IDEAS home Printed from https://ideas.repec.org/r/ucp/jnlbus/v60y1987i3p323-45.html
   My bibliography  Save this item

Earnings Innovations, Earnings Persistence, and Stock Returns

Citations

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


Cited by:

  1. Owen Lamont, "undated". "Earnings and Expected Returns," CRSP working papers 345, Center for Research in Security Prices, Graduate School of Business, University of Chicago.
  2. Mohamed Naceur Mahjoubi & Ezzeddine Abaoub, 2015. "Earnings Response Coefficient as a Measure of Market Expectations: Evidence from Tunis Stock Exchange," International Journal of Economics and Financial Issues, Econjournals, vol. 5(2), pages 377-389.
  3. Edmonds, Christopher T. & Edmonds, Jennifer E. & Fu, Richard & Jenkins, David S., 2018. "Price momentum and the premium for meeting or beating analysts' forecasts of earnings," Advances in accounting, Elsevier, vol. 42(C), pages 34-47.
  4. Wong, Kit Pong & Yi, Long, 2013. "Irreversibility, mean reversion, and investment timing," Economic Modelling, Elsevier, vol. 30(C), pages 770-775.
  5. 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.
  6. Herrmann, Don & Thomas, Wayne B., 1997. "Geographic segment disclosures: Theories, findings, and implications," The International Journal of Accounting, Elsevier, vol. 32(4), pages 487-501.
  7. Jang Youn Cho, 1994. "Determinants Of Earnings‐Price Ratios: A Reexamination," Review of Financial Economics, John Wiley & Sons, vol. 3(2), pages 105-120, March.
  8. Johnson, Peter M. & Jurney, Susan & Rodgers, Theodore C., 2015. "How does the market process sequential earnings information?," Advances in accounting, Elsevier, vol. 31(1), pages 55-67.
  9. Seok, Sang Ik & Cho, Hoon & Ryu, Doojin, 2020. "The information content of funds from operations and net income in real estate investment trusts," The North American Journal of Economics and Finance, Elsevier, vol. 51(C).
  10. Robert Bushman & Ellen Engel & Abbie Smith, 2006. "An Analysis of the Relation between the Stewardship and Valuation Roles of Earnings," Journal of Accounting Research, Wiley Blackwell, vol. 44(1), pages 53-83, March.
  11. Sharad Asthana & Rachana Kalelkar, 0. "Impact of economic policy uncertainty on disclosure and pricing of earnings news," Review of Quantitative Finance and Accounting, Springer, vol. 0, pages 1-32.
  12. HeeJin Park, 2018. "Market Reaction to Other Comprehensive Income," Sustainability, MDPI, vol. 10(6), pages 1-14, June.
  13. Tayeb Saadi, 2010. "Contenus Informationnels Du Resultat Net Et Des Capitaux Propres : Quelle Pertinence Apres L'Introduction Des Normes Ifrs : Le Cas De La France," Post-Print hal-00481550, HAL.
  14. Campbell, J.Y. & Shiller, R.J., 1988. "Stock Prices, Earnings And Expected Dividends," Papers 334, Princeton, Department of Economics - Econometric Research Program.
  15. Kothari, S. P., 2001. "Capital markets research in accounting," Journal of Accounting and Economics, Elsevier, vol. 31(1-3), pages 105-231, September.
  16. Mark Hirschey & Kevin R. Smith & Wendy M. Wilson, 2015. "The Timeliness of Restatement Disclosures and Financial Reporting Credibility," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 42(7-8), pages 826-859, September.
  17. Ravi Bansal & Amir Yaron, 2000. "Risks for the Long Run: A Potential Resolution of Asset Pricing Puzzles," NBER Working Papers 8059, National Bureau of Economic Research, Inc.
  18. Kwang Hwa Jeong & Seok Woo Jeong & Woo Jae Lee & Seong Ho Bae, 2018. "Permanency of CSR Activities and Firm Value," Journal of Business Ethics, Springer, vol. 152(1), pages 207-223, September.
  19. Barry L. Bayus & Gary Erickson & Robert Jacobson, 2003. "The Financial Rewards of New Product Introductions in the Personal Computer Industry," Management Science, INFORMS, vol. 49(2), pages 197-210, February.
  20. Kothari, S. P. & Zimmerman, Jerold L., 1995. "Price and return models," Journal of Accounting and Economics, Elsevier, vol. 20(2), pages 155-192, September.
  21. repec:mth:ijafr8:v:8:y:2018:i:2:p:126-151 is not listed on IDEAS
  22. Roni Michaely & Stefano Rossi & Michael Weber & Michael Weber, 2017. "The Information Content of Dividends: Safer Profits, Not Higher Profits," CESifo Working Paper Series 6751, CESifo.
