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The association between accounting earnings and security returns for large and small firms

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Cited by:

  1. Bikki Jaggi & Alessandra Allini & Riccardo Macchioni & Annamaria Zampella, 2018. "Do investors find carbon information useful? Evidence from Italian firms," Review of Quantitative Finance and Accounting, Springer, vol. 50(4), pages 1031-1056, May.
  2. Hyun Song Shin, 2003. "Disclosures and Asset Returns," Econometrica, Econometric Society, vol. 71(1), pages 105-133, January.
  3. Liao, Lin & Kang, Helen & Morris, Richard D. & Tang, Qingliang, 2013. "Information asymmetry of fair value accounting during the financial crisis," Journal of Contemporary Accounting and Economics, Elsevier, vol. 9(2), pages 221-236.
  4. Fei, Xingyuan, 2022. "Nondisclosure and analyst behavior: Evidence from redaction of proprietary information from public filings," Journal of Corporate Finance, Elsevier, vol. 72(C).
  5. Jeong, Jinho, 2013. "Determinants of dividend smoothing in emerging market: The case of Korea," Emerging Markets Review, Elsevier, vol. 17(C), pages 76-88.
  6. Kothari, S. P., 2001. "Capital markets research in accounting," Journal of Accounting and Economics, Elsevier, vol. 31(1-3), pages 105-231, September.
  7. David P. Weber, 2009. "Do Analysts and Investors Fully Appreciate the Implications of Book†Tax Differences for Future Earnings?," Contemporary Accounting Research, John Wiley & Sons, vol. 26(4), pages 1175-1206, December.
  8. Mahmoud Delshadi & Mahmoud Hosseinniakani & Zabihollah Rezaee, 2023. "Does options trading deter real activities manipulation?," Review of Quantitative Finance and Accounting, Springer, vol. 61(2), pages 673-699, August.
  9. Huang, Meng & Marsden, Alastair & Poskitt, Russell, 2009. "The impact of disclosure reform on the NZX's financial information environment," Pacific-Basin Finance Journal, Elsevier, vol. 17(4), pages 460-478, September.
  10. Kothari, S. P. & Zimmerman, Jerold L., 1995. "Price and return models," Journal of Accounting and Economics, Elsevier, vol. 20(2), pages 155-192, September.
  11. Stéphane Benveniste & Renaud Coulomb & Marc Sangnier, 2022. "The (Market) Value of State Honors," Working Papers halshs-03558566, HAL.
  12. Frankel, Richard & Li, Xu, 2004. "Characteristics of a firm's information environment and the information asymmetry between insiders and outsiders," Journal of Accounting and Economics, Elsevier, vol. 37(2), pages 229-259, June.
  13. Byung T. Ro, 1989. "Earnings news and the firm size effect," Contemporary Accounting Research, John Wiley & Sons, vol. 6(1), pages 177-195, September.
  14. 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.
  15. Chien-Chi Chu & Kung-Cheng Ho & Chia-Chun Lo & Andreas Karathanasopoulos & I-Ming Jiang, 2019. "Information disclosure, transparency ranking system and firms’ value deviation: evidence from Taiwan," Review of Quantitative Finance and Accounting, Springer, vol. 53(3), pages 721-747, October.
  16. Richard M. Morton, 1998. "The Incremental Informativeness of Stock Prices for Future Accounting Earnings," Contemporary Accounting Research, John Wiley & Sons, vol. 15(1), pages 57-81, March.
  17. Cheon, Yong-Ho & Lee, Kuan-Hui, 2018. "Time variation of MAX-premium with market volatility: Evidence from Korean stock market," Pacific-Basin Finance Journal, Elsevier, vol. 51(C), pages 32-46.
  18. Kevin K. Li & Richard G. Sloan, 2017. "Has goodwill accounting gone bad?," Review of Accounting Studies, Springer, vol. 22(2), pages 964-1003, June.
  19. Jang Youn Cho & Kooyul Jung, 1991. "The differential information content of earnings announcements: The case of merger," Contemporary Accounting Research, John Wiley & Sons, vol. 8(1), pages 42-61, September.
