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The Information Content Of The President'S Letter To Shareholders

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  • Eric Abrahamson
  • Eli Amir

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Suggested Citation

  • Eric Abrahamson & Eli Amir, 1996. "The Information Content Of The President'S Letter To Shareholders," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 23(8), pages 1157-1182, December.
    • Handle: RePEc:bla:jbfnac:v:23:y:1996:i:8:p:1157-1182
    DOI: 10.1111/j.1468-5957.1996.tb01163.x
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    References listed on IDEAS

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    1. Easton, Pd & Harris, Ts, 1991. "Earnings As An Explanatory Variable For Returns," Journal of Accounting Research, John Wiley & Sons, Ltd., vol. 29(1), pages 19-36.
    2. Ou, Jane A. & Penman, Stephen H., 1989. "Financial statement analysis and the prediction of stock returns," Journal of Accounting and Economics, Elsevier, vol. 11(4), pages 295-329, November.
    3. Frazier, Kb & Ingram, Rw & Tennyson, Bm, 1984. "A Methodology For The Analysis Of Narrative Accounting Disclosures," Journal of Accounting Research, John Wiley & Sons, Ltd., vol. 22(1), pages 318-331.
    4. 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.
    5. Lev, B & Thiagarajan, Sr, 1993. "Fundamental Information Analysis," Journal of Accounting Research, John Wiley & Sons, Ltd., vol. 31(2), pages 190-215.
    6. Easton, Peter D. & Harris, Trevor S. & Ohlson, James A., 1992. "Aggregate accounting earnings can explain most of security returns : The case of long return intervals," Journal of Accounting and Economics, Elsevier, vol. 15(2-3), pages 119-142, August.
    7. Freeman, Rn & Ohlson, Ja & Penman, Sh, 1982. "Book Rate-Of-Return And Prediction Of Earnings Changes - An Empirical-Investigation," Journal of Accounting Research, John Wiley & Sons, Ltd., vol. 20(2), pages 639-653.
    8. Lipe, Rc, 1986. "The Information Contained In The Components Of Earnings," Journal of Accounting Research, John Wiley & Sons, Ltd., vol. 24, pages 37-64.
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    Cited by:

    1. Aswini Kumar Bhuyan & Devesh Baid & Manit Mishra & Chandresh Baid, 2026. "Development of a domain-specific dictionary for analysing management discussion and analysis (MD&A) reports: an Indian perspective," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 23(2), pages 608-622, June.
    2. Anting Li & Jianqiong Wang & Yaru Yang, 2025. "Social Trust and the Disclosure of Letters to Shareholders," Australian Accounting Review, CPA Australia, vol. 35(3), pages 277-303, September.
    3. Hao Sun & Yuki Gong & Sing Lui So & Willa Li, 2026. "The Price of Trust: How CEO Behavioral Integrity Shapes the Cost of Equity Capital," International Review of Finance, International Review of Finance Ltd., vol. 26(1), March.
    4. Manar Al‐Mohareb & Herenia Gutiérrez Ponce & Julián Chamizo González, 2025. "Factors affecting the quality of accounting disclosures provided in the annual reports for Jordanian firms," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 32(2), pages 1444-1456, March.

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