IDEAS home Printed from https://ideas.repec.org/a/eee/aosoci/v25y2000i2p103-129.html
   My bibliography  Save this article

Do we really 'know' what we think we know? A case study of seminal research and its subsequent overgeneralization

Author

Listed:
  • Smith Bamber, Linda
  • Christensen, Theodore E.
  • Gaver, Kenneth M.

Abstract

No abstract is available for this item.

Suggested Citation

  • Smith Bamber, Linda & Christensen, Theodore E. & Gaver, Kenneth M., 2000. "Do we really 'know' what we think we know? A case study of seminal research and its subsequent overgeneralization," Accounting, Organizations and Society, Elsevier, vol. 25(2), pages 103-129, February.
    • Handle: RePEc:eee:aosoci:v:25:y:2000:i:2:p:103-129
    as

    Download full text from publisher

    File URL: http://www.sciencedirect.com/science/article/pii/S0361-3682(99)00027-6
    Download Restriction: Full text for ScienceDirect subscribers only
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    References listed on IDEAS

    as
    1. Atiase, Rk, 1985. "Predisclosure Information, Firm Capitalization, And Security Price Behavior Around Earnings Announcements," Journal of Accounting Research, Wiley Blackwell, vol. 23(1), pages 21-36.
    2. Beaver, Wh, 1968. "Information Content Of Annual Earnings Announcements," Journal of Accounting Research, Wiley Blackwell, vol. 6, pages 67-92.
    3. R. Murray Lindsay, 1994. "Publication System Biases Associated with the Statistical Testing Paradigm," Contemporary Accounting Research, John Wiley & Sons, vol. 11(1), pages 33-57, June.
    4. Leamer, Edward E, 1983. "Let's Take the Con Out of Econometrics," American Economic Review, American Economic Association, vol. 73(1), pages 31-43, March.
    5. Shores, D, 1990. "The Association Between Interim Information And Security Returns Surrounding Earnings Announcements," Journal of Accounting Research, Wiley Blackwell, vol. 28(1), pages 164-181.
    6. Fama, Eugene F, et al, 1969. "The Adjustment of Stock Prices to New Information," International Economic Review, Department of Economics, University of Pennsylvania and Osaka University Institute of Social and Economic Research Association, vol. 10(1), pages 1-21, February.
    7. Barth, Me & Mcnichols, Mf, 1994. "Estimation And Market Valuation Of Environmental Liabilities Relating To Superfund Sites," Journal of Accounting Research, Wiley Blackwell, vol. 32, pages 177-209.
    8. Mouck, T., 1998. "Capital markets research and real world complexity: The emerging challenge of chaos theory," Accounting, Organizations and Society, Elsevier, vol. 23(2), pages 189-203, February.
    9. Grant, Eb, 1980. "Market Implications Of Differential Amounts Of Interim Information," Journal of Accounting Research, Wiley Blackwell, vol. 18(1), pages 255-268.
    10. Oppong, A, 1980. "Information-Content Of Annual Earnings Announcements Revisited," Journal of Accounting Research, Wiley Blackwell, vol. 18(2), pages 574-584.
    11. Ball, R & Brown, P, 1968. "Empirical Evaluation Of Accounting Income Numbers," Journal of Accounting Research, Wiley Blackwell, vol. 6(2), pages 159-178.
    12. Davidson, Hj, 1968. "Information Content Of Annual Earnings Announcements - Discussion," Journal of Accounting Research, Wiley Blackwell, vol. 6, pages 96-100.
    13. Smith, David B. & Pourciau, Susan, 1988. "A comparison of the financial characteristics of December and non-December year-end companies," Journal of Accounting and Economics, Elsevier, vol. 10(4), pages 335-344, December.
    14. Lev, B, 1989. "On The Usefulness Of Earnings And Earnings Research - Lessons And Directions From 2 Decades Of Empirical-Research," Journal of Accounting Research, Wiley Blackwell, vol. 27, pages 153-192.
    15. Marais, Ml, 1984. "An Application Of The Bootstrap Method To The Analysis Of Squared, Standardized Market Model Prediction Errors," Journal of Accounting Research, Wiley Blackwell, vol. 22, pages 33-54.
    16. 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.
    Full references (including those not matched with items on IDEAS)

    Citations

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


    Cited by:

