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Accruals, Disclosure and the Pricing of Future Earnings in the European Market

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  • Christina Dargenidou
  • Stuart McLeay
  • Ivana Raonic

Abstract

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  • Christina Dargenidou & Stuart McLeay & Ivana Raonic, 2011. "Accruals, Disclosure and the Pricing of Future Earnings in the European Market," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 38(5-6), pages 473-504, June.
    • Handle: RePEc:bla:jbfnac:v:38:y:2011:i:5-6:p:473-504
    DOI: j.1468-5957.2011.02245.x
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    File URL: http://hdl.handle.net/10.1111/j.1468-5957.2011.02245.x
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    Citations

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    Cited by:

    1. Chung, Dennis Y. & Hrazdil, Karel & Novak, Jiri & Suwanyangyuan, Nattavut, 2019. "Does the large amount of information in corporate disclosures hinder or enhance price discovery in the capital market?," Journal of Contemporary Accounting and Economics, Elsevier, vol. 15(1), pages 36-52.
    2. Moumen, Néjia & Ben Othman, Hakim & Hussainey, Khaled, 2015. "The value relevance of risk disclosure in annual reports: Evidence from MENA emerging markets," Research in International Business and Finance, Elsevier, vol. 34(C), pages 177-204.
    3. Dargenidou, Christina & Jackson, Richard H.G. & Tsalavoutas, Ioannis & Tsoligkas, Fanis, 2021. "Capitalisation of R&D and the informativeness of stock prices: Pre- and post-IFRS evidence," The British Accounting Review, Elsevier, vol. 53(4).
    4. Papanastasopoulos, Georgios A., 2015. "Accruals, growth, accounting distortions and stock returns: The case of FRS3 in the UK," The North American Journal of Economics and Finance, Elsevier, vol. 33(C), pages 39-54.

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