Reference health
Capital markets research in accounting
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20 of 397 checkable references need attention · checked 2026-08-03
At the dated check, the references listed below either did not resolve in Crossref or DataCite, or carried a retraction notice. Each one is shown with the registry record that put it there.
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References needing attention
does not resolve to a known work10.2307/2978268
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The 377 checked references that resolve
resolves10.1016/0165-4101(91)90003-7
Do analysts' earnings forecasts incorporate information in prior stock price changes?
resolves10.2307/2328982
Tests of Analysts' Overreaction/Underreaction to Earnings Information as an Explanation for Anomalous Stock Price Behavior
resolves10.2139/ssrn.228918
Differences in Commercial Database Reported Earnings: Implications for Empirical Research
resolves10.1111/j.1911-3846.1990.tb00805.x
Specification problems with information content of earnings: revisions and rationality of expectations and self‐selection bias*
resolves10.1177/031289629802300203
The Role of R&D Capitalisations in Firm Valuation and Perfor Mance Measurement
resolves10.1111/j.1911-3846.1990.tb00771.x
Forecasts of earnings per share: Possible sources of analyst superiority and bias*
resolves10.1111/j.1911-3846.1993.tb00382.x
Initial Public Offerings, Accounting Choices, and Earnings Management*
resolves10.2307/2490657
Corporate Managers' Earnings Forecasts and Symmetrical Adjustments of Market Expectations
resolves10.2139/ssrn.2796
Bias in Analysts' Earnings Forecasts as an Explanation for the Long-Run Underperformance of Stocks Following Equity Offerings
resolves10.2139/ssrn.169490
Accruals and Future Stock Returns: Tests of the Naive Investor Hypothesis
resolves10.1016/S0165-4101(96)00430-2
Value-relevance of nonfinancial information: The wireless communications industry
resolves10.2139/ssrn.172868
Do Appearances Matter? The Impact of EPS Accretion and Dilution on Stock Prices
resolves10.1016/0165-4101(92)90018-W
Association between accounting performance measures and stock prices
resolves10.2307/2490905
Predisclosure Information, Firm Capitalization, and Security Price Behavior Around Earnings Announcements
resolves10.1016/0165-4101(96)00421-1
Investment opportunities and the structure of executive compensation
resolves10.2308/accr.1999.74.1.105
The Relationship Between Economic Characteristics and Alternative Annual Earnings Persistence Measures
resolves10.1016/0304-405X(78)90026-0
Anomalies in relationships between securities' yields and yield-surrogates
resolves10.1108/eb018462
The Development, Accomplishments and Limitations of the Theory of Stock Market Efficiency
resolves10.1016/0304-405X(94)00806-C
Problems in measuring portfolio performance An application to contrarian investment strategies
resolves10.1016/S0165-4101(00)00012-4
The effect of international institutional factors on properties of accounting earnings
resolves10.2307/2491473
Discretionary Management Earnings Forecast Disclosures: Antecedents and Outcomes Associated with Forecast Venue and Forecast Specificity Choices
resolves10.1016/0304-405X(81)90018-0
The relationship between return and market value of common stocks
resolves10.1016/0304-405X(96)84701-5
Detecting abnormal operating performance: The empirical power and specification of test statistics
resolves10.1016/S0304-405X(96)00890-2
Detecting long-run abnormal stock returns: The empirical power and specification of test statistics
resolves10.1016/S0304-405X(98)00027-0
