, J.M.2
Kimbrough, M.3
-
10
-
-
0001215707
-
Patterns in Unexpected Earnings as an Explanation for Post-Announcement Drift.
-
Bartov E., 1992. “Patterns in Unexpected Earnings as an Explanation for Post-Announcement Drift.” The Accounting Review 67 (3): 610–622.
-
(1992)
The Accounting Review
, vol.67
, Issue.3
, pp. 610-622
-
-
Bartov, E.1
-
13
-
-
0031498138
-
The Conservatism Principle and the Asymmetric Timeliness of Earnings.
-
(December).
-
Basu S. 1977. “The Conservatism Principle and the Asymmetric Timeliness of Earnings.” Journal of Accounting and Permanents 24, no. 1 (December): 3–37.
-
(1977)
Journal of Accounting and Permanents
, vol.24
, Issue.no. 1
, pp. 3-37
-
-
Basu, S.1
-
17
-
-
0041079390
-
Book to-Market Components, Future Security Returns, and Errors in Expected Future Earnings.
-
(September).
-
Billings B. K. Morton R. M. 2001. “Book to-Market Components, Future Security Returns, and Errors in Expected Future Earnings.” Journal of Accounting Research 30, no. 2 (September): 197–219.
-
(2001)
Journal of Accounting Research
, vol.30
, Issue.no. 2
, pp. 197-219
-
-
Billings, B.K.1
Morton, R.M.2
-
20
-
-
0000370142
-
The Effects of Qualified Audit Opinions on Earnings Response Coefficients.
-
Choi S. K. Jeter D. C. 1992. “The Effects of Qualified Audit Opinions on Earnings Response Coefficients.” Journal of Accounting & Economics 15: 229–248.
-
(1992)
Journal of Accounting & Economics
, vol.15
, pp. 229-248
-
-
Choi, S.K.1
Jeter, D.C.2
-
21
-
-
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: 231–258.
-
(1987)
Journal of Accounting and Economics
, vol.9
, pp. 231-258
-
-
Christie, A.A.1
-
22
-
-
45949122839
-
Intra-industry Information Releases: A Recursive Systems Approach.
-
Clinch G. J. Sinclair N. A. 1987. “Intra-industry Information Releases: A Recursive Systems Approach.” Journal of Accounting and Economics 9: 89–106.
-
(1987)
Journal of Accounting and Economics
, vol.9
, pp. 89-106
-
-
Clinch, G.J.1
Sinclair, N.A.2
-
23
-
-
0031498152
-
Changes in the Value-Relevance of Earnings and Book Values over the Past Forty Years.
-
Collins D. W. Maydew E. L. Weiss I. S. 1997. “Changes in the Value-Relevance of Earnings and Book Values over the Past Forty Years.” Journal of Accounting and Economics 24 (1): 39–67.
-
(1997)
Journal of Accounting and Economics
, vol.24
, Issue.1
, pp. 39-67
-
-
Collins, D.W.1
Maydew, E.L.2
Weiss, I.S.3
-
24
-
-
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: 353–379.
-
(1994)
Journal of Accounting and Economics
, vol.18
, pp. 353-379
-
-
Dechow, P.M.1
-
25
-
-
0010802772
-
Information Content of Accounting Announcements.
-
(October).
-
Dontoh A. Ronen J. 1993. “Information Content of Accounting Announcements.” The Accounting Review 68, no. 4 (October): 857–869.
-
(1993)
The Accounting Review
, vol.68
, Issue.no. 4
, pp. 857-869
-
-
Dontoh, A.1
Ronen, J.2
-
26
-
-
3843050240
-
Post Announcement Drift in Rational Expectations Model.
-
Dontoh A. Ronen J. Sarath B. 2003. “Post Announcement Drift in Rational Expectations Model.” Review of Accounting Studies 8(1): 69–104.
-
(2003)
Review of Accounting Studies
, vol.8
, Issue.1
, pp. 69-104
-
-
Dontoh, A.1
Ronen, J.2
Sarath, B.3
-
27
-
-
34249067819
-
The Interpretation of Information and Corporate Disclosure Strategies.
-
(March).
-
Dutta S. Trueman B. 2002. “The Interpretation of Information and Corporate Disclosure Strategies.” Review of Accounting Strategies 7, no. 1 (March): 75–96.
