IDEAS home Printed from https://ideas.repec.org/r/bla/joares/v45y2007i5p1081-1114.html
   My bibliography  Save this item

Regression‐Based Tests of the Market Pricing of Accounting Numbers: The Mishkin Test and Ordinary Least Squares

Citations

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


Cited by:

  1. Strydom, Maria & Skully, Michael & Veeraraghavan, Madhu, 2014. "Is the accrual anomaly robust to firm-level analysis?," International Review of Financial Analysis, Elsevier, vol. 34(C), pages 157-165.
  2. Gegenfurtner, Bernhard & Ampenberger, Markus & Kaserer, Christoph, 2009. "The impact of managerial ownership, monitoring and accounting standard choice on accrual mispricing," CEFS Working Paper Series 2009-02, Technische Universität München (TUM), Center for Entrepreneurial and Financial Studies (CEFS).
  3. Carabias, Jose M., 2018. "The real-time information content of macroeconomic news: implications for firm-level earnings expectations," LSE Research Online Documents on Economics 86399, London School of Economics and Political Science, LSE Library.
  4. Sean Shun Cao & Ganapathi S. Narayanamoorthy, 2012. "Earnings Volatility, Post–Earnings Announcement Drift, and Trading Frictions," Journal of Accounting Research, Wiley Blackwell, vol. 50(1), pages 41-74, March.
  5. Sanjay Sehgal & Srividya Subramaniam & Florent Deisting, 2012. "Accruals and Cash Flows Anomalies: Evidence From Indian Stock Market," Post-Print hal-01881919, HAL.
  6. Houdou Basse Mama & Rachidi Kotchoni, 2017. "Investor Relations' Quality and Mispricing," EconomiX Working Papers 2017-33, University of Paris Nanterre, EconomiX.
  7. Sami Keskek & James N. Myers & Linda A. Myers, 2020. "Investors' Misweighting of Firm‐Level Information and the Market's Expectations of Earnings," Contemporary Accounting Research, John Wiley & Sons, vol. 37(3), pages 1828-1853, September.
  8. Po‐Chang Chen & Ganapathi S. Narayanamoorthy & Theodore Sougiannis & Hui Zhou, 2020. "Analyst underreaction and the post‐forecast revision drift," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 47(9-10), pages 1151-1181, October.
  9. Dana Hollie & Philip B. Shane & Qiuhong Zhao & Steven Cahan, 2017. "The role of financial analysts in stock market efficiency with respect to annual earnings and its cash and accrual components," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 57(1), pages 199-237, March.
  10. Gongmeng Chen & Michael Firth & Daniel Ning Gao, 2011. "The Information Content of Earnings Components: Evidence from the Chinese Stock Market," European Accounting Review, Taylor & Francis Journals, vol. 20(4), pages 669-692, May.
  11. Lo, May H. & Xu, Le (Emily), 2013. "Regulation FD and analysts’ vs. investors’ weightings of the cash components of earnings," Research in Accounting Regulation, Elsevier, vol. 25(2), pages 169-184.
  12. Kim, Jung Hoon & Lin, Steve, 2019. "Accrual anomaly and mandatory adoption of IFRS: Evidence from Germany," Advances in accounting, Elsevier, vol. 47(C).
  13. Lu, Hsueh-Tien, 2018. "Voluntary disclosure and the pricing of earnings components," Journal of Behavioral and Experimental Finance, Elsevier, vol. 20(C), pages 64-73.
  14. Jose M. Carabias, 2018. "The real-time information content of macroeconomic news: implications for firm-level earnings expectations," Review of Accounting Studies, Springer, vol. 23(1), pages 136-166, March.
  15. Vafaeimehr, Ahmadreza & Schulmerich, Marcus & Paterlini, Sandra, 2023. "Top investment banks, confirmation Bias, and the market pricing of forecast revisions," International Review of Financial Analysis, Elsevier, vol. 88(C).
  16. Ashok Robin & Qiang Wu, 2015. "Firm growth and the pricing of discretionary accruals," Review of Quantitative Finance and Accounting, Springer, vol. 45(3), pages 561-590, October.
  17. Venter, Elmar R. & Cahan, Steven F. & Emanuel, David, 2013. "Mandatory Earnings Disaggregation and the Persistence and Pricing of Earnings Components," The International Journal of Accounting, Elsevier, vol. 48(1), pages 26-53.
  18. Peter M. Johnson & Thomas J. Lopez & Trevor L. Sorensen, 2021. "Did SFAS 141/142 improve the market’s understanding of net assets, goodwill, or other intangible assets?," Review of Quantitative Finance and Accounting, Springer, vol. 56(3), pages 891-915, April.