  20. Cemile ÖZGÜR, 2019. "Hisse Senedi Getirileri İle Finansal Oranlar Arasındaki İlişkinin Araştırılmasında Bir Panel ARDL Uygulaması," Istanbul Management Journal, Istanbul University Business School, vol. 0(86), pages 97-112, June.
  21. Fan, Joseph P. H. & Wong, T. J., 2002. "Corporate ownership structure and the informativeness of accounting earnings in East Asia," Journal of Accounting and Economics, Elsevier, vol. 33(3), pages 401-425, August.
  22. Peta Stevenson-Clarke & Allan Hodgson, 2005. "Estimating the Value Added by Big 8/6/5 Auditors Using Earnings and Cash Response Coefficients," Accounting Research Journal, Emerald Group Publishing, vol. 18(1), pages 21-33, June.
  23. Visani, Franco & Di Lascio, F. Marta L. & Gardini, Silvia, 2020. "The impact of institutional and cultural factors on the use of non-GAAP financial measures. International evidence from the oil and gas industry," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 40(C).
  24. 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.
  25. Sabri Boubaker & Hind Sami, 2011. "Multiple large shareholders and earnings informativeness," Review of Accounting and Finance, Emerald Group Publishing Limited, vol. 10(3), pages 246-266, August.
  26. 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.
  27. Paul Draper & Krishna Paudyal, 2008. "Information Asymmetry and Bidders' Gains," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 35(3‐4), pages 376-405, April.
  28. Ball, Ray & Bartov, Eli, 1996. "How naive is the stock market's use of earnings information?," Journal of Accounting and Economics, Elsevier, vol. 21(3), pages 319-337, June.
  29. Stefan Hirsch & David Lanter & Robert Finger, 2021. "Profitability and profit persistence in EU food retailing: Differences between top competitors and fringe firms," Agribusiness, John Wiley & Sons, Ltd., vol. 37(2), pages 235-263, April.
  30. Borochin, Paul, 2020. "The information content of real operating performance measures from the airline industry," Journal of Financial Markets, Elsevier, vol. 50(C).
  31. Zhang, Qi & Cai, Charlie X. & Keasey, Kevin, 2013. "Market reaction to earnings news: A unified test of information risk and transaction costs," Journal of Accounting and Economics, Elsevier, vol. 56(2), pages 251-266.
  32. Han, Jerry C. Y. & Wild, John J., 2000. "Predisclosure Information, Firm Capitalization, and Earnings Information Transfers," Journal of Business Research, Elsevier, vol. 49(3), pages 273-288, September.
  33. Stephen P. Baginski & John M. Hassell & Donald Pagach, 1995. "Further Evidence on Nontrading†Period Information Release," Contemporary Accounting Research, John Wiley & Sons, vol. 12(1), pages 207-221, September.
  34. Zhang, Yuyang & Uchida, Konari & Bu, Hua, 2013. "How do accounting standards and insiders' incentives affect earnings management? Evidence from China," Emerging Markets Review, Elsevier, vol. 16(C), pages 78-99.
  35. Terry Shevlin & D. Shores, 1993. "Firm Size, Security Returns, and Unexpected Earnings: The Anomalous Signed†Size Effect," Contemporary Accounting Research, John Wiley & Sons, vol. 10(1), pages 1-30, September.
  36. 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.
  37. Antoniou, Antonios & Lam, Herbert Y.T. & Paudyal, Krishna, 2007. "Profitability of momentum strategies in international markets: The role of business cycle variables and behavioural biases," Journal of Banking & Finance, Elsevier, vol. 31(3), pages 955-972, March.
  38. Yohan An, 2015. "Earnings Response Coefficients and Default Risk: Case of Korean Firms," International Journal of Financial Research, International Journal of Financial Research, Sciedu Press, vol. 6(2), pages 67-71, April.