  23. Chiu, Tzu-Ting & Lee, Yen-Jung, 2013. "Foreign Private Issuers' Application of IFRS Around the Elimination of the 20-F Reconciliation Requirement," The International Journal of Accounting, Elsevier, vol. 48(1), pages 54-83.
  24. stanley c. w. salvary, 2005. "The Accounting Variable And Stock Price Determination," Finance 0502011, University Library of Munich, Germany.
  25. 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.
  26. Peter Cheng & Paul Man & Cheong H. Yi, 2013. "The impact of product market competition on earnings quality," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 53(1), pages 137-162, March.
  27. Narongdech Thakerngkiat & Hung T. Nguyen & Nhut H. Nguyen & Nuttawat Visaltanachoti, 2021. "Do accounting information and market environment matter for cross‐asset predictability?," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 61(3), pages 4389-4434, September.
  28. Cheung, Joseph K. & Kim, Jeong-Bon & Lee, Jason, 1999. "The Impact of Institutional Characteristics on Return-Earnings Associations in Japan," The International Journal of Accounting, Elsevier, vol. 34(4), pages 571-596, 010.
  29. 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.
  30. Sharad Asthana & Rachana Kalelkar, 2020. "Impact of economic policy uncertainty on disclosure and pricing of earnings news," Review of Quantitative Finance and Accounting, Springer, vol. 55(4), pages 1481-1512, November.
  31. Nicholas Apergis & John Sorros, 2010. "Disaggregated Earnings and Stock Prices: Evidence from International Listed Shipping Firms," International Advances in Economic Research, Springer;International Atlantic Economic Society, vol. 16(3), pages 269-281, August.
  32. Chrysovalantis Gaganis & Iftekhar Hasan & Fotios Pasiouras, 2013. "Efficiency and stock returns: evidence from the insurance industry," Journal of Productivity Analysis, Springer, vol. 40(3), pages 429-442, December.
  33. Demirkan, Sebahattin & Demirkan, Irem, 2014. "Implications of strategic alliances for earnings quality and capital market investors," Journal of Business Research, Elsevier, vol. 67(9), pages 1806-1816.
  34. Thomas W. Scott & Heather A. Wier, 2000. "On Constructing an EPS Measure: An Assessment of the Properties of Dilution," Contemporary Accounting Research, John Wiley & Sons, vol. 17(2), pages 303-326, June.
  35. Russell Calk & Paul Haensly & Mary Jo Billiot, 2007. "The Effect of Returns History on the Current Period Relation Between Returns and Unexpected Earnings," Accounting Research Journal, Emerald Group Publishing Limited, vol. 20(1), pages 5-20, July.
  36. Steven Cahan & David Emanuel & Jerry Sun, 2009. "The effect of earnings quality and country-level institutions on the value relevance of earnings," Review of Quantitative Finance and Accounting, Springer, vol. 33(4), pages 371-391, November.
  37. Oliver Binz & John R. Graham, 2022. "The Information Content of Corporate Earnings: Evidence from the Securities Exchange Act of 1934," Journal of Accounting Research, Wiley Blackwell, vol. 60(4), pages 1379-1418, September.
  38. 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.
  39. Ruey S. Tsay & Yi-Mien Lin & Hsiao-Wen Wang, 2009. "Residual income, non-earnings information, and information content," Journal of Forecasting, John Wiley & Sons, Ltd., vol. 28(6), pages 487-511.
  40. 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.
  41. Katherine Schipper, 2010. "How can we measure the costs and benefits of changes in financial reporting standards?," Accounting and Business Research, Taylor & Francis Journals, vol. 40(3), pages 309-327.
  42. Nadeem Iqbal & Sajid Rahman Khattak & Muhammad Arif Khattak, 2013. "Does Fundamental Analysis Predict Stock Returns? Evidence from Non-Financial Companies Listed on KSE," Knowledge Horizons - Economics, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, vol. 5(4), pages 182-190, December.
  43. 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.
  44. Cheng, Che-Hui & Wu, Po-Chin, 2013. "Nonlinear earnings persistence," International Review of Economics & Finance, Elsevier, vol. 25(C), pages 156-168.
  45. 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.
  46. Daniel W. Collins & William K. Salatka, 1993. "Noisy Accounting Earnings Signals and Earnings Response Coefficients: The Case of Foreign Currency Accounting," Contemporary Accounting Research, John Wiley & Sons, vol. 10(1), pages 119-159, September.
  47. Patton, Andrew J. & Verardo, Michela, 2009. "Does beta move with news? Systematic risk and firm-specific information flows," LSE Research Online Documents on Economics 24421, London School of Economics and Political Science, LSE Library.