A model of investor sentiment1We are grateful to the NSF for financial support, and to Oliver Blanchard, Alon Brav, John Campbell (a referee), John Cochrane, Edward Glaeser, J.B. Heaton, Danny Kahneman, David Laibson, Owen Lamont, Drazen Prelec, Jay Ritter (a referee), Ken Singleton, Dick Thaler, an anonymous referee, and the editor, Bill Schwert, for comments.1
resolves10.1111/j.1911-3846.1996.tb00514.x
The Effects of Cross‐Sectional Scale Differences on Regression Results in Empirical Accounting Research*
resolves10.1016/0165-4101(92)90011-P
The market valuation implications of net periodic pension cost components
resolves10.1016/S0165-4101(98)00017-2
Relative valuation roles of equity book value and net income as a function of financial health
resolves10.2308/accr.2000.75.1.43
Investor Sophistication and Patterns in Stock Returns after Earnings Announcements
resolves10.2307/2326304
Investment Performance of Common Stocks in Relation to Their Price-Earnings Ratios: A Test of the Efficient Market Hypothesis
resolves10.1016/0304-405X(83)90031-4
The relationship between earnings' yield, market value and return for NYSE common stocks
resolves10.1016/S0165-4101(97)00014-1
The conservatism principle and the asymmetric timeliness of earnings1
resolves10.1016/S0165-4101(98)00042-1
Comments on `An empirical assessment of the residual income valuation model'
resolves10.1016/S0165-4101(96)00428-4
Discretionary behavior with respect to allowances for loan losses and the behavior of security prices
resolves10.2307/2672925
Biases and Lags in Book Value and Their Effects on the Ability of the Book-to-Market Ratio to Predict Book Return on Equity
resolves10.2139/ssrn.146439
Differential Pricing of Discretionary, Nondiscretionary and Noise Components of Loan Fair Values
resolves10.2307/2490507
The Association between Unsystematic Security Returns and the Magnitude of Earnings Forecast Errors
resolves10.1016/S0165-4101(96)00424-7
The information content of earnings and prices: A simultaneous equations approach
resolves10.1023/A:1009692703952
Discussion of “Are Accruals during Initial Public Offerings Opportunistic?”
resolves10.2307/2491257
Cross-Sectional Dependence and Problems in Inference in Market-Based Accounting Research
resolves10.1111/j.1911-3846.1995.tb00463.x
The Feltham‐Ohlson Framework: Implications for Empiricists*
resolves10.1016/0165-4101(90)90008-R
Evidence that stock prices do not fully reflect the implications of current earnings for future earnings
resolves10.1111/j.1911-3846.1997.tb00529.x
Accounting‐Based Stock Price Anomalies: Separating Market Inefficiencies from Risk*
resolves10.1016/0165-4101(94)90018-3
An informational efficiency perspective on the post-earnings announcement drift
resolves10.2307/2490886
Stock Price Reactions to LIFO Adoptions: The Association between Excess Returns and LIFO Tax Savings
resolves10.1177/0148558X9100600203
The Estimation and Determinants of Associations between Returns and Earnings: Evidence from Cross-Industry Comparisons
resolves10.1016/S0165-4101(98)00010-X
Does EVA® beat earnings? Evidence on associations with stock returns and firm values
resolves10.2139/ssrn.170558
Earnings Quality and Financial Reporting Credibility: An Empirical Investigation
resolves10.1111/0022-1082.00279
Inference in Long‐Horizon Event Studies: A Bayesian Approach with Application to Initial Public Offerings
resolves10.1016/0169-2070(93)90023-G
Earnings forecasting research: its implications for capital markets research
resolves10.1111/j.1911-3846.1999.tb00585.x
Comment on “Post‐Earnings Announcement Drift and the Diseemination of Predictable Information”*
resolves10.2307/2672926
Do Stock Prices Fully Reflect the Implications of Current Earnings for Future Earnings for AR1 Firms?