  39. Gilbert, Aaron & Tourani-Rad, Alireza & Wisniewski, Tomasz Piotr, 2006. "Do insiders crowd out analysts?," Finance Research Letters, Elsevier, vol. 3(1), pages 40-48, March.
  40. Zhang, Yuan, 2005. "Revenue recognition timing and attributes of reported revenue: The case of software industry's adoption of SOP 91-1," Journal of Accounting and Economics, Elsevier, vol. 39(3), pages 535-561, September.
  41. P. Barrett Wheeler, 2021. "Unrecognized Expected Credit Losses and Bank Share Prices," Journal of Accounting Research, Wiley Blackwell, vol. 59(3), pages 805-866, June.
  42. Kathryn E. Easterday & Pradyot K. Sen, 2023. "Another look at the dividend-price relationship in the accounting valuation framework," Review of Quantitative Finance and Accounting, Springer, vol. 61(3), pages 879-925, October.
  43. Jonathan A. Milian, 2015. "Unsophisticated Arbitrageurs and Market Efficiency: Overreacting to a History of Underreaction?," Journal of Accounting Research, Wiley Blackwell, vol. 53(1), pages 175-220, March.
  44. Richard Kent & Jacqueline Birt, 2021. "IAS 7 and value relevance: the direct method versus the indirect method," Review of Accounting Studies, Springer, vol. 26(4), pages 1532-1586, December.
  45. Ran Lu-Andrews, 2017. "Tenant Quality and REIT Liquidity Management," The Journal of Real Estate Finance and Economics, Springer, vol. 54(3), pages 272-296, April.
  46. Zolotoy, L., 2008. "Empirical essays on the information transfer between and the informational efficiency of stock markets," Other publications TiSEM 2a2652c6-1060-4622-8721-8, Tilburg University, School of Economics and Management.
  47. Manapol Ekkayokkaya & Phil Holmes & Krishna Paudyal, 2009. "Limited Information and the Sustainability of Unlisted‐Target Acquirers' Returns," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 36(9‐10), pages 1201-1227, November.
  48. Gomes, Armando & Gorton, Gary & Madureira, Leonardo, 2007. "SEC Regulation Fair Disclosure, information, and the cost of capital," Journal of Corporate Finance, Elsevier, vol. 13(2-3), pages 300-334, June.
  49. Dan S. Dhaliwal & Kyung J. Lee & Neil L. Fargher, 1991. "The association between unexpected earnings and abnormal security returns in the presence of financial leverage," Contemporary Accounting Research, John Wiley & Sons, vol. 8(1), pages 20-41, September.
  50. Begona Giner & Carmelo Reverte, 1999. "The value relevance of earnings disaggregation provided in the Spanish profit and loss account," European Accounting Review, Taylor & Francis Journals, vol. 8(4), pages 609-629.
  51. Charest, Guy & Cosset, Jean-Claude & Marhfor, Ahmed & M’Zali, Bouchra, 2013. "US cross-listing and corporate disclosure policy," Journal of Multinational Financial Management, Elsevier, vol. 23(1), pages 97-112.
  52. Lee, Kuan-Hui & Wang, Shu-Feng, 2023. "Allocation of attention and the delayed reaction of stock returns to liquidity shock: Global evidence," Journal of Empirical Finance, Elsevier, vol. 72(C), pages 421-444.
  53. Maria Cristina Abad Navarro, 2003. "Utilidad de una Medida de la Eficiencia en la Generación de Ventas para la Predicción del Resultado," Working Papers 0307, Departament Empresa, Universitat Autònoma de Barcelona, revised Sep 2003.
  54. repec:vuw:vuwscr:18930 is not listed on IDEAS
  55. Ryan T. Ball & Peter Easton, 2013. "Dissecting Earnings Recognition Timeliness," Journal of Accounting Research, Wiley Blackwell, vol. 51(5), pages 1099-1132, December.
  56. Liu, Wai-Man, 2009. "Monitoring and limit order submission risks," Journal of Financial Markets, Elsevier, vol. 12(1), pages 107-141, February.
  57. 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.
  58. 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.