  48. Nung Hong Do & Nha Van Tue Pham, 2020. "The Influence of Sustainable Earnings on Stock Price: Evidence from Publicly Listed Vietnamese Business Enterprises," Asian Academy of Management Journal of Accounting and Finance (AAMJAF), Penerbit Universiti Sains Malaysia, vol. 16(2), pages 101-121.
  49. Arslan-Ayaydin, Özgür & Chen, Shimin & Ni, Serene Xu & Thewissen, James, 2022. "Is cross-listing a panacea for improving earnings quality? The case of H- and B-share firms in China," International Review of Financial Analysis, Elsevier, vol. 81(C).
  50. Beason, D., 1998. "Keiretsu affiliation and share price volatility in Japan," Pacific-Basin Finance Journal, Elsevier, vol. 6(1-2), pages 27-43, May.
  51. 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.
  52. 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.
  53. Robert Freeman & Adam Koch & Haidan Li, 2011. "Can historical returns-earnings relations predict price responses to earnings news?," Review of Quantitative Finance and Accounting, Springer, vol. 37(1), pages 35-62, July.
  54. Renê Coppe Pimentel & Andson Braga de Aguiar, 2012. "Persistence of quarterly earnings: an empirical investigation in Brazil," Brazilian Business Review, Fucape Business School, vol. 9(Special I), pages 38-54, March.
  55. Michael S. Drake & Darren T. Roulstone & Jacob R. Thornock, 2012. "Investor Information Demand: Evidence from Google Searches Around Earnings Announcements," Journal of Accounting Research, Wiley Blackwell, vol. 50(4), pages 1001-1040, September.
  56. Jung, Kooyul & Kwon, Soo Young, 2002. "Ownership structure and earnings informativeness: Evidence from Korea," The International Journal of Accounting, Elsevier, vol. 37(3), pages 301-325.
  57. Lee, Bong-Soo, 1996. "Comovements of earnings, dividends, and stock prices," Journal of Empirical Finance, Elsevier, vol. 3(4), pages 327-346, December.
  58. Lynn Rees & K. Sivaramakrishnan, 2007. "The Effect of Meeting or Beating Revenue Forecasts on the Association between Quarterly Returns and Earnings Forecast Errors," Contemporary Accounting Research, John Wiley & Sons, vol. 24(1), pages 259-290, March.
  59. Zhipeng Yan & Yan Zhao & Wei Xu & Lee-Young Cheng, 2012. "Earnings response elasticity and post-earnings-announcement drift," Journal of Asset Management, Palgrave Macmillan, vol. 13(4), pages 287-305, August.
  60. Jeffrey D. Gramlich & William J. Mayew & Mary Lea McAnally, 2006. "Debt Reclassification and Capital Market Consequences," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 33(7‐8), pages 1189-1212, September.
  61. Chordia, Tarun & Miao, Bin, 2020. "Market efficiency in real time: Evidence from low latency activity around earnings announcements," Journal of Accounting and Economics, Elsevier, vol. 70(2).
  62. Art Durnev & Claudine Mangen, 2009. "Corporate Investments: Learning from Restatements," Journal of Accounting Research, Wiley Blackwell, vol. 47(3), pages 679-720, June.
  63. P. Van Cauwenberge & I. De Beelde, 2006. "Does The Comprehensive Income Matrix Make Unsophisticated Users Overemphasise Fair Value Income?," Working Papers of Faculty of Economics and Business Administration, Ghent University, Belgium 06/400, Ghent University, Faculty of Economics and Business Administration.
  64. Chiang, Raymond & Davidson, Ian & Okunev, John, 1997. "Some further theoretical and empirical implications regarding the relationship between earnings, dividends and stock prices," Journal of Banking & Finance, Elsevier, vol. 21(1), pages 17-35, January.
  65. Panagiotis E. Dimitropoulos & Konstantinos Koronios, 2018. "Earnings Persistence of European Football Clubs under UEFA’s FFP," IJFS, MDPI, vol. 6(2), pages 1-15, April.
  66. Dechow, Patricia & Ge, Weili & Schrand, Catherine, 2010. "Understanding earnings quality: A review of the proxies, their determinants and their consequences," Journal of Accounting and Economics, Elsevier, vol. 50(2-3), pages 344-401, December.
  67. Teets, Walter R. & Wasley, Charles E., 1996. "Estimating earnings response coefficients: Pooled versus firm-specific models," Journal of Accounting and Economics, Elsevier, vol. 21(3), pages 279-295, June.
  68. 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.