    1. A. William Richardson & Kevin Veenstra, 2022. "The Post‐earnings Announcement Drift: A Pre‐earnings Announcement Effect? A Multi‐period Analysis," Abacus, Accounting Foundation, University of Sydney, vol. 58(4), pages 648-678, December.
    2. François Aubert, 2005. "L'Impact Des Changements De Méthodes Comptables Sur Les Rentabilites Boursieres," Post-Print halshs-00581111, HAL.
    3. William H. Beaver & Maureen F. McNichols & Zach Z. Wang, 2018. "The information content of earnings announcements: new insights from intertemporal and cross-sectional behavior," Review of Accounting Studies, Springer, vol. 23(1), pages 95-135, March.
    4. Peter D. Easton & Steven J. Monahan & Florin P. Vasvari, 2009. "Initial Evidence on the Role of Accounting Earnings in the Bond Market," Journal of Accounting Research, Wiley Blackwell, vol. 47(3), pages 721-766, June.
    5. Howard Chan & Robert Faff & Alan Ramsay, 2005. "Firm Size and the Information Content of Annual Earnings Announcements: Australian Evidence," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 32(1‐2), pages 211-253, January.
    6. Jeffery S. Abarbanell & Reuven Lehavy, 2007. "Letting the “Tail Wag the Dog†: The Debate over GAAP versus Street Earnings Revisited," Contemporary Accounting Research, John Wiley & Sons, vol. 24(3), pages 675-723, September.
    7. Gregory S. Miller, 2004. "Discussion of What Determines Corporate Transparency?," Journal of Accounting Research, Wiley Blackwell, vol. 42(2), pages 253-268, May.
    8. Khlif, Hichem & Chalmers, Keryn, 2015. "A review of meta-analytic research in accounting," Journal of Accounting Literature, Elsevier, vol. 35(C), pages 1-27.
    9. Pevzner, Mikhail & Xie, Fei & Xin, Xiangang, 2015. "When firms talk, do investors listen? The role of trust in stock market reactions to corporate earnings announcements," Journal of Financial Economics, Elsevier, vol. 117(1), pages 190-223.
    10. Carlos Alves & F. Teixeira Dos Santos, 2008. "Do First and Third Quarter Unaudited Financial Reports Matter? The Portuguese Case," European Accounting Review, Taylor & Francis Journals, vol. 17(2), pages 361-392.
    11. Thomas R. Dyckman & Stephen A. Zeff, 2019. "Important Issues in Statistical Testing and Recommended Improvements in Accounting Research," Econometrics, MDPI, vol. 7(2), pages 1-11, May.
    12. Ray Ball & Lakshmanan Shivakumar, 2008. "How Much New Information Is There in Earnings?," Journal of Accounting Research, Wiley Blackwell, vol. 46(5), pages 975-1016, December.
    13. Ball, Ray & Brown, Philip, 2019. "Ball and Brown (1968) after fifty years," Pacific-Basin Finance Journal, Elsevier, vol. 53(C), pages 410-431.
    14. DeFond, Mark & Hung, Mingyi & Trezevant, Robert, 2007. "Investor protection and the information content of annual earnings announcements: International evidence," Journal of Accounting and Economics, Elsevier, vol. 43(1), pages 37-67, March.
    15. Napier, Christopher J., 2006. "Accounts of change: 30 years of historical accounting research," Accounting, Organizations and Society, Elsevier, vol. 31(4-5), pages 445-507.
    16. Gong, Stephen X.H. & Firth, Michael & Cullinane, Kevin, 2006. "The information content of earnings releases by global airlines," Journal of Air Transport Management, Elsevier, vol. 12(2), pages 82-91.
    17. Russell J. Craig & Niamh M. Brennan, 2012. "An exploration of the relationship between language choice in CEO letters to shareholders and corporate reputation," Accounting Forum, Taylor & Francis Journals, vol. 36(3), pages 166-177, September.
    18. Chen, Clement C. & Jones, Keith T. & Scarlata, Audrey N. & Stone, Dan N., 2012. "Does the Holland model of occupational choice (HMOC) perpetuate the Beancounter-Bookkeeper (BB) stereotype of accountants?," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 23(4), pages 370-389.
    19. Ilia D Dichev & Feng Li, 2013. "Growth and accounting choice," Australian Journal of Management, Australian School of Business, vol. 38(2), pages 221-252, August.
    20. Frankfurter, George M. & McGoun, Elton G., 2002. "Resistance is futile: the assimilation of behavioral finance," Journal of Economic Behavior & Organization, Elsevier, vol. 48(4), pages 375-389, August.
    21. Pankaj Kumar Baag & Kavitha P, 2017. "Philosophies and tradition of accounting research," Working papers 260, Indian Institute of Management Kozhikode.
    22. Gleason, Kimberly C. & Lee, Chun I & Mathur, Ike, 2002. "Dimensions of international expansions by US firms to China: Wealth effects, mode selection, and firm-specific factors," International Review of Economics & Finance, Elsevier, vol. 11(2), pages 139-154, May.
    23. David Ashton & Chau (Ruby) Trinh, 2018. "Evaluating the information content of earnings forecasts," Accounting and Business Research, Taylor & Francis Journals, vol. 48(6), pages 674-699, September.
    24. Fernando, Guy D. & Schneible, Richard A. & Tripathy, Arindam, 2016. "Firm strategy and market reaction to earnings," Advances in accounting, Elsevier, vol. 33(C), pages 20-34.
    25. Abdel-Rahim, Heba Y. & Stevens, Douglas E., 2018. "Information system precision and honesty in managerial reporting: A re-examination of information asymmetry effects," Accounting, Organizations and Society, Elsevier, vol. 64(C), pages 31-43.