resolves10.2307/2490312
Univariate Time-Series Models of Quarterly Accounting Earnings per Share: A Proposed Model
resolves10.1016/0165-4101(87)90017-6
Security analyst superiority relative to univariate time-series models in forecasting quarterly earnings
resolves10.1016/0165-4101(87)90004-8
An evaluation of alternative proxies for the market's assessment of unexpected earnings
resolves10.1086/295469
The Informational Content of Quarterly Earnings: An Extension and Some Further Evidence
resolves10.2307/2490391
Short-Range Market Reaction to Changes to LIFO Accounting Using Preliminary Earnings Announcement Dates
resolves10.1016/S0165-4101(99)00023-3
Use of R2 in accounting research: measuring changes in value relevance over the last four decades
resolves10.2139/ssrn.163317
Time-series Properties and Pricing of the Special Items Component of Earnings
resolves10.2307/2491033
The Forecast Accuracy of Individual Analysts: Evidence of Systematic Optimism and Pessimism
resolves10.1093/rfs/1.3.195
The Dividend-Price Ratio and Expectations of Future Dividends and Discount Factors
resolves10.2307/2328462
An Unconditional Asset-Pricing Test and the Role of Firm Size as an Instrumental Variable for Risk
resolves10.1016/S0165-4101(99)00012-9
The effect of reporting restructuring charges on analysts’ forecast revisions and errors
resolves10.2139/ssrn.172530
Measuring Equity Premium Using Earnings Forecasts: An International Analysis
resolves10.2139/ssrn.165335
The Equity Risk Premium is Lower Than You Think It Is: Empirical Estimates From a New Approach
resolves10.1016/S0165-4101(99)00013-0
Analyst forecast accuracy: Do ability, resources, and portfolio complexity matter?
resolves10.2307/2490701
A Comparison of Alternative Testing Methodologies Used in Capital Market Research
resolves10.2307/2490585
A Multivariate Analysis of Annual Earnings Forecasts Generated from Quarterly Forecasts of Financial Analysts and Univariate Time-Series Models
resolves10.1016/S0165-4101(00)00015-X
Earnings-based and accrual-based market anomalies: one effect or two?
resolves10.1016/0165-4101(89)90004-9
An analysis of intertemporal and cross-sectional determinants of earnings response coefficients
resolves10.1111/j.1911-3846.1993.tb00385.x
Noisy Accounting Earnings Signals and Earnings Response Coefficients: The Case of Foreign Currency Accounting*
resolves10.1016/0165-4101(87)90002-4
Firm size and the information content of prices with respect to earnings
resolves10.1016/0165-4101(94)90024-8
Lack of timeliness and noise as explanations for the low contemporaneuos return-earnings association
resolves10.1016/S0165-4101(97)00015-3
Changes in the value-relevance of earnings and book values over the past forty years
resolves10.2308/accr.1999.74.1.29
Equity Valuation and Negative Earnings: The Role of Book Value of Equity
resolves10.2139/ssrn.233399
The Equivalance of Dividend, Cash Flows and Residual Earnings Approaches to Equity Valuation Employing Ideal Terminal Value Expressions
resolves10.1111/j.1911-3846.1994.tb00447.x
Nonlinearity in the Returns‐Earnings Relation: Tests of Alternative Specifications and Explanations*
resolves10.1016/0165-4101(94)90016-7
Accounting earnings and cash flows as measures of firm performance
resolves10.1016/S0304-405X(96)00887-2
Returns to contrarian investment strategies: Tests of naive expectations hypotheses
resolves10.1111/j.1911-3846.1996.tb00489.x
Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC*
resolves10.1111/j.1911-3846.2000.tb00908.x
The Relation between Analysts' Forecasts of Long‐Term Earnings Growth and Stock Price Performance Following Equity Offerings*
resolves10.1016/S0165-4101(98)00033-0
Is comprehensive income superior to net income as a measure of firm performance?
resolves10.1177/0148558X9300800407
The Valuation Consequence of Accounting Changes: A Multi-Year Examination
resolves10.1111/j.1911-3846.1995.tb00484.x
The Effect of Investment Banking Relationships on Financial Analysts' Earnings Forecasts and Investment Recommendations*
resolves10.1111/0022-1082.00166
Inefficiency in Analysts' Earnings Forecasts: Systematic Misreaction or Systematic Optimism?