  69. Jared Jennings & Hojun Seo & Mark T. Soliman, 2020. "The market’s reaction to changes in relative performance rankings," Review of Accounting Studies, Springer, vol. 25(2), pages 672-725, June.
  70. Persakis, Anthony & Iatridis, George Emmanuel, 2016. "Audit quality, investor protection and earnings management during the financial crisis of 2008: An international perspective," Journal of International Financial Markets, Institutions and Money, Elsevier, vol. 41(C), pages 73-101.
  71. W. Brooke Elliott & Stephanie M. Grant & Frank D. Hodge, 2018. "Negative News and Investor Trust: The Role of $Firm and #CEO Twitter Use," Journal of Accounting Research, Wiley Blackwell, vol. 56(5), pages 1483-1519, December.
  72. Bin Li, 2021. "Separating Information About Cash Flows from Information About Risk in Losses," Management Science, INFORMS, vol. 67(6), pages 3570-3595, June.
  73. Robert Jacobson & Natalie Mizik, 2009. "—Customer Satisfaction-Based Mispricing: Issues and Misconceptions," Marketing Science, INFORMS, vol. 28(5), pages 836-845, 09-10.
  74. Hugon, Artur & Muslu, Volkan, 2010. "Market demand for conservative analysts," Journal of Accounting and Economics, Elsevier, vol. 50(1), pages 42-57, May.
  75. Vinay Goyal & Subrata K. Mitra, 2022. "Is the asymmetric impact of aggregate revenue and aggregate earnings on the stock index in accordance with the prospect theory?," International Review of Finance, International Review of Finance Ltd., vol. 22(1), pages 200-222, March.
  76. Gustavo Manso, 2011. "Feedback Effects of Credit Ratings," 2011 Meeting Papers 1338, Society for Economic Dynamics.
  77. Paul A. Griffin, 1993. "Discussion of “Noisy Accounting Earnings Signals and Earnings Response Coefficients: The Case of Foreign Currency Accountingâ€," Contemporary Accounting Research, John Wiley & Sons, vol. 10(1), pages 167-178, September.
  78. Fares Alsufy & Malik Abu Afifa & Mohammed Zakaria Soda, 2020. "Mediating Effects of Liquidity in the Relationship between Earnings Quality and Market Value of the Share Price: Evidence from Jordan," Review of Applied Socio-Economic Research, Pro Global Science Association, vol. 19(1), pages 17-32, June.
  79. Li, Valerie, 2019. "The effect of real earnings management on the persistence and informativeness of earnings," The British Accounting Review, Elsevier, vol. 51(4), pages 402-423.
  80. Ryan T. Ball & Peter Easton, 2013. "Dissecting Earnings Recognition Timeliness," Journal of Accounting Research, Wiley Blackwell, vol. 51(5), pages 1099-1132, December.
  81. Mary E. Barth & Sanjay Kallapur, 1996. "The Effects of Cross†Sectional Scale Differences on Regression Results in Empirical Accounting Research," Contemporary Accounting Research, John Wiley & Sons, vol. 13(2), pages 527-567, September.
  82. Zamora Ramírez, Constancio & Moreno Rojas, José & Rueda Torres, Juan Antonio, 2014. "Contabilidad del impuesto sobre beneficios y resultado global: relevancia valorativa en el mercado financiero español," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 17(2), pages 174-182.
  83. Greg Clinch & Zi Wei, 2011. "The Association Between Earnings and Returns and Macroeconomic Performance: Evidence from Australia, the US and China," Australian Accounting Review, CPA Australia, vol. 21(1), pages 54-63, March.
  84. Heather Anderson & Howard Chan & Robert Faff & Yew Kee Ho, 2012. "Reported earnings and analyst forecasts as competing sources of information: A new approach," Australian Journal of Management, Australian School of Business, vol. 37(3), pages 333-359, December.
  85. 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.
  86. Kenneth Lorek & G. Willinger & Allen Bathke, 2008. "Statistically based quarterly earnings expectation models for nonseasonal firms," Review of Quantitative Finance and Accounting, Springer, vol. 31(1), pages 105-119, July.
  87. Persakis, Anthony & Iatridis, George Emmanuel, 2015. "Earnings quality under financial crisis: A global empirical investigation," Journal of Multinational Financial Management, Elsevier, vol. 30(C), pages 1-35.
  88. Mosebach, Michael, 1999. "Market response to banks granting lines of credit," Journal of Banking & Finance, Elsevier, vol. 23(11), pages 1707-1723, November.
  89. Gerakos, Joseph & Kovrijnykh, Andrei, 2013. "Performance shocks and misreporting," Journal of Accounting and Economics, Elsevier, vol. 56(1), pages 57-72.
