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Connecting Book Rate of Return to Risk and Return: The Information Conveyed by Conservative Accounting
36/36 checkable references clean · checked 2026-08-27
Every reference with a DOI in the deposited reference list resolved to a known work in Crossref or DataCite at the dated check, and none carried a retraction, withdrawal, or removal notice.
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The 36 checked references that resolve
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The Association of R&D and Capital Expenditures with Subsequent Earnings Variability
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Accruals, Cash Flows, and Operating Profitability in the Cross Section of Stock Returns
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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
resolves10.2307/2672925
Biases and Lags in Book Value and Their Effects on the Ability of the Book-to-Market Ratio to Predict Book Return on Equity
resolves10.1111/emre.12045
On the Relationship between Accounting Risk and Return: Is There a (<scp>B</scp>owman) <scp>P</scp>aradox?
resolves10.2139/ssrn.2613366
Accounting Data, Market Values, and the Cross Section of Expected Returns Worldwide
resolves10.2139/ssrn.304000
Accounting Returns Revisited: Evidence of Their Usefulness in Estimating Economic Returns
resolves10.1111/j.1540-6261.2004.00644.x
An Examination of Long‐Term Abnormal Stock Returns and Operating Performance Following R&D Increases
resolves10.1111/j.1911-3846.1995.tb00462.x
Valuation and Clean Surplus Accounting for Operating and Financial Activities*
resolves10.2307/2489970
Appraising Alternative Methods of Accounting for Accelerated Tax Depreciation: A Relative-Accuracy Approach
resolves10.2469/faj.v74.n4.6
Fundamentals of Value versus Growth Investing and an Explanation for the Value Trap
resolves10.2139/ssrn.2962620
A Framework for Identifying Accounting Characteristics for Asset Pricing Models, with an Evaluation of Book-to-Price
resolves10.2308/accr.2002.77.2.237
Accounting Conservatism, the Quality of Earnings, and Stock Returns
resolves10.2139/ssrn.2874641
A Theoretical Analysis Connecting Conservative Accounting to the Cost of Capital
resolves10.1111/j.1475-679x.2009.00334.x
Depreciation Rules and the Relation between Marginal and Historical Cost
resolves10.1086/262093
Intertemporal Cost Allocation and Managerial Investment Incentives: A Theory Explaining the Use of Economic Value Added as a Performance Measure
resolves10.1111/j.1475-679x.2009.00353.x
The <i>q</i>‐Theory Approach to Understanding the Accrual Anomaly
The 7 references without a DOI — listed, not checked
no DOI — not checkedA risk/return paradox for strategic management
no DOI — not checkedThe role of the accounting rate of return in financial statement analysis
no DOI — not checkedThe information in discretionary outlays: Advertising, research, and development
no DOI — not checkedA better three-factor model that explains more anomalies
no DOI — not checkedStatement of Concepts No.2: Qualitative Characteristics of Accounting Information
no DOI — not checkedOn the misuse of accounting rates of return to infer monopoly profits
no DOI — not checkedref32
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