    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. Kothari, S. P., 2001. "Capital markets research in accounting," Journal of Accounting and Economics, Elsevier, vol. 31(1-3), pages 105-231, September.
    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, Wiley Blackwell, vol. 57(5), pages 1117-1159, December.
    3. Ray Ball & Lakshmanan Shivakumar, 2008. "How Much New Information Is There in Earnings?," Journal of Accounting Research, Wiley Blackwell, vol. 46(5), pages 975-1016, December.
    4. Howard Chan & Robert Faff & Alan Ramsay, 2005. "Firm Size and the Information Content of Annual Earnings Announcements: Australian Evidence," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 32(1‐2), pages 211-253, January.
    5. 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.
    6. Howard Chan & Robert Faff & Alan Ramsay, 2005. "Firm Size and the Information Content of Annual Earnings Announcements: Australian Evidence," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 32(1‐2), pages 211-253, January.
    7. 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.
    8. Kajüter, Peter & Klassmann, Florian & Nienhaus, Martin, 2016. "Do Reviews by External Auditors Improve the Information Content of Interim Financial Statements?," The International Journal of Accounting, Elsevier, vol. 51(1), pages 23-50.
    9. Pascal Dumontier & Bernard Raffournier, 2002. "Accounting and capital markets: a survey of the European evidence," European Accounting Review, Taylor & Francis Journals, vol. 11(1), pages 119-151.
    10. Theodore E. Christensen & Toni Q. Smith & Pamela S. Stuerke, 2004. "Public Predisclosure Information, Firm Size, Analyst Following, and Market Reactions to Earnings Announcements," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 31(7‐8), pages 951-984, September.
    11. Ryan, Paul, 2005. "The market impact of directors' trades: relationship to various measures of a firm's information environment," The British Accounting Review, Elsevier, vol. 37(3), pages 319-337.
    12. Rowland K. Atiase & Linda S. Bamber & Senyo Tse, 1989. "Timeliness of financial reporting, the firm size effect, and stock price reactions to annual earnings announcements," Contemporary Accounting Research, John Wiley & Sons, vol. 5(2), pages 526-552, March.
    13. Yadav, Pradeep K., 1992. "Event studies based on volatility of returns and trading volume: A review," The British Accounting Review, Elsevier, vol. 24(2), pages 157-184.
    14. Fargher, Neil & Wee, Marvin, 2019. "The impact of Ball and Brown (1968) on generations of research," Pacific-Basin Finance Journal, Elsevier, vol. 54(C), pages 55-72.
    15. 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.
    16. Yezegel, Ari, 2015. "Why do analysts revise their stock recommendations after earnings announcements?," Journal of Accounting and Economics, Elsevier, vol. 59(2), pages 163-181.
    17. Wijayana, Singgih & Gray, Sidney J., 2018. "Capital market consequences of cultural influences on earnings: The case of cross-listed firms in the U.S. stock market," International Review of Financial Analysis, Elsevier, vol. 57(C), pages 134-147.
    18. William H. Beaver & Maureen F. McNichols & Zach Z. Wang, 2018. "The information content of earnings announcements: new insights from intertemporal and cross-sectional behavior," Review of Accounting Studies, Springer, vol. 23(1), pages 95-135, March.
    19. 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.
    20. Das, Somnath & King, Alexander Z., 2021. "Measuring the informativeness of earnings announcements: The role of event windows," The Quarterly Review of Economics and Finance, Elsevier, vol. 82(C), pages 350-367.

    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:eee:aosoci:v:25:y:2000:i:2:p:103-129. 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: Catherine Liu (email available below). General contact details of provider: http://www.elsevier.com/locate/aos .

    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.