  90. Markku Vieru & Jukka Perttunen & Hannu Schadewitz, 2006. "How Investors Trade Around Interim Earnings Announcements," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 33(1‐2), pages 145-178, January.
  91. Michael S. Drake & Jacob R. Thornock & Brady J. Twedt, 2017. "The internet as an information intermediary," Review of Accounting Studies, Springer, vol. 22(2), pages 543-576, June.
  92. Philip Brown & Greg Clinch, 1998. "Global Harmonisation of Accounting Standards: What Research into Capital Markets Tells Us," Australian Accounting Review, CPA Australia, vol. 8(15), pages 21-29, May.
  93. David Folsom & Paul Hribar & Richard D. Mergenthaler & Kyle Peterson, 2017. "Principles-Based Standards and Earnings Attributes," Management Science, INFORMS, vol. 63(8), pages 2592-2615, August.
  94. Marquardt, Blair B. & Myers, Brett W. & Niu, Xu, 2018. "Strategic voting and insider ownership," Journal of Corporate Finance, Elsevier, vol. 51(C), pages 50-71.
  95. Cready, William M. & Hurtt, David N. & Seida, Jim A., 2000. "Applying reverse regression techniques in earnings-return analyses," Journal of Accounting and Economics, Elsevier, vol. 30(2), pages 227-240, October.
  96. Fatma Cebenoyan, 2003. "Operational Efficiency and the Value-Relevance of Earnings," Economics Working Paper Archive at Hunter College 301, Hunter College Department of Economics.
  97. Anolli, Mario & Beccalli, Elena & Molyneux, Philip, 2014. "Bank earnings forecasts, risk and the crisis," Journal of International Financial Markets, Institutions and Money, Elsevier, vol. 29(C), pages 309-335.
  98. 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.
  99. Chu, Kai Cheung & Wong, Kit Pong, 2010. "Progressive taxation and corporate liquidation policies with mean-reverting earnings," Economic Modelling, Elsevier, vol. 27(3), pages 730-736, May.
  100. Josef Fink, 2020. "A Review of the Post-Earnings-Announcement Drift," Working Paper Series, Social and Economic Sciences 2020-04, Faculty of Social and Economic Sciences, Karl-Franzens-University Graz.
  101. 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.
  102. repec:zbw:bofrdp:2013_014 is not listed on IDEAS
  103. repec:kap:iaecre:v:16:y:2010:i:3:p:269-281 is not listed on IDEAS
  104. Xinyue Cui & Zhaoyu Xu & Yue Zhou, 2020. "Using Machine Learning to Forecast Future Earnings," Papers 2005.13995, arXiv.org.
  105. Dennis Chambers & Jeff Payne, 2011. "Audit quality and accrual persistence: evidence from the pre- and post-Sarbanes-Oxley periods," Managerial Auditing Journal, Emerald Group Publishing, vol. 26(5), pages 437-456, May.
  106. Lassaad Ben Mahjoub & Halioui Khamoussi, 2013. "Environmental and Social Policy and Earning Persistence," Business Strategy and the Environment, Wiley Blackwell, vol. 22(3), pages 159-172, March.
  107. 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.
  108. Robert Jacobson & Gary Hansen, 2001. "Modeling the competitive process," Managerial and Decision Economics, John Wiley & Sons, Ltd., vol. 22(4-5), pages 251-263.
  109. Ariff, Mohamed & Chung, Tin-fah & M., Shamsher, 2012. "Money supply, interest rate, liquidity and share prices: A test of their linkage," Global Finance Journal, Elsevier, vol. 23(3), pages 202-220.
  110. Alex Dontoh & Suresh Radhakrishnan & Joshua Ronen, 2007. "Is stock price a good measure for assessing value-relevance of earnings? An empirical test," Review of Managerial Science, Springer, vol. 1(1), pages 3-45, April.
  111. Rashid Al-Qenae & Carmen Li & Bob Wearing, 2002. "The Information Content of Earnings on Stock Prices: The Kuwait Stock Exchange," Multinational Finance Journal, Multinational Finance Journal, vol. 6(3-4), pages 197-221, September.
  112. James A. Ohlson, 1990. "A Synthesis of security valuation theory and the role of dividends, cash flows, and earnings," Contemporary Accounting Research, John Wiley & Sons, vol. 6(2), pages 648-676, March.
  113. Hae mi Choi, 2014. "When Good News Is Not So Good: Economy-wide Uncertainty and Stock Returns," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 41(9-10), pages 1101-1123, November.
  114. Gopal Krishnan & Linda Parsons, 2008. "Getting to the Bottom Line: An Exploration of Gender and Earnings Quality," Journal of Business Ethics, Springer, vol. 78(1), pages 65-76, March.