-
(2002)
Review of Accounting Strategies
, vol.7
, Issue.no. 1
, pp. 75-96
-
-
Dutta, S.1
Trueman, B.2
-
28
-
-
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
-
29
-
-
21844500601
-
Industry-Wide Disclosure Dynamics.
-
(Spring).
-
Dye R. Sridhar S. 1995. “Industry-Wide Disclosure Dynamics.” Journal of Accounting Research 33, no. 1 (Spring): 157–174.
-
(1995)
Journal of Accounting Research
, vol.33
, Issue.no. 1
, pp. 157-174
-
-
Dye, R.1
Sridhar, S.2
-
32
-
-
0000720902
-
Intra-Industry Information Transfers Associated with Earnings Releases.
-
Foster G. 1981. “Intra-Industry Information Transfers Associated with Earnings Releases.” Journal of Accounting and Economics 3: 201–232.
-
(1981)
Journal of Accounting and Economics
, vol.3
, pp. 201-232
-
-
Foster, G.1
-
35
-
-
0347347167
-
Corporate Disclosure Policy and the Information of Stock Price.
-
(March).
-
Gelb D. S. Zarowin P. 2002. “Corporate Disclosure Policy and the Information of Stock Price.” Review of Accounting Studies 7, no. 1 (March): 33–52.
-
(2002)
Review of Accounting Studies
, vol.7
, Issue.no. 1
, pp. 33-52
-
-
Gelb, D.S.1
Zarowin, P.2
-
36
-
-
0030549329
-
The Strategic Timing of Corporate Disclosures.
-
(summer).
-
Gennotte G. Trueman B. 1996. “The Strategic Timing of Corporate Disclosures.” Review of Financial Studies 9, no. 2 (summer): 665–690.
-
(1996)
Review of Financial Studies
, vol.9
, Issue.no. 2
, pp. 665-690
-
-
Gennotte, G.1
Trueman, B.2
-
38
-
-
0035540338
-
Conservatism, Optimal Disclosure Policy, and the Timeliness of Financial Reports.
-
(October).
-
Gigler F. B. Hemmer T. 2001. “Conservatism, Optimal Disclosure Policy, and the Timeliness of Financial Reports.” The Accounting Review 76, no. 4 (October): 471–494.
-
(2001)
The Accounting Review
, vol.76
, Issue.no. 4
, pp. 471-494
-
-
Gigler, F.B.1
Hemmer, T.2
-
39
-
-
0000868739
-
The Changing Time-Series Properties of Earnings, Cash Flows and Accruals: Has Financial Reporting become More Conservative?
-
(June).
-
Givoly D. Hayn C. 2000. “The Changing Time-Series Properties of Earnings, Cash Flows and Accruals: Has Financial Reporting become More Conservative?” Journal of Accounting and Economics 29, no. 3 (June): 287–320.
-
(2000)
Journal of Accounting and Economics
, vol.29
, Issue.no. 3
, pp. 287-320
-
-
Givoly, D.1
Hayn, C.2
-
40
-
-
0348002880
-
Rising Conservatism: Implications for Financial Analysis.
-
(January-February).
-
Givoly D. Hayn C. 2002. “Rising Conservatism: Implications for Financial Analysis.” Financial Analysts Journal 58, no. 1 (January-February): 56–74.
-
(2002)
Financial Analysts Journal
, vol.58
, Issue.no. 1
, pp. 56-74
-
-
Givoly, D.1
Hayn, C.2
-
42
-
-
0000633779
-
Corporate Governance: Some Theory and Implications.
-
Hart O. 1995. “Corporate Governance: Some Theory and Implications.” The Economic Journal 105: 678–689.
-
(1995)
The Economic Journal
, vol.105
, pp. 678-689
-
-
Hart, O.1
-
43
-
-
0000388461
-
Stock Performance and Intermediation Changes Surrounding Sustained Increases in Disclosure.
-
(Fall).
-
Healy P. M. Hutton A. Palepu K. G. 1999. “Stock Performance and Intermediation Changes Surrounding Sustained Increases in Disclosure.” Contemporary Accounting Research 16, no. 3 (Fall): 485–520.
-
(1999)
Contemporary Accounting Research
, vol.16
, Issue.no. 3
, pp. 485-520
-
-
Healy, P.M.1
Hutton, A.2
Palepu, K.G.3
-
44
-
-
0012319054
-
A Review of the Empirical Disclosure Literature.
-
no. (September).