resolves10.2307/2491315
Discussion of Revalued Financial, Tangible, and Intangible Assets: Association with Share Prices and Non-Market-Based Value Estimates
resolves10.1016/0165-4101(89)90003-7
Cross-sectional variation in the stock market response to accounting earnings announcements
resolves10.1016/0165-4101(92)90015-T
Aggregate accounting earnings can explain most of security returns
resolves10.1111/0022-1082.00144
Presidential Address: Expected Return, Realized Return, and Asset Pricing Tests
resolves10.1016/0304-405X(77)90027-7
Risk-adjusted discount rates and capital budgeting under uncertainty
resolves10.1016/S0304-405X(98)00026-9
Market efficiency, long-term returns, and behavioral finance1The comments of Brad Barber, David Hirshleifer, S.P. Kothari, Owen Lamont, Mark Mitchell, Hersh Shefrin, Robert Shiller, Rex Sinquefield, Richard Thaler, Theo Vermaelen, Robert Vishny, Ivo Welch, and a referee have been helpful. Kenneth French and Jay Ritter get special thanks.1
resolves10.1111/j.1911-3846.1995.tb00462.x
Valuation and Clean Surplus Accounting for Operating and Financial Activities*
resolves10.1023/A:1009680401226
An Empirical Evaluation of the Usefulness of Non-GAAP Accounting Measures in the Real Estate Investment Trust Industry
resolves10.1016/S0165-4101(98)00026-3
Accounting valuation, market expectation, and cross-sectional stock returns
resolves10.1016/0165-4101(87)90005-X
The association between accounting earnings and security returns for large and small firms
resolves10.2307/2491064
The Multiperiod Information Content of Accounting Earnings: Confirmations and Contradictions of Previous Earnings Reports
resolves10.2307/2490890
Book Rate-of-Return and Prediction of Earnings Changes: An Empirical Investigation
resolves10.1111/j.1911-3846.1994.tb00434.x
Accounting Choices of Issuers of Initial Public Offerings*
resolves10.2307/2490499
Capital Market Equilibrium, Information Production, and Selecting Accounting Techniques: Theoretical Framework and Review of Empirical Work
resolves10.1086/260724
Stochastic Implications of the Life Cycle-Permanent Income Hypothesis: Theory and Evidence
resolves10.2307/2491040
Resolving LIFO Uncertainty: A Theoretical and Empirical Reexamination of 1974-75 LIFO Adoptions and Nonadoptions
resolves10.1016/0304-405X(88)90059-1
Earnings information conveyed by dividend initiations and omissions
resolves10.1016/S0165-4101(01)00018-0
Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature
resolves10.2307/2491447
Discussion of Estimation and Market Valuation of Environmental Liabilities Relating to Superfund Sites
resolves10.1016/0165-4101(92)90025-W
The prediction of stock returns using financial statement information
resolves10.1016/0165-4101(83)90007-1
The economic consequences of accounting choice implications of costly contracting and monitoring
resolves10.1016/S0165-4101(01)00029-5
The relevance of the value-relevance literature for financial accounting standard setting
resolves10.1111/0022-1082.00184
A Unified Theory of Underreaction, Momentum Trading, and Overreaction in Asset Markets
resolves10.2307/2490744
The Additional Information Content of Quarterly Earnings Reports: Intertemporal Disaggregation
resolves10.1016/0165-4101(93)90033-C
Myopic management behavior with efficient, but imperfect, financial markets
resolves10.1111/j.1468-5957.1996.tb01024.x
THE RELATION BETWEEN ACCOUNTING GOODWILL NUMBERS AND EQUITY VALUES
resolves10.1016/0304-405X(76)90026-X
Theory of the firm: Managerial behavior, agency costs and ownership structure
resolves10.1111/j.1911-3846.1996.tb00490.x
Discussion of “Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC”*
resolves10.2307/2490349
The Adjustment of Stock Prices to Announcements of Unanticipated Changes in Quarterly Earnings
resolves10.1086/262005
Differential Interpretation of Public Signals and Trade in Speculative Markets
resolves10.1016/0165-4101(85)90030-8
Evidence on the effect of bonus schemes on accounting procedure and accrual decisions
resolves10.1111/1475-679X.00069
Does Meeting Earnings Expectations Matter? Evidence from Analyst Forecast Revisions and Share Prices
resolves10.1016/0165-4101(90)90028-3
A direct test of the cognitive bias theory of share price reversals
resolves10.1016/0165-4101(92)90017-V
Price-earnings regressions in the presence of prices leading earnings
resolves10.1016/S0304-405X(97)00002-0
Book-to-market, dividend yield, and expected market returns: A time-series analysis
resolves10.2139/ssrn.146211
Capitalization versus Expensing: Evidence on the Uncertainty of Future Earnings from Current Investments in PP&E versus R&D
resolves10.2139/ssrn.195509
Implications of Data Restrictions on Performance Measurement and Tests of Rational Pricing
resolves10.2139/ssrn.204068
Beaver (1968) Revisited: Has the Information Content of Annual Earnings Announcements Declined in the Past Three Decades?