  19. Sanjeev Bhojraj & Partha Sengupta & Suning Zhang, 2017. "Restructuring Charges, FAS 146, and the Accrual Anomaly," Management Science, INFORMS, vol. 63(11), pages 3654-3671, November.
  20. Gray, Philip & Liao, Iris Siyu & Strydom, Maria, 2018. "The profitability of trading NOA and accruals: One effect or two?," International Review of Financial Analysis, Elsevier, vol. 58(C), pages 211-224.
  21. Hyunjung Choi & Doocheol Moon & Andres Guiral & Byungchul Choi, 2021. "Corporate sustainability and the market pricing of accounting numbers," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 28(3), pages 1117-1126, May.
  22. Brett Govendir & Peter Wells, 2014. "The influence of the accruals generating process on earnings persistence," Australian Journal of Management, Australian School of Business, vol. 39(4), pages 593-614, November.
  23. Asad Kausar & Richard J. Taffler & Christine Tan, 2009. "The Going‐Concern Market Anomaly," Journal of Accounting Research, Wiley Blackwell, vol. 47(1), pages 213-239, March.
  24. Jeffrey J. Coulton & Caitlin M. S. Ruddock & Stephen L. Taylor, 2014. "The Informativeness of Dividends and Associated Tax Credits," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 41(9-10), pages 1309-1336, November.
  25. Curtis Farnsel, 2023. "Do Investors Perceive the Link Between Equity Method Earnings and Future Earnings? The Role of Supplemental Disclosures," Abacus, Accounting Foundation, University of Sydney, vol. 59(4), pages 954-982, December.
  26. Richardson, Scott & Tuna, Irem & Wysocki, Peter, 2010. "Accounting anomalies and fundamental analysis: A review of recent research advances," Journal of Accounting and Economics, Elsevier, vol. 50(2-3), pages 410-454, December.
  27. Fatma JADLAOUI & Slaheddine HALLARA, 2020. "Accruals Anomaly and Cash Flows Anomaly: Evidence in France," International Journal of Research and Scientific Innovation, International Journal of Research and Scientific Innovation (IJRSI), vol. 7(10), pages 124-131, October.
  28. Theodosia Konstantinidi & Arthur Kraft & Peter F. Pope, 2016. "Asymmetric Persistence and the Market Pricing of Accruals and Cash Flows," Abacus, Accounting Foundation, University of Sydney, vol. 52(1), pages 140-165, March.
  29. Vincent Chen & Samuel Tiras, 2015. "‘Other information’ as an explanatory factor for the opposite market reactions to earnings surprises," Review of Quantitative Finance and Accounting, Springer, vol. 45(4), pages 757-784, November.
  30. Diana MURESAN, 2015. "The Mishkin Test: An Analysis Of Model Extensions," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 7, pages 393-400, April.
  31. Balboa, Marina & López-Espinosa, Germán & Rubia, Antonio, 2013. "Nonlinear dynamics in discretionary accruals: An analysis of bank loan-loss provisions," Journal of Banking & Finance, Elsevier, vol. 37(12), pages 5186-5207.
  32. Al-Shattarat, Basiem & Hussainey, Khaled & Al-Shattarat, Wasim, 2022. "The impact of abnormal real earnings management to meet earnings benchmarks on future operating performance," International Review of Financial Analysis, Elsevier, vol. 81(C).
  33. Basse Mama, Houdou, 2018. "Nonlinear capital market payoffs to science-led innovation," Research Policy, Elsevier, vol. 47(6), pages 1084-1095.
  34. Hong, Philip K. & Hwang, Seokyoun, 2018. "Fair value disclosure of pension plan assets and audit fees," Advances in accounting, Elsevier, vol. 41(C), pages 88-96.
  35. Edward J. Riedl & Estelle Y. Sun & Guannan Wang, 2021. "Sentiment, Loss Firms, and Investor Expectations of Future Earnings," Contemporary Accounting Research, John Wiley & Sons, vol. 38(1), pages 518-544, March.
  36. Lewellen, Jonathan, 2010. "Accounting anomalies and fundamental analysis: An alternative view," Journal of Accounting and Economics, Elsevier, vol. 50(2-3), pages 455-466, December.
  37. Yong-Chul Shin & Kun Yu & Neil Fargher, 2016. "Do investors misprice components of net periodic pension cost?," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 56(3), pages 845-878, September.
  38. Thomas J. Lopez & Craig A. Sisneros & Trevor Sorensen, 2020. "The market pricing of negative special items through time: an unintended consequence of regulation change?," Review of Quantitative Finance and Accounting, Springer, vol. 54(2), pages 753-777, February.
IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.