Capital Markets Research in Accounting

Keywords

Capital market, Accounting, Valuation (finance), Accounting information system, Mark-to-market accounting

References

• Stock Returns and Accounting EarningsJing Liu, Jacob K. Thomas — 2000
• An Assessment of the Relation Between Analysts' Earnings Forecast Accuracy, Motivational Incentives and Cognitive Information Search Strategy.Ruth Ann McEwen, James E. Hunton — 1997
• Capitalization versus Expensing: Evidence on the Uncertainty of Future Earnings from Capital Expenditures versus R&D OutlaysS.P. Kothari, Ted E. Laguerre, Andrew J. Leone — 2002
• Earnings Releases, Anomalies, and the Behavior of Security Returns.George Foster, Chris Olsen, Terry Shevlin — 1984
• Fair Value Accounting: Evidence from Investment Securities and the Market Valuation of Banks.Mary E. Barth — 1994
• Earnings predictability and bias in analysts' earnings forecasts.Somnath Das, Carolyn B. Levine, K. Sivaramakrishnan — 1998
• Is the US Stock Market MyopicJeffery S. Abarbanell, Victor L. Bernard — 2000
• Relative Measurement Errors Among Alternative Pension Asset and Liability Measures.Mary E. Barth — 1991
• Towards a Positive Theory of the Determination of Accounting Standards.Ross L. Watts, Jerold L. Zimmerman — 1978
• Implications of the Integral Approach to Quarterly Reporting for the Post-Earnings-Accouncement DriftSrinