IDEAS home Printed from https://ideas.repec.org/a/bla/jbfnac/v22y1995i5p695-712.html

The Differential Information Contents Of Unexpected Permanent And Temporary Earnings

Author

Listed:
  • Mohinder Parkash

Abstract

No abstract is available for this item.

Suggested Citation

  • Mohinder Parkash, 1995. "The Differential Information Contents Of Unexpected Permanent And Temporary Earnings," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 22(5), pages 695-712, July.
    • Handle: RePEc:bla:jbfnac:v:22:y:1995:i:5:p:695-712
    DOI: 10.1111/j.1468-5957.1995.tb00384.x
    as

    Download full text from publisher

    File URL: https://doi.org/10.1111/j.1468-5957.1995.tb00384.x
    Download Restriction: no
    File URL: https://libkey.io/10.1111/j.1468-5957.1995.tb00384.x?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    References listed on IDEAS

    as
    1. Kormendi, Roger & Lipe, Robert, 1987. "Earnings Innovations, Earnings Persistence, and Stock Returns," The Journal of Business, University of Chicago Press, vol. 60(3), pages 323-345, July.
    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. Kim, Kyungho & Schroeder, Douglas A., 1990. "Analysts' use of managerial bonus incentives in forecasting earnings," Journal of Accounting and Economics, Elsevier, vol. 13(1), pages 4-23, May.
    4. Shleifer, Andrei & Vishny, Robert W, 1986. "Large Shareholders and Corporate Control," Journal of Political Economy, University of Chicago Press, vol. 94(3), pages 461-488, June.
    5. Wilson, Gp, 1986. "The Relative Information-Content Of Accruals And Cash Flows - Combined Evidence At The Earnings Announcement And Annual-Report Release Date," Journal of Accounting Research, John Wiley & Sons, Ltd., vol. 24, pages 165-200.
    6. Brown, Lawrence D. & Hagerman, Robert L. & Griffin, Paul A. & Zmijewski, Mark E., 1987. "An evaluation of alternative proxies for the market's assessment of unexpected earnings," Journal of Accounting and Economics, Elsevier, vol. 9(2), pages 159-193, July.
    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. William Kross & DOUGLAS A. SCHROEDER, 1989. "Firm Prominence and the Differential Information Content of Quarterly Earnings Announcements," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 16(1), pages 55-74, March.
    9. Gerald L. Salamon & E. Dan Smith, 1979. "Corporate Control and Managerial Misrepresentation of Firm Performance," Bell Journal of Economics, The RAND Corporation, vol. 10(1), pages 319-328, Spring.
    10. Hagerman, Rl & Zmijewski, Me & Shah, P, 1984. "The Association Between The Magnitude Of Quarterly Earnings Forecast Errors And Risk-Adjusted Stock Returns," Journal of Accounting Research, John Wiley & Sons, Ltd., vol. 22(2), pages 526-540.
    11. Lev, B, 1989. "On The Usefulness Of Earnings And Earnings Research - Lessons And Directions From 2 Decades Of Empirical-Research," Journal of Accounting Research, John Wiley & Sons, Ltd., vol. 27, pages 153-192.
    12. Rayburn, J, 1986. "The Association Of Operating Cash Flow And Accruals With Security Returns," Journal of Accounting Research, John Wiley & Sons, Ltd., vol. 24, pages 112-133.
    13. Dhaliwal, Dan S. & Salamon, Gerald L. & Dan Smith, E., 1982. "The effect of owner versus management control on the choice of accounting methods," Journal of Accounting and Economics, Elsevier, vol. 4(1), pages 41-53, July.
    14. Brickley, James A. & Lease, Ronald C. & Smith, Clifford Jr., 1988. "Ownership structure and voting on antitakeover amendments," Journal of Financial Economics, Elsevier, vol. 20(1-2), pages 267-291, January.
    15. Collins, Daniel W. & Kothari, S. P. & Rayburn, Judy Dawson, 1987. "Firm size and the information content of prices with respect to earnings," Journal of Accounting and Economics, Elsevier, vol. 9(2), pages 111-138, July.
    16. Brown, Ld & Rozeff, Ms, 1979. "Adaptive Expectations, Time-Series Models, And Analyst Forecast Revision," Journal of Accounting Research, John Wiley & Sons, Ltd., vol. 17(2), pages 341-351.
    17. Healy, Paul M., 1985. "The effect of bonus schemes on accounting decisions," Journal of Accounting and Economics, Elsevier, vol. 7(1-3), pages 85-107, April.
    18. Hoskin, Re & Hughes, Js & Ricks, We, 1986. "Evidence On The Incremental Information-Content Of Additional Firm Disclosures Made Concurrently With Earnings," Journal of Accounting Research, John Wiley & Sons, Ltd., vol. 24, pages 1-32.
    19. Lipe, Rc, 1986. "The Information Contained In The Components Of Earnings," Journal of Accounting Research, John Wiley & Sons, Ltd., vol. 24, pages 37-64.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Mohamed Sellami, 2006. "Typologie des déterminants comptables de la valeur : Apports de l'approche économique de l'information dans la mesure de la valeur," Post-Print halshs-00558252, HAL.