  115. Lipe, Robert C. & Bryant, Lisa & Widener, Sally K., 1998. "Do nonlinearity, firm-specific coefficients, and losses represent distinct factors in the relation between stock returns and accounting earnings?," Journal of Accounting and Economics, Elsevier, vol. 25(2), pages 195-214, May.
  116. Matthias Breuer & David Windisch, 2019. "Investment Dynamics and Earnings‐Return Properties: A Structural Approach," Journal of Accounting Research, Wiley Blackwell, vol. 57(3), pages 639-674, June.
  117. Fink, Josef, 2021. "A review of the Post-Earnings-Announcement Drift," Journal of Behavioral and Experimental Finance, Elsevier, vol. 29(C).
  118. Zheng Wang, 2014. "Measuring investors’ assessment of earnings persistence: do investors see through smoothed earnings?," Review of Quantitative Finance and Accounting, Springer, vol. 42(4), pages 691-708, May.
  119. Cameron Truong, 2010. "Strategic timing of earnings announcements?," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 50(3), pages 719-738, September.
  120. Weiqi Zhang & Huong Ha & Hui Ting Evelyn Gay, 2020. "Analysts’ forecasts between last consensus and earning announcement date," Journal of Financial Reporting and Accounting, Emerald Group Publishing Limited, vol. 18(4), pages 779-793, November.
  121. Katsiaryna Salavei Bardos & Brandon N. Cline & Gregory Koutmos, 2020. "Risk dynamics around restatement announcements," Review of Quantitative Finance and Accounting, Springer, vol. 54(4), pages 1279-1313, May.
  122. Core, John E. & Schrand, Catherine M., 1999. "The effect of accounting-based debt covenants on equity valuation1," Journal of Accounting and Economics, Elsevier, vol. 27(1), pages 1-34, February.
  123. David S. Jenkins & Gregory D. Kane & Uma Velury, 2009. "Earnings Conservatism and Value Relevance Across the Business Cycle," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 36(9‐10), pages 1041-1058, November.
  124. James P. Ryans, 2021. "Textual classification of SEC comment letters," Review of Accounting Studies, Springer, vol. 26(1), pages 37-80, March.
  125. James Linck & Thomas Lopez & Lynn Rees, 2007. "The valuation consequences of voluntary accounting changes," Review of Quantitative Finance and Accounting, Springer, vol. 28(4), pages 327-352, May.
  126. Alexander P. Paton & Damien Cannavan & Stephen Gray & Khoa Hoang, 2020. "Analyst versus model‐based earnings forecasts: implied cost of capital applications," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 60(4), pages 4061-4092, December.
  127. Crawley, Michael & Wahlen, James, 2014. "Analytics in empirical/archival financial accounting research," Business Horizons, Elsevier, vol. 57(5), pages 583-593.
  128. Dimitrios I. Maditinos & Željko Šević & Jelena Stankevičienė & Nikolaos Karakoltsidis, 2013. "Earnings response coefficients in the Greek market," Journal of Business Economics and Management, Taylor & Francis Journals, vol. 14(2), pages 414-431, April.
  129. Richard A. Schneible Jr & Neil Fargher, 2016. "Information transfer and firm-level strategy," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 56(4), pages 1119-1148, December.
  130. Emeka T. Nwaeze, 2000. "Positive and Negative Earnings Surprises, Regulatory Climate, and Stock Returns," Contemporary Accounting Research, John Wiley & Sons, vol. 17(1), pages 107-134, March.
  131. Basu, Sudipta, 1997. "The conservatism principle and the asymmetric timeliness of earnings," Journal of Accounting and Economics, Elsevier, vol. 24(1), pages 3-37, December.
  132. He, Wen & Li, Yan, 2020. "Comparing with the average: Reference points and market reactions to above-average earnings surprises," Journal of Banking & Finance, Elsevier, vol. 117(C).
  133. Sung Kwon & Jennifer Yin, 2015. "A comparison of earnings persistence in high-tech and non-high-tech firms," Review of Quantitative Finance and Accounting, Springer, vol. 44(4), pages 645-668, May.
  134. Foong Soon Cheong & Jacob Thomas, 2018. "Management of Reported and Forecast EPS, Investor Responses, and Research Implications," Management Science, INFORMS, vol. 64(9), pages 4277-4301, September.
  135. Rahman, Sheehan, 2023. "Narrative tone and earnings persistence," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 52(C).
  136. Katsiaryna Salavei Bardos & Joseph Golec & John P. Harding, 2013. "Litigation Risk And Market Reaction To Restatements," Journal of Financial Research, Southern Finance Association;Southwestern Finance Association, vol. 36(1), pages 19-42, January.
