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The Marginal Information Content of Selected Items In Financial Statements

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  • A.D. Castagna
  • Z.P. Matolcsy

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  • A.D. Castagna & Z.P. Matolcsy, 1989. "The Marginal Information Content of Selected Items In Financial Statements," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 16(3), pages 317-333, June.
    • Handle: RePEc:bla:jbfnac:v:16:y:1989:i:3:p:317-333
    DOI: 10.1111/j.1468-5957.1989.tb00021.x
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    References listed on IDEAS

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    1. Whittred, Gp, 1980. "The Timeliness Of The Australian Annual-Report - 1972-1977," Journal of Accounting Research, John Wiley & Sons, Ltd., vol. 18(2), pages 623-628.
    2. Hopwood, Ws & Mckeown, Jc, 1985. "The Incremental Informational Content Of Interim Expenses Over Interim Sales," Journal of Accounting Research, John Wiley & Sons, Ltd., vol. 23(1), pages 161-174.
    3. Patell, Jm, 1976. "Corporate Forecasts Of Earnings Per Share And Stock-Price Behavior - Empirical Tests," Journal of Accounting Research, John Wiley & Sons, Ltd., vol. 14(2), pages 246-276.
    4. Palmon, Dan & Schneller, Meir I., 1980. "The relationship between securities' abnormal price movements and Wall Street Journal news," Journal of Banking & Finance, Elsevier, vol. 4(3), pages 235-247, September.
    5. Penman, Sh, 1980. "An Empirical-Investigation Of The Voluntary Disclosure Of Corporate-Earnings Forecasts," Journal of Accounting Research, John Wiley & Sons, Ltd., vol. 18(1), pages 132-160.
    6. Gonedes, Nj, 1978. "Corporate Signaling, External Accounting, And Capital-Market Equilibrium - Evidence On Dividends, Income, And Extraordinary Items," Journal of Accounting Research, John Wiley & Sons, Ltd., vol. 16(1), pages 26-79.
    7. Ball, R & Brown, P, 1968. "Empirical Evaluation Of Accounting Income Numbers," Journal of Accounting Research, John Wiley & Sons, Ltd., vol. 6(2), pages 159-178.
    8. Gonedes, Nicholas J, 1975. "Information-Production and Capital Market Equilibrium," Journal of Finance, American Finance Association, vol. 30(3), pages 841-864, June.
    9. Griffin, Paul A, 1976. "Competitive Information in the Stock Market: An Empirical Study of Earnings, Dividends and Analysts' Forecasts," Journal of Finance, American Finance Association, vol. 31(2), pages 631-650, May.
    10. Foster, G, 1973. "Stock Market Reaction To Estimates Of Earnings Per Share By Company Officials," Journal of Accounting Research, John Wiley & Sons, Ltd., vol. 11(1), pages 25-37.
    11. Lev, B & Ohlson, Ja, 1982. "Market-Based Empirical-Research In Accounting - A Review, Interpretation, And Extension," Journal of Accounting Research, John Wiley & Sons, Ltd., vol. 20, pages 249-322.
    12. Gonedes, Nj & Dopuch, N & Penman, Sh, 1976. "Disclosure Rules, Information-Production, And Capital-Market Equilibrium - Case Of Forecast Disclosure Rules," Journal of Accounting Research, John Wiley & Sons, Ltd., vol. 14(1), pages 89-137.
    13. Beaver, William H. & Griffin, Paul A. & Landsman, Wayne R., 1984. "Testing for incremental information content in the presence of collinearity : A comment," Journal of Accounting and Economics, Elsevier, vol. 6(3), pages 219-223, December.
    14. Laub, P Michael, 1976. "On the Informational Content of Dividends," The Journal of Business, University of Chicago Press, vol. 49(1), pages 73-80, January.
    15. Watts, Ross L. & Zimmerman, Jerold L., 1980. "On the irrelevance of replacement cost disclosures for security prices," Journal of Accounting and Economics, Elsevier, vol. 2(2), pages 95-106, August.
    16. Christie, Andrew A. & Kennelley, Michael D. & William King, J. & Schaefer, Thomas F., 1984. "Testing for incremental information content in the presence of collinearity," Journal of Accounting and Economics, Elsevier, vol. 6(3), pages 205-217, December.
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    Cited by:

    1. Teppo Martikainen, 1993. "Stock Returns And Classification Pattern Of Firm‐Specific Financial Variables: Empirical Evidence With Finnish Data," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 20(4), pages 537-557, June.

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