    2. S. P. Kothari & Charles Wasley, 2019. "Commemorating the 50‐Year Anniversary of Ball and Brown (1968): The Evolution of Capital Market Research over the Past 50 Years," Journal of Accounting Research, John Wiley & Sons, Ltd., vol. 57(5), pages 1117-1159, December.
    3. Brown, Lawrence D., 1996. "Influential accounting articles, individuals, Ph.D. granting institutions and faculties: A citational analysis," Accounting, Organizations and Society, Elsevier, vol. 21(7-8), pages 723-754.
    4. Gary C. Biddle & Gim S. Seow & Andrew F. Siegel, 1995. "Relative versus Incremental Information Content," Contemporary Accounting Research, John Wiley & Sons, vol. 12(1), pages 1-23, September.
    5. Kothari, S. P., 2001. "Capital markets research in accounting," Journal of Accounting and Economics, Elsevier, vol. 31(1-3), pages 105-231, September.
    6. A. Rashad Abdel†Khalik, 1990. "Specification problems with information content of earnings: revisions and rationality of expectations and self†selection bias," Contemporary Accounting Research, John Wiley & Sons, vol. 7(1), pages 142-172, September.
    7. Dechow, Patricia & Ge, Weili & Schrand, Catherine, 2010. "Understanding earnings quality: A review of the proxies, their determinants and their consequences," Journal of Accounting and Economics, Elsevier, vol. 50(2-3), pages 344-401, December.
    8. Matthias Meyer & Utz Schäffer & Markus Gmür, 2008. "Transfer und Austausch von Wissen in der Accounting-Forschung: Eine Zitations- und Kozitationsanalyse englischsprachiger Accounting-Journals 1990–2004," Schmalenbach Journal of Business Research, Springer, vol. 60(2), pages 153-181, March.
    9. John J. Wild & Sung S. Kwon, 1994. "Earnings Expectations, Firm Size, And The Informativeness Of Stock Prices," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 21(7), pages 975-996, October.
    10. Ahsan Habib, 2010. "Value relevance of alternative accounting performance measures: Australian evidence," Accounting Research Journal, Emerald Group Publishing Limited, vol. 23(2), pages 190-212, September.
    11. Hannu, Schadewitz, 1997. "Financial and nonfinancial information in interim reports: Determinants and implications," MPRA Paper 44292, University Library of Munich, Germany.
    12. Colin D.B. Clubb, 1995. "An Empirical Study Of The Information Content Of Accounting Earnings, Funds Flows And Cash Flows In The Uk," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 22(1), pages 35-52, January.
    13. Paul K. Chaney & Debra C. Jeter, 1992. "The effect of size on the magnitude of long†window earnings response coefficients," Contemporary Accounting Research, John Wiley & Sons, vol. 8(2), pages 540-560, March.
    14. Daniel W. Collins & William K. Salatka, 1993. "Noisy Accounting Earnings Signals and Earnings Response Coefficients: The Case of Foreign Currency Accounting," Contemporary Accounting Research, John Wiley & Sons, vol. 10(1), pages 119-159, September.
    15. van Lent, L.A.G.M., 1999. "Incomplete contracting theory in empirical accounting research," Other publications TiSEM 088f797d-9fa4-4081-98f4-1, Tilburg University, School of Economics and Management.
    16. Byung T. Ro, 1989. "Earnings news and the firm size effect," Contemporary Accounting Research, John Wiley & Sons, vol. 6(1), pages 177-195, September.
    17. Ray Ball & Lakshmanan Shivakumar, 2008. "How Much New Information Is There in Earnings?," Journal of Accounting Research, John Wiley & Sons, Ltd., vol. 46(5), pages 975-1016, December.
    18. Mary E. Barth & William H. Beaver & John R. M. Hand & Wayne R. Landsman, 1999. "Accruals, Cash Flows, and Equity Values," Review of Accounting Studies, Springer, vol. 4(3), pages 205-229, December.
    19. Habib, Ahsan, 2008. "The role of accruals and cash flows in explaining security returns: Evidence from New Zealand," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 17(1), pages 51-66.
    20. Mary E. Barth & Greg Clinch & Doron Israeli, 2016. "What do accruals tell us about future cash flows?," Review of Accounting Studies, Springer, vol. 21(3), pages 768-807, September.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:bla:jbfnac:v:22:y:1995:i:5:p:695-712. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Wiley Content Delivery (email available below). General contact details of provider: http://www.blackwellpublishing.com/journal.asp?ref=0306-686X .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.