  137. Baber, William R. & Kang, Sok-Hyon & Kumar, Krishna R., 1998. "Accounting earnings and executive compensation:: The role of earnings persistence," Journal of Accounting and Economics, Elsevier, vol. 25(2), pages 169-193, May.
  138. Orman Hamedi Ilkhechi & Saeid Anvar Khatibi, 2020. "The Impact of Earnings Persistence on the Operating Cash Flows with Emphasis on Financial Constraints," International Journal of Business and Administrative Studies, Professor Dr. Bahaudin G. Mujtaba, vol. 6(5), pages 265-274.
  139. James Jiambalvo & Shivaram Rajgopal & Mohan Venkatachalam, 2002. "Institutional Ownership and the Extent to which Stock Prices Reflect Future Earnings," Contemporary Accounting Research, John Wiley & Sons, vol. 19(1), pages 117-145, March.
  140. Bhattacharya, Nilabhra & Black, Ervin L. & Christensen, Theodore E. & Larson, Chad R., 2003. "Assessing the relative informativeness and permanence of pro forma earnings and GAAP operating earnings," Journal of Accounting and Economics, Elsevier, vol. 36(1-3), pages 285-319, December.
  141. Jiyeon Yoo & Sangryul Lee & Sambock Park, 2019. "The Effect of Firm Life Cycle on the Relationship between R&D Expenditures and Future Performance, Earnings Uncertainty, and Sustainable Growth," Sustainability, MDPI, vol. 11(8), pages 1-19, April.
  142. Oliver Kim & Steve Lim & Taewoo Park, 2009. "Measuring the impact of sales on earnings and equity price," Review of Quantitative Finance and Accounting, Springer, vol. 32(2), pages 145-168, February.
  143. Persakis, Anthony & Iatridis, George Emmanuel, 2015. "Cost of capital, audit and earnings quality under financial crisis: A global empirical investigation," Journal of International Financial Markets, Institutions and Money, Elsevier, vol. 38(C), pages 3-24.
  144. 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.
  145. Panos Patatoukas & Hongjun Yan, 2009. "The Impact of Earnings Surprises on Stock Returns: Theory and Evidence," Yale School of Management Working Papers amz2517, Yale School of Management.
  146. Mark A. Trombley, 1994. "The Effect of Corporate Merger Transactions on the Information Content of Earnings Announcements," Contemporary Accounting Research, John Wiley & Sons, vol. 10(2), pages 483-503, March.
  147. Boonlert-U-Thai, Kriengkrai & Meek, Gary K. & Nabar, Sandeep, 2006. "Earnings attributes and investor-protection: International evidence," The International Journal of Accounting, Elsevier, vol. 41(4), pages 327-357, 012.
  148. David S. Jenkins & Gregory D. Kane & Uma Velury, 2009. "Earnings Conservatism and Value Relevance Across the Business Cycle," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 36(9-10), pages 1041-1058.
  149. Manso, Gustavo, 2013. "Feedback effects of credit ratings," Journal of Financial Economics, Elsevier, vol. 109(2), pages 535-548.
  150. 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.
  151. 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.
  152. Senyo Y. Tse & Robert A. Yaansah, 1999. "An Analysis of Historical and Future†Oriented Information in Accounting†Based Security Valuation Models," Contemporary Accounting Research, John Wiley & Sons, vol. 16(2), pages 347-380, June.
  153. K.R. Subramanyam & John J. Wild, 1996. "Going†Concern Status, Earnings Persistence, and Informativeness of Earnings," Contemporary Accounting Research, John Wiley & Sons, vol. 13(1), pages 251-273, March.
  154. Tayeb Saadi, 2007. "EVA Vs. résultat net : Quel contenu informationnel dans le contexte français ?," Post-Print halshs-00544950, HAL.
  155. Irena Jindrichovska, 2001. "The relationship between accounting numbers and returns: some empirical evidence from the emerging market of the Czech Republic," European Accounting Review, Taylor & Francis Journals, vol. 10(1), pages 107-131.
  156. Sharad Asthana & Rachana Kalelkar, 2023. "Effect of geomagnetic activity on investors and managers: evidence from the pricing and timing of disclosure of earnings news," Asian Review of Accounting, Emerald Group Publishing Limited, vol. 31(3), pages 387-413, February.
  157. Waqas Bin Khidmat & Man Wang & Sadia Awan, 2018. "Corporate governance, earnings management and the value-relevance of accounting information: Evidence from Pakistan," International Journal of Financial Engineering (IJFE), World Scientific Publishing Co. Pte. Ltd., vol. 5(03), pages 1-31, September.