-
Healy P. Palepu K. 2001. “A Review of the Empirical Disclosure Literature.” Journal of Accounting & Economics 31, no. 1–3 (September): 405–440.
-
(2001)
Journal of Accounting & Economics
, vol.31
, Issue.1–3
, pp. 405-440
-
-
Healy, P.1
Palepu, K.2
-
45
-
-
0001574630
-
A Review of the Earnings Management Literature and Its Implications for Standard Setting.
-
Healy P. M. Wahlen J. M. 1999. “A Review of the Earnings Management Literature and Its Implications for Standard Setting.” Accounting Horizons 13: 365–383.
-
(1999)
Accounting Horizons
, vol.13
, pp. 365-383
-
-
Healy, P.M.1
Wahlen, J.M.2
-
46
-
-
0000139691
-
Moral Hazard and Observability.
-
Holmstrom B. 1979. “Moral Hazard and Observability.” The Bell Journal of Economics 10 (2): 74–91.
-
(1979)
The Bell Journal of Economics
, vol.10
, Issue.2
, pp. 74-91
-
-
Holmstrom, B.1
-
49
-
-
0001402873
-
The Effect of Ex Ante Earnings Uncertainty on Earnings Response Coefficients.
-
Imhoff E. A. Lobo G. J. 1992. “The Effect of Ex Ante Earnings Uncertainty on Earnings Response Coefficients.” The Accounting Review 67: 427–439.
-
(1992)
The Accounting Review
, vol.67
, pp. 427-439
-
-
Imhoff, E.A.1
Lobo, G.J.2
-
50
-
-
84965703984
-
The Association between the Accuracy of Management Earnings Forecasts and Discretionary Accounting Changes.
-
(Winter).
-
Jaggi B. Sannella A. 1995. “The Association between the Accuracy of Management Earnings Forecasts and Discretionary Accounting Changes.” Journal of Accounting, Auditing & Finance 10, no. 1 (Winter): 1–21.
-
(1995)
Journal of Accounting, Auditing & Finance
, vol.10
, Issue.no. 1
, pp. 1-21
-
-
Jaggi, B.1
Sannella, A.2
-
51
-
-
0043227323
-
Institutional Ownership and the Extent to which Stock Prices Reflect Future Earnings.
-
(Spring).
-
Jiambalvo J. Rajgopal S. Venkatachalam M. 2002. “Institutional Ownership and the Extent to which Stock Prices Reflect Future Earnings.” Contemporary Accounting Research 19, no. 1 (Spring): 117–145.
-
(2002)
Contemporary Accounting Research
, vol.19
, Issue.no. 1
, pp. 117-145
-
-
Jiambalvo, J.1
Rajgopal, S.2
Venkatachalam, M.3
-
52
-
-
77549088343
-
The Relationship between Accounting Numbers and Returns: Some Empirical Evidence from the Emerging Market of the Czech Republic.
-
Jindrichovska Irena. 2001. “The Relationship between Accounting Numbers and Returns: Some Empirical Evidence from the Emerging Market of the Czech Republic.” The European Accounting Review 10 (1): 107–131.
-
(2001)
The European Accounting Review
, vol.10
, Issue.1
, pp. 107-131
-
-
Jindrichovska, I.1
-
53
-
-
0005636245
-
Shareholder Wealth Effects of the Private Securities Litigation Reform Act of 1995.
-
(September).
-
Johnson M. Kasznik R. Nelson K. 2000. “Shareholder Wealth Effects of the Private Securities Litigation Reform Act of 1995.” Review of Financial Studies 5, no. 3 (September): 217–233.
-
(2000)
Review of Financial Studies
, vol.5
, Issue.no. 3
, pp. 217-233
-
-
Johnson, M.1
Kasznik, R.2
Nelson, K.3
-
54
-
-
0035639406
-
The Impact of Securities Litigation Reform on the Disclosure of Forward-Looking Information by High Technology Firms.
-
(September).
-
Johnson M. Kasznik R. Nelson K. 2001. “The Impact of Securities Litigation Reform on the Disclosure of Forward-Looking Information by High Technology Firms.” Journal of Accounting Research 39, no. 2 (September): 297–327.
-
(2001)
Journal of Accounting Research
, vol.39
, Issue.no. 2
, pp. 297-327
-
-
Johnson, M.1
Kasznik, R.2
Nelson, K.3
-
55
-
-
0033463501
-
On the Association between Voluntary Disclosure and Earnings Management.