resolves10.2307/2491048
Time-Varying Stock Price Response to Earnings Induced by Uncertainty about the Time-Series Process of Earnings
resolves10.2308/acch.1999.13.4.413
Accounting-Based Valuation: Impact on Business Practices and Research
resolves10.1016/0165-4101(83)90004-6
Some economic determinants of time-series properties of earnings
resolves10.2307/2491070
On the Usefulness of Earnings and Earnings Research: Lessons and Directions from Two Decades of Empirical Research
resolves10.2307/2674685
Market-Based Empirical Research in Accounting: A Review, Interpretation, and Extension
resolves10.1016/0165-4101(95)00410-6
The capitalization, amortization, and value-relevance of R&D
resolves10.1016/S0165-4101(98)00016-0
Underwriting relationships, analysts' earnings forecasts and investment recommendations
resolves10.2307/1924119
The Valuation of Risk Assets and the Selection of Risky Investments in Stock Portfolios and Capital Budgets
resolves10.1007/BF01082663
Mean reversion in annual earnings and its implications for security valuation
resolves10.1177/0148558X0001500311
The Ohlson Model: Contribution to Valuation Theory, Limitations, and Empirical Applications
resolves10.1111/j.1911-3846.1995.tb00464.x
A Tutorial on the Ohlson and Feltham/Ohlson Models: Answers to Some Frequently Asked Questions*
resolves10.2139/ssrn.229445
Reconciling Value Estimates from the Discounted Cash Flow Value Model and the Residual Income Model
resolves10.2307/2491104
Earnings Expectations and Capital Restructuring: The Case of Equity-for-Debt Swaps
resolves10.1016/0165-4101(90)90009-S
The association between revisions of financial analysts' earnings forecasts and security-price changes
resolves10.1016/0304-405X(95)00831-X
An analysis of value destruction in AT&T's acquisition of NCR
resolves10.2307/2331000
The Impact of the Degrees of Operating and Financial Leverage on Systematic Risk of Common Stock
resolves10.2307/2490094
The Influence of Quarterly Earnings Announcements on Investor Decisions as Reflected in Common Stock Price Changes
resolves10.2307/2491180
Bad News and Differential Market Reactions to Announcements of Earlier-Quarters Versus Fourth-Quarter Earnings
resolves10.1093/rfs/12.4.653
Conflict of Interest and the Credibility of Underwriter Analyst Recommendations
resolves10.2308/accr.1999.74.1.1
Implementing Residual Income Valuation With Linear Information Dynamics
resolves10.1111/j.1911-3846.1991.tb00831.x
The theory of value and earnings, and an introduction to the Ball‐Brown analysis*
resolves10.1177/0148558X9200700407
Disaggregated Accounting Data as Explanatory Variables for Returns
resolves10.2307/2491124
Changes versus Levels in Earnings As Explanatory Variables for Returns: Some Theoretical Considerations
resolves10.1016/0165-4101(89)90017-7
Financial statement analysis and the prediction of stock returns
resolves10.2307/2491068
