IDEAS home Printed from https://ideas.repec.org/a/bla/joares/v28y1990i1p182-192.html
   My bibliography  Save this article

Intertemporal And Cross-Sectional Variation In The Association Between Unexpected Accounting Rates Of Return And Abnormal Returns

Author

Listed:
  • BOARD, JLG
  • WALKER, M

Abstract

No abstract is available for this item.

Suggested Citation

  • Board, Jlg & Walker, M, 1990. "Intertemporal And Cross-Sectional Variation In The Association Between Unexpected Accounting Rates Of Return And Abnormal Returns," Journal of Accounting Research, Wiley Blackwell, vol. 28(1), pages 182-192.
    • Handle: RePEc:bla:joares:v:28:y:1990:i:1:p:182-192
    DOI: http://hdl.handle.net/10.2307/2491222
    as

    Download full text from publisher

    File URL: http://www.jstor.org/stable/pdf/2491222.pdf
    Download Restriction: no
    File URL: https://libkey.io/http://hdl.handle.net/10.2307/2491222?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
    ---><---

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Feenstra, Dick W. & Huijgen, Carel A. & Wang, Hua, 2000. "An evaluation of the accounting rate of return : evidence for Dutch quoted firms," Research Report 00E55, University of Groningen, Research Institute SOM (Systems, Organisations and Management).
    2. repec:dgr:rugsom:00e55 is not listed on IDEAS
    3. 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.
    4. Joachim Hoegh-Krohn, Nils E. & Knivsfla, Kjell Henry, 2000. "Accounting for Intangible Assets in Scandinavia, the UK, the US, and by the IASC: Challenges and a Solution," The International Journal of Accounting, Elsevier, vol. 35(2), pages 243-265, July.
    5. Filip, Andrei & Raffournier, Bernard, 2010. "The value relevance of earnings in a transition economy: The case of Romania," The International Journal of Accounting, Elsevier, vol. 45(1), pages 77-103, March.
    6. Thomas Schleicher & Martin Walker, 1999. "Share price anticipation of earnings and management's discussion of operations and financing," Accounting and Business Research, Taylor & Francis Journals, vol. 29(4), pages 321-335.
    7. Ali Naef Mohammad, 2016. "Valuation Tools for Determining the Value of Assets: A Literature Review," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 6(4), pages 63-72, October.
    8. Martin Walker, 1997. "Clean Surplus Accounting Models and Market-based Accounting Research: A Review," Accounting and Business Research, Taylor & Francis Journals, vol. 27(4), pages 341-355.
    9. Dimitrios Kousenidis & Christos Negakis & Iordanis Floropoulos, 2000. "Size and book-to-market factors in the relationship between average stock returns and average book returns: some evidence from an emerging market," European Accounting Review, Taylor & Francis Journals, vol. 9(2), pages 225-243.

    More about this item

    Keywords

    Accounting rate of returns; Abnormal returns; Intertemporal variation; Cross-section variation;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • G14 - Financial Economics - - General Financial Markets - - - Information and Market Efficiency; Event Studies; Insider Trading

    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:joares:v:28:y:1990:i:1:p:182-192. 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.

    We have no bibliographic references for this item. You can help adding them by using 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=0021-8456 .

    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.