  59. Chan, Terence & Watson, Iain & Wee, Marvin, 2005. "The impact of the Internet on earnings announcements," Pacific-Basin Finance Journal, Elsevier, vol. 13(3), pages 263-300, June.
  60. Dennis Oswald & Paul Zarowin, 2007. "Capitalization of R&D and the Informativeness of Stock Prices," European Accounting Review, Taylor & Francis Journals, vol. 16(4), pages 703-726.
  61. Li Eng & Joohyung Ha & Sandeep Nabar, 2014. "The impact of regulation FD on the information environment: evidence from the stock market response to stock split announcements," Review of Quantitative Finance and Accounting, Springer, vol. 43(4), pages 829-853, November.
  62. 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.
  63. Chauhan, Yogesh & Kumar, Surya Bhushan, 2019. "The value relevance of nonfinancial disclosure: Evidence from foreign equity investment," Journal of Multinational Financial Management, Elsevier, vol. 52.
  64. Raymond Donnelly & Caitriona Lynch, 2002. "The ownership structure of UK firms and the informativeness of accounting earnings," Accounting and Business Research, Taylor & Francis Journals, vol. 32(4), pages 245-257.
  65. Paul G. Geertsema & David H. Lont & Helen Lu, 2018. "Stock price response to new‐CEO earnings news," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 58(3), pages 849-883, September.
  66. R. C. Graham & C. E. Lefanowicz, 1997. "Parent and Subsidiary Earnings Announcements and Parent and Subsidiary Valuation," Accounting and Business Research, Taylor & Francis Journals, vol. 28(1), pages 3-17, July.
  67. Haung, Meng & Marsden, Alastair & Poskitt, Russell, 2006. "The Impact of Disclosure Reform on the NZX's Financial Information Environment," Working Paper Series 18930, Victoria University of Wellington, The New Zealand Institute for the Study of Competition and Regulation.
  68. Palmrose, Zoe-Vonna & Richardson, Vernon J. & Scholz, Susan, 2004. "Determinants of market reactions to restatement announcements," Journal of Accounting and Economics, Elsevier, vol. 37(1), pages 59-89, February.
  69. Michael Clement & Richard Frankel & Jeffrey Miller, 2003. "Confirming Management Earnings Forecasts, Earnings Uncertainty, and Stock Returns," Journal of Accounting Research, Wiley Blackwell, vol. 41(4), pages 653-679, September.
  70. Brent Ambrose & Xun Bian, 2010. "Stock Market Information and REIT Earnings Management," Journal of Real Estate Research, American Real Estate Society, vol. 32(1), pages 101-138.
  71. Norio Kitagawa & Shin' ya Okuda, 2013. "Management Forecasts, Idiosyncratic Risk, and Information Environment," Discussion Papers 2013-38, Kobe University, Graduate School of Business Administration, revised Jul 2013.
  72. Juana Aledo Martínez & Diego Abellán Martínez & Henghsiu Lin, 2014. "The Value Relevance of Accounting Numbers Under International Financial Reporting Standards," Australian Accounting Review, CPA Australia, vol. 24(3), pages 237-254, September.
  73. Edric Julio Kinata, 2016. "The effect of market volatility and firm size towards the difference of market reaction around stock-split announcement in indonesia stock exchange," Journal of Administrative and Business Studies, Professor Dr. Usman Raja, vol. 2(6), pages 304-314.
  74. Kitagawa, Norio & Okuda, Shin’ya, 2016. "Management Forecasts, Idiosyncratic Risk, and the Information Environment," The International Journal of Accounting, Elsevier, vol. 51(4), pages 487-503.
  75. Artyom Durnev & Randall Morck & Bernard Yeung & Paul Zarowin, 2003. "Does Greater Firm‐Specific Return Variation Mean More or Less Informed Stock Pricing?," Journal of Accounting Research, Wiley Blackwell, vol. 41(5), pages 797-836, December.
  76. 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.
  77. Simon Hussain, 1998. "Lead indicator models and UK analysts' earnings forecasts," Accounting and Business Research, Taylor & Francis Journals, vol. 28(4), pages 271-280.