-
(Spring).
-
Kasznik R. 1999. “On the Association between Voluntary Disclosure and Earnings Management.” Journal of Accounting Research 47, no. 1 (Spring): 57–81.
-
(1999)
Journal of Accounting Research
, vol.47
, Issue.no. 1
, pp. 57-81
-
-
Kasznik, R.1
-
56
-
-
0000261213
-
To Warn or Not to Warn: Management Disclosures in the Face of an Earnings Surprise.
-
Kasznik R. Lev B. 1995. “To Warn or Not to Warn: Management Disclosures in the Face of an Earnings Surprise.” The Accounting Review 70: 113–134.
-
(1995)
The Accounting Review
, vol.70
, pp. 113-134
-
-
Kasznik, R.1
Lev, B.2
-
57
-
-
0001427287
-
Expectations Adjustment via Timely Management Forecasts: Review, Synthesis, and Suggestions for Future Research.
-
King R. Pownall G. Waymire G. 1990. “Expectations Adjustment via Timely Management Forecasts: Review, Synthesis, and Suggestions for Future Research.” Journal of Accounting Research 9: 113–144.
-
(1990)
Journal of Accounting Research
, vol.9
, pp. 113-144
-
-
King, R.1
Pownall, G.2
Waymire, G.3
-
59
-
-
0000288294
-
Capital Market Research in Accounting.
-
nos. (September).
-
Kothari S. P. 2001. “Capital Market Research in Accounting.” Journal of Accounting and Economics 31, nos. 1–3 (September): 105–231.
-
(2001)
Journal of Accounting and Economics
, vol.31
, Issue.1–3
, pp. 105-231
-
-
Kothari, S.P.1
-
60
-
-
21344483941
-
Cross-Sectional Determinants of Analysts Ratings of Corporate Disclosures.
-
Lang M. Lundholm R. 1993. “Cross-Sectional Determinants of Analysts Ratings of Corporate Disclosures.” Journal of Accounting Research 31: 246–271.
-
(1993)
Journal of Accounting Research
, vol.31
, pp. 246-271
-
-
Lang, M.1
Lundholm, R.2
-
61
-
-
0030305317
-
Corporate Disclosure Policy and Analyst Behavior.
-
Lang M. Lundholm R. 1996. “Corporate Disclosure Policy and Analyst Behavior.” The Accounting Review 71 (4): 467–493.
-
(1996)
The Accounting Review
, vol.71
, Issue.4
, pp. 467-493
-
-
Lang, M.1
Lundholm, R.2
-
62
-
-
0242534354
-
The Economic Consequences of Increased Disclosure.
-
Leuz C. Verrecchia R. 2001. “The Economic Consequences of Increased Disclosure.” Journal of Accounting Research 38 (Supplement): 91–124.
-
(2001)
Journal of Accounting Research
, vol.38
, Issue.Supplement
, pp. 91-124
-
-
Leuz, C.1
Verrecchia, R.2
-
63
-
-
0001918670
-
Voluntary Disclosure, Non-Disclosure and Stock Prices.
-
Lev B. Penman S. 1990. “Voluntary Disclosure, Non-Disclosure and Stock Prices.” Journal of Accounting Research 28: 49–76.
-
(1990)
Journal of Accounting Research
, vol.28
, pp. 49-76
-
-
Lev, B.1
Penman, S.2
-
65
-
-
0036628375
-
Bringing the Future Forward: The Effect of Disclosure on the Returns-Earnings Relation.
-
(June).
-
Lundholm R. Myers L. A. 2002. “Bringing the Future Forward: The Effect of Disclosure on the Returns-Earnings Relation.” Journal of Accounting Research 40, no. 3 (June): 809–839.
-
(2002)
Journal of Accounting Research
, vol.40
, Issue.no. 3
, pp. 809-839
-
-
Lundholm, R.1
Myers, L.A.2
-
66
-
-
0002586234
-
Evidence of Informational Asymmetries from Management Earnings Forecasts and Stock Returns.
-
McNichols M. 1989. “Evidence of Informational Asymmetries from Management Earnings Forecasts and Stock Returns.” The Accounting Review 64 (1): 1–27.
-
(1989)
The Accounting Review
, vol.64
, Issue.1
, pp. 1-27
-
-
McNichols, M.1
-
67
-
-
84990355876
-
Earnings Performance and Discretionary Disclosure.
-
(June).