Accounting Measurement, Price-Earnings Ratio, and the Information Content of Security Prices
resolves10.2307/2490543
Corporate Forecasts of Earnings Per Share and Stock Price Behavior: Empirical Test
resolves10.1016/0304-405X(84)90024-2
The intraday speed of adjustment of stock prices to earnings and dividend announcements
resolves10.1111/j.1468-5957.1982.tb01001.x
SOME FORMAL CONNECTIONS BETWEEN ECONOMIC VALUES AND YIELDS AND ACCOUNTING NUMBERS
resolves10.2307/2490396
An Empirical Investigation of the Voluntary Disclosure of Corporate Earnings Forecasts
resolves10.2307/2491501
The Articulation of Price-Earnings Ratios and Market-to-Book Ratios and the Evaluation of Growth
resolves10.1111/j.1911-3846.1998.tb00564.x
A Comparison of Dividend, Cash Flow, and Earnings Approaches to Equity Valuation*
resolves10.2307/2672906
Value Investing: The Use of Historical Financial Statement Information to Separate Winners from Losers
resolves10.2307/2491233
Voluntary Disclosure Credibility and Securities Prices: Evidence from Management Earnings Forecasts, 1969-73
resolves10.1177/0148558X9200700402
What Matters from the Past: Market Value, Book Value, or Earnings? Earnings Valuation and Sufficient Statistics for Prior Information
resolves10.1177/0148558X9801300309
Valuation of Permanent, Transitory, and Price-Irrelevant Components of Reported Earnings
resolves10.1177/0148558X9300800404
Estimating the Permanent Component of Accounting Earnings Using the Unobservable Components Model: Implications for Price-Earnings Research
resolves10.1016/S0304-405X(98)00033-6
Earnings management and the performance of seasoned equity offerings1I gratefully acknowledge the comments and suggestions of Philip Berger, Patricia Dechow, Kenneth Gaver (the referee), Robert Holthausen, Wayne Mikkelson (the editor), and Richard Sloan. I also thank Andrew Alford, Brad Barber, Randolph Beatty, Ilia Dichev, Paul Fisher, Gary Gorton, Paul Griffin, David Larcker, Mark Low, Patricia O'Brien, Madhav Rajan, Jay Ritter, Mark Vargus, Robert Verrecchia, Franco Wong, and workshop participants at the 1996 American Accounting Association meetings, Columbia University, Emory University, INSEAD, London Business School, MIT, New York University, Northwestern University, Purdue University, University of California at Davis, University of Chicago, University of Michigan, University of Minnesota, University of Pennsylvania, and Yale University for useful comments. I am indebted to Mark Vargus for access to his FORTRAN sub-routines. Errors and omissions are my responsibility.1
resolves10.1016/S0304-405X(98)00023-3
Glamour, value and the post-acquisition performance of acquiring firms
resolves10.1111/j.1540-6288.1987.tb00322.x
FURTHER INSIGHT INTO THE STANDARDIZED UNEXPECTED EARNINGS ANOMALY: SIZE AND SERIAL CORRELATION EFFECTS
resolves10.2139/ssrn.168191
Tracking Analysts' Forecasts over the Annual Earnings Horizon: Are Analysts' Forecasts Optimistic or Pessimistic?