  78. Sheena Chhabra & Ravi Kiran, 2022. "Impact of information on winners' curse and long run performance of initial public offerings," International Journal of Finance & Economics, John Wiley & Sons, Ltd., vol. 27(1), pages 975-992, January.
  79. 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.
  80. Marco Maria Mattei & Petya Platikanova, 2017. "Do product market threats affect analyst forecast precision?," Review of Accounting Studies, Springer, vol. 22(4), pages 1628-1665, December.
  81. Stephen Baginski & Elizabeth Demers & Chong Wang & Julia Yu, 2016. "Contemporaneous verification of language: evidence from management earnings forecasts," Review of Accounting Studies, Springer, vol. 21(1), pages 165-197, March.
  82. Emeka T. Nwaeze, 1998. "Public Utility Regulation in the US and Asymmetric Return Responses to Positive and Negative Abnormal Earnings," Multinational Finance Journal, Multinational Finance Journal, vol. 2(4), pages 269-293, December.
  83. Sabri Boubaker & Hind Sami, 2011. "Multiple large shareholders and earnings informativeness," Review of Accounting and Finance, Emerald Group Publishing Limited, vol. 10(3), pages 246-266, August.
  84. Kirsten M. Ely & Vivek Mande, 1996. "The Interdependent Use of Earnings and Dividends in Financial Analysts' Earnings Forecasts," Contemporary Accounting Research, John Wiley & Sons, vol. 13(2), pages 435-456, September.
  85. Ahn, Hee-Joon & Cai, Jun & Hamao, Yasushi & Ho, Richard Y.K., 2005. "Adverse selection, brokerage coverage, and trading activity on the Tokyo Stock Exchange," Journal of Banking & Finance, Elsevier, vol. 29(6), pages 1483-1508, June.
  86. Asthana, Sharad C. & Mishra, Birendra K., 2001. "The differential information hypothesis, firm size, and earnings information transfer: An empirical investigation," Journal of Business Research, Elsevier, vol. 53(1), pages 37-47, July.
  87. Barua, Abhijit & Kim, Jung Hoon, 2017. "Reporting order of financial statements in SEC filings: Evidence from 10-K filings of S&P 500 entities," Research in Accounting Regulation, Elsevier, vol. 29(2), pages 167-171.
  88. Simon Hussain, 2000. "Simultaneous determination of UK analyst following and institutional ownership," Accounting and Business Research, Taylor & Francis Journals, vol. 30(2), pages 111-124.
  89. Gao, Zhan & Hwang, Yuhchang & Wu, Wan-Ting, 2017. "Contractual features of CEO performance-vested equity compensation," Journal of Contemporary Accounting and Economics, Elsevier, vol. 13(3), pages 282-303.
  90. Cheng Chee Mun, Eugene & Courtenay, Stephen M. & Rahman, Asheq R., 2011. "Effects of prior voluntary disclosure on earnings announcements in an environment with low information and regulation," Pacific-Basin Finance Journal, Elsevier, vol. 19(3), pages 308-329, June.
  91. Jap Efendi & Jin Dong Park & Chandra Subramaniam, 2016. "Does the XBRL Reporting Format Provide Incremental Information Value? A Study Using XBRL Disclosures During the Voluntary Filing Program," Abacus, Accounting Foundation, University of Sydney, vol. 52(2), pages 259-285, June.
  92. Morresi, Ottorino & Pezzi, Alberto, 2011. "21 years of international M&As and joint ventures by Italian medium-sized listed firms: Value creation or value destruction?," Research in International Business and Finance, Elsevier, vol. 25(1), pages 75-87, January.
  93. Blankespoor, Elizabeth & deHaan, Ed & Marinovic, Iván, 2020. "Disclosure processing costs, investors’ information choice, and equity market outcomes: A review," Journal of Accounting and Economics, Elsevier, vol. 70(2).