-
Miller G. S. 1999. “Earnings Performance and Discretionary Disclosure.” Journal of Accounting Research 40, no. 3. (June): 809–839.
-
(1999)
Journal of Accounting Research
, vol.40
, Issue.no. 3
, pp. 809-839
-
-
Miller, G.S.1
-
70
-
-
0042415379
-
Insider Trading and the Voluntary Disclosure of Information by Firms.
-
(March).
-
Narayanan R. 2000. “Insider Trading and the Voluntary Disclosure of Information by Firms.” Journal of Banking and Finance 24, no. 3 (March): 395–425.
-
(2000)
Journal of Banking and Finance
, vol.24
, Issue.no. 3
, pp. 395-425
-
-
Narayanan, R.1
-
71
-
-
3142578938
-
Some Hypotheses on the Pattern of Management Informal Disclosures.
-
Pastena V. Ronen J. 1979. “Some Hypotheses on the Pattern of Management Informal Disclosures.” Journal of Accounting Research 17 (Autumn): 550–564.
-
(1979)
Journal of Accounting Research
, vol.17
, Issue.Autumn
, pp. 550-564
-
-
Pastena, V.1
Ronen, J.2
-
72
-
-
0002621371
-
Voluntary Disclosure Choice and Earnings Information Transfer.
-
Pownall G. Waymire G. 1989a. “Voluntary Disclosure Choice and Earnings Information Transfer.” Journal of Accounting Research 27: 85–105.
-
(1989)
Journal of Accounting Research
, vol.27
, pp. 85-105
-
-
Pownall, G.1
Waymire, G.2
-
73
-
-
0010919213
-
Voluntary Disclosure Credibility and Securities Prices: Evidence from Management Earnings Forecasts, 1969-1973.
-
Pownall G. Waymire G. 1989b. “Voluntary Disclosure Credibility and Securities Prices: Evidence from Management Earnings Forecasts, 1969-1973.” Journal of Accounting Research 27: 227–245.
-
(1989)
Journal of Accounting Research
, vol.27
, pp. 227-245
-
-
Pownall, G.1
Waymire, G.2
-
75
-
-
0042231253
-
Incentives for Voluntary Disclosure.
-
Ronen J. Yaari V. L. 2001. “Incentives for Voluntary Disclosure.” Journal of Financial Markets 4 (4): 309–413.
-
(2001)
Journal of Financial Markets
, vol.4
, Issue.4
, pp. 309-413
-
-
Ronen, J.1
Yaari, V.L.2
-
77
-
-
0035600704
-
Reporting Discretion and Private Information Communication through Earnings.
-
Sankar M. R. Subramanyam K. R. 2001. “Reporting Discretion and Private Information Communication through Earnings.” Journal of Accounting Research 39 (2): 365–386.
-
(2001)
Journal of Accounting Research
, vol.39
, Issue.2
, pp. 365-386
-
-
Sankar, M.R.1
Subramanyam, K.R.2
-
78
-
-
0347939409
-
The Relation between Aggregate Earnings and Security Returns over Long Intervals.
-
Shroff P. E. 2002. “The Relation between Aggregate Earnings and Security Returns over Long Intervals.” Contemporary Accounting Research 19 (1): 147–164.
-
(2002)
Contemporary Accounting Research
, vol.19
, Issue.1
, pp. 147-164
-
-
Shroff, P.E.1
-
79
-
-
0035729482
-
Economic Consequences of the Declining Relevance of Financial Reports.
-
Sinha N. Watts J. 2001. “Economic Consequences of the Declining Relevance of Financial Reports.” Journal of Accounting Research 39 (3): 663–681.
-
(2001)
Journal of Accounting Research
, vol.39
, Issue.3
, pp. 663-681
-
-
Sinha, N.1
Watts, J.2
-
80
-
-
21344476154
-
Why Firms Voluntarily Disclose Bad News.
-
(Spring).
-
Skinner D. J. 1994. “Why Firms Voluntarily Disclose Bad News.” Journal of Accounting Research 32, no. 1 (Spring): 38–60.
-
(1994)
Journal of Accounting Research
, vol.32
, Issue.no. 1
, pp. 38-60
-
-
Skinner, D.J.1
-
81
-
-
0031280675
-
Earnings Disclosures and Stockholder Lawsuits.
-
(November).
-
Skinner D. J. 1997. “Earnings Disclosures and Stockholder Lawsuits.” Journal of Accounting and Economics 23, no. 3. (November): 249–282.