  158. Glover, Kristoffer J. & Hambusch, Gerhard, 2016. "Leveraged investments and agency conflicts when cash flows are mean reverting," Journal of Economic Dynamics and Control, Elsevier, vol. 67(C), pages 1-21.
  159. Jirasakuldech, Benjamas & Emekter, Riza & Rao, Ramesh P., 2008. "Do Thai stock prices deviate from fundamental values?," Pacific-Basin Finance Journal, Elsevier, vol. 16(3), pages 298-315, June.
  160. Dong, Bei & Robinson, Dahlia & Robinson, Michael, 2015. "The market's response to earnings surprises after first-time going-concern modifications," Advances in accounting, Elsevier, vol. 31(1), pages 21-32.
  161. Troy Pollard, 2016. "Sneaking in the back door? An evaluation of reverse mergers and IPOs," Review of Quantitative Finance and Accounting, Springer, vol. 47(2), pages 305-341, August.
  162. Clatworthy, Mark A & Pong, Christopher K.M. & Wong, Woon K., 2009. "Auditor Quality and the Role of Accounting Information in Explaining UK Stock Returns," Cardiff Economics Working Papers E2009/9, Cardiff University, Cardiff Business School, Economics Section, revised Oct 2011.
  163. Rogers, Jonathan L. & Van Buskirk, Andrew, 2013. "Bundled forecasts in empirical accounting research," Journal of Accounting and Economics, Elsevier, vol. 55(1), pages 43-65.
  164. Chaney, Paul K. & Lewis, Craig M., 1998. "Income smoothing and underperformance in initial public offerings," Journal of Corporate Finance, Elsevier, vol. 4(1), pages 1-29, March.
  165. Domenico Campa & Ray Donnelly, 2016. "Non-audit services provided to audit clients, independence of mind and independence in appearance: latest evidence from large UK listed companies," Accounting and Business Research, Taylor & Francis Journals, vol. 46(4), pages 422-449, June.
  166. G. Lim, 2005. "Bounded dividends, earnings and fundamental stock values," Empirical Economics, Springer, vol. 30(2), pages 411-426, September.
  167. Rountree, Brian & Weston, James P. & Allayannis, George, 2008. "Do investors value smooth performance?," Journal of Financial Economics, Elsevier, vol. 90(3), pages 237-251, December.
  168. Ariff, Mohamed & Fah, Cheng Fan & Ni, Soh Wei, 2013. "Earnings response coefficients of OECD banks: Tests extended to include bank risk factors," Advances in accounting, Elsevier, vol. 29(1), pages 97-107.
  169. Takashi Obinata, 2000. "Choice of Pension Discount Rate in Financial Accounting adn Stock Prices," CIRJE F-Series CIRJE-F-82, CIRJE, Faculty of Economics, University of Tokyo.
  170. Pankaj Kumar Gupta & Jasjit Bhatia, 2013. "Investment sensitivity and managerial decision making behaviour of Indian firms," Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, Mendel University Press, vol. 61(7), pages 2157-2162.
  171. Richard Barker, 2000. "FRS3 and analysts' use of earnings," Accounting and Business Research, Taylor & Francis Journals, vol. 30(2), pages 95-109.
  172. Inho Suk & Seungwon Lee & William Kross, 2021. "CEO Turnover and Accounting Earnings: The Role of Earnings Persistence," Management Science, INFORMS, vol. 67(5), pages 3195-3218, May.
  173. Jia Li & Zhoutianyang Sun, 2023. "Cost stickiness, earnings forecast accuracy, and the informativeness of stock prices about future earnings: evidence from China," Palgrave Communications, Palgrave Macmillan, vol. 10(1), pages 1-16, December.
  174. Poretti, Cédric & Heo, Cindy Yoonjoung, 2022. "COVID-19 and firm value drivers in the tourism industry," Annals of Tourism Research, Elsevier, vol. 95(C).
  175. Brandon Gipper & Christian Leuz & Mark Maffett, 2015. "Public Audit Oversight and Reporting Credibility: Evidence from the PCAOB Inspection Regime," NBER Working Papers 21530, National Bureau of Economic Research, Inc.
  176. Christensen, Peter O. & Feltham, Gerald A. & Sabac, Florin, 2005. "A contracting perspective on earnings quality," Journal of Accounting and Economics, Elsevier, vol. 39(2), pages 265-294, June.
  177. Pasaribu, Rowland Bismark Fernando, 2008. "Pengaruh Variabel Fundamental terhadap Harga Saham Perusahaan Go-public di Bursa Efek Indonesia periode 2003-2006 [The Influence of Corporate Fundamental to Stock Price in Indonesian Public Compani," MPRA Paper 36979, University Library of Munich, Germany.
IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.