  94. Francis, Jennifer & Schipper, Katherine & Vincent, Linda, 2005. "Earnings and dividend informativeness when cash flow rights are separated from voting rights," Journal of Accounting and Economics, Elsevier, vol. 39(2), pages 329-360, June.
  95. 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.
  96. Platikanova, Petya & Mattei, Marco Maria, 2016. "Firm geographic dispersion and financial analysts’ forecasts," Journal of Banking & Finance, Elsevier, vol. 64(C), pages 71-89.
  97. Ryan, Paul & Taffler, Richard J., 2006. "Do brokerage houses add value? The market impact of UK sell-side analyst recommendation changes," The British Accounting Review, Elsevier, vol. 38(4), pages 371-386.
  98. Warfield, Terry D. & Wild, John J. & Wild, Kenneth L., 1995. "Managerial ownership, accounting choices, and informativeness of earnings," Journal of Accounting and Economics, Elsevier, vol. 20(1), pages 61-91, July.
  99. Mbodja Mougoué & Ramesh P. Rao, 2003. "The Information Signaling Hypothesis of Dividends: Evidence from Cointegration and Causality Tests," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 30(3‐4), pages 441-478, April.
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  103. Shams, Syed M.M. & Duong, Huu Nhan & Singh, Harminder, 2016. "Information content of directors' trading around acquisitions," Pacific-Basin Finance Journal, Elsevier, vol. 38(C), pages 177-193.
  104. John Goodwin & Yigit Atilgan & Serif Aziz Simsir & Kamran Ahmed, 2020. "Investor reaction to accounting misstatements under IFRS: Australian evidence," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 60(3), pages 2467-2512, September.
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  106. Yekini, Liafisu Sina & Wisniewski, Tomasz Piotr & Millo, Yuval, 2016. "Market reaction to the positiveness of annual report narratives," The British Accounting Review, Elsevier, vol. 48(4), pages 415-430.
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  108. Chiao, Chaoshin & Lin, Tung-Ying & Lee, Cheng-Few, 2017. "The reactions to on-air stock reports: Prices, volume, and order submission behavior," Pacific-Basin Finance Journal, Elsevier, vol. 44(C), pages 27-46.
  109. Clare Wang, 2014. "Accounting Standards Harmonization and Financial Statement Comparability: Evidence from Transnational Information Transfer," Journal of Accounting Research, Wiley Blackwell, vol. 52(4), pages 955-992, September.
  110. Hannu, Schadewitz, 1997. "Financial and nonfinancial information in interim reports: Determinants and implications," MPRA Paper 44292, University Library of Munich, Germany.
  111. Haung, Meng & Marsden, Alastair & Poskitt, Russell, 2006. "The Impact of Disclosure Reform on the NZX's Financial Information Environment," Working Paper Series 3835, Victoria University of Wellington, The New Zealand Institute for the Study of Competition and Regulation.
  112. Moore, Celia & Stuart, H. Colleen & Pozner, Jo-Ellen, 2010. "Avoiding the Consequences of Repeated Misconduct: Stigma’s Licence and Stigma’s Transferability," Institute for Research on Labor and Employment, Working Paper Series qt1q97p1bs, Institute of Industrial Relations, UC Berkeley.
  113. Benjamin C. Ayers & Robert N. Freeman, 2000. "Why Do Large Firms' Prices Anticipate Earnings Earlier than Small Firms' Prices?," Contemporary Accounting Research, John Wiley & Sons, vol. 17(2), pages 191-212, June.
  114. Giacomo Lo Conte & Andrea Mina & Silvia Rocchetta, 2023. "Turning technological relatedness into industrial strategy: The productivity effects of Smart Specialisation in Europe," Papers in Evolutionary Economic Geography (PEEG) 2323, Utrecht University, Department of Human Geography and Spatial Planning, Group Economic Geography, revised Dec 2023.
  115. Sung S. Kwon & John J. Wild, 1994. "Informativeness of Annual Reports for Firms in Financial Distress," Contemporary Accounting Research, John Wiley & Sons, vol. 11(1), pages 331-351, June.
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