-
(1997)
Journal of Accounting and Economics
, vol.23
, Issue.no. 3
, pp. 249-282
-
-
Skinner, D.J.1
-
84
-
-
0010737651
-
Asymmetric Information and New Disclosure Rules.
-
(October).
-
Spiegel M. Subrahmanyam A. 2000. “Asymmetric Information and New Disclosure Rules.” Journal of Financial Intermediation 9, no. 4 (October): 363–403.
-
(2000)
Journal of Financial Intermediation
, vol.9
, Issue.no. 4
, pp. 363-403
-
-
Spiegel, M.1
Subrahmanyam, A.2
-
85
-
-
44549083340
-
Market Imperfections as the Cause of Accounting Income Smoothing—The Case of Differential Capital Access.
-
Srinidhi B. Ronen J. Maindiratta A. 2001. “Market Imperfections as the Cause of Accounting Income Smoothing—The Case of Differential Capital Access.” Review of Quantitative Finance and Accounting 17 (3): 283–300.
-
(2001)
Review of Quantitative Finance and Accounting
, vol.17
, Issue.3
, pp. 283-300
-
-
Srinidhi, B.1
Ronen, J.2
Maindiratta, A.3
-
88
-
-
21344444983
-
Uncertain Precision and Price Reactions to Information.
-
(April).
-
Subramanyam K. R. 1996. “Uncertain Precision and Price Reactions to Information.” The Accounting Review (April): 207–220.
-
(1996)
The Accounting Review
, pp. 207-220
-
-
Subramanyam, K.R.1
-
89
-
-
0011428445
-
Communication and Income Smoothing Through Accounting Method Choice.
-
Suh Y. S. 1990. “Communication and Income Smoothing Through Accounting Method Choice.” Management Science 36 (6): 704–729.
-
(1990)
Management Science
, vol.36
, Issue.6
, pp. 704-729
-
-
Suh, Y.S.1
-
90
-
-
0001282397
-
Non-Disclosure and Adverse Disclosure as Signals of Firm Value.
-
Teoh S. H. Hwang C. Y. 1991. “Non-Disclosure and Adverse Disclosure as Signals of Firm Value.” Review of Financial Studies 4: 283–313.
-
(1991)
Review of Financial Studies
, vol.4
, pp. 283-313
-
-
Teoh, S.H.1
Hwang, C.Y.2
-
91
-
-
0000108948
-
Perceived Auditor Quality and the Earnings Response Coefficient.
-
Teoh S. H. Wong T. J. 1993. “Perceived Auditor Quality and the Earnings Response Coefficient.” The Accounting Review 68 (2), 346–366.
-
(1993)
The Accounting Review
, vol.68
, Issue.2
, pp. 346-366
-
-
Teoh, S.H.1
Wong, T.J.2
-
92
-
-
0000648516
-
Managerial Disclosures and Shareholder Litigation.
-
Trueman B. 1997. “Managerial Disclosures and Shareholder Litigation.” Review of Accounting Studies 1: 181–199.
-
(1997)
Review of Accounting Studies
, vol.1
, pp. 181-199
-
-
Trueman, B.1
-
94
-
-
21144466884
-
Accounting Recognition and the Relevance of Earnings as an Explanatory Variable for Returns.
-
Warfield T. D. Wild J. J. 1992. “Accounting Recognition and the Relevance of Earnings as an Explanatory Variable for Returns.” The Accounting Review 67 (4): 821–842.
-
(1992)
The Accounting Review
, vol.67
, Issue.4
, pp. 821-842
-
-
Warfield, T.D.1
Wild, J.J.2
-
95
-
-
0000927669
-
Additional Evidence on the Information Content of Management Earnings Forecasts
-
Waymire G. 1984. “Additional Evidence on the Information Content of Management Earnings Forecasts,” Journal of Accounting Research 22: 703–718.
-
(1984)
Journal of Accounting Research
, vol.22
, pp. 703-718
-
-
Waymire, G.1
-
96
-
-
84990384556
-
Discussion of ‘Earnings Management and the Revelation Principle.’
-
Ziv A. 1998. “Discussion of ‘Earnings Management and the Revelation Principle.’” Review of Accounting Studies 3: 35–40.
-
(1998)
Review of Accounting Studies
, vol.3
, pp. 35-40
-
-
Ziv, A.1
|