resolves10.1016/0304-405X(77)90009-5
A critique of the asset pricing theory's tests Part I: On past and potential testability of the theory
resolves10.2307/2491294
A Model of Accrual Measurement with Implications for the Evolution of the Book-to-Market Ratio
resolves10.1111/j.1911-3846.1994.tb00445.x
Cross‐Quarter Differences in Stock Price Responses to Earnings Announcements: Fourth‐Quarter and Seasonality Influences*
resolves10.2307/2490943
The Impact of Merger-Related Regulations on the Shareholders of Acquiring Firms
resolves10.2307/2491136
An Approach to Statistical Inference in Cross-Sectional Models with Security Abnormal Returns As Dependent Variable
resolves10.2307/2977928
Capital Asset Prices: A Theory of Market Equilibrium under Conditions of Risk
resolves10.2307/2491221
The Association between Interim Information and Security Returns Surrounding Earnings Announcements
resolves10.1111/j.1911-3846.1997.tb00518.x
A Re‐Examination of Financial Analysts' Differential Earnings Forecast Accuracy*
resolves10.1016/S0165-4101(96)00432-6
Are disclosures about bank derivatives and employee stock options ‘value-relevant’?
resolves10.1023/A:1009632518065
Discussion of “Evaluating Non-GAAP Performance Measures in the REIT Industry”
resolves10.1111/j.1911-3846.1999.tb00583.x
Post‐Earnings Announcement Drift and the Dissemination of Predictable Information*
resolves10.1016/0165-4101(92)90024-V
Summary financial statement measures and analysts' forecasts of earnings
resolves10.2307/2490025
Relationship between Accounting Changes and Stock Prices: Problems of Measurement and Some Empirical Evidence
resolves10.1177/0148558X0001500302
Discussion: “Analysis of the Impact of Accounting Accruals on Earnings Uncertainty and Response Coefficients”
resolves10.1016/0165-4101(96)00423-5
Estimating earnings response coefficients: Pooled versus firm-specific models
resolves10.1016/S0304-405X(98)00032-4
Earnings management and the underperformance of seasoned equity offerings11We thank Brad Barber (the referee), Randy Beatty, Vic Bernard, K.C. Chan, Kent Daniel, M. DeFond, Laura Field, David Heike, Chuan Yang Hwang, Jonathan Karpoff, S.P. Kothari, Charles Lee, Wayne Mikkelson (the editor), Tim Opler, Krishna Palepu, K. Ramesh, Jay Ritter, Terry Shevlin, Doug Skinner, Sheridan Titman, Ross Watts, Jerry Zimmerman, and seminar participants at the University of California Finance and Accounting Conference (Davis, March 1995), the NBER Corporate Finance Conference (Boston, August 1995), the Center for Research in Security Prices Seminar (Chicago, October 1995), the American Finance Association Conference (San Francisco, 1996), the American Accounting Association Conference (Chicago, August 1996), the University of Michigan, and the University of Rochester for helpful comments and discussions.
resolves10.1111/0022-1082.00079
Earnings Management and the Long‐Run Market Performance of Initial Public Offerings
resolves10.1111/j.1911-3846.1999.tb00584.x
Discussion of “Post‐Earnings Announcement Drift and the Dissemination of Predictable Information”*
resolves10.1016/S0165-4101(00)00007-0
A test of the market's mispricing of domestic and foreign earnings
resolves10.1016/S0165-4101(98)00003-2
Institutional ownership, differential predisclosure precision and trading volume at announcement dates
resolves10.1016/S0165-4101(98)00039-1
The information content of funds from operations (FFO) for real estate investment trusts (REITs)
resolves10.1016/0304-405X(78)90027-2
Systematic ‘abnormal’ returns after quarterly earnings announcements
resolves10.1016/S0890-8389(05)80023-X
Accounting choice theory and market-based research in accounting
resolves10.2307/2490672
Additional Evidence on the Information Content of Management Earnings Forecasts
resolves10.1111/j.1475-6803.1991.tb00664.x
THE EARNINGS‐PRICE AND STANDARDIZED UNEXPECTED EARNINGS EFFECTS: ONE ANOMALY OR TWO?
resolves10.2307/2490736
The Relative Information Content of Accruals and Cash Flows: Combined Evidence at the Earnings Announcement and Annual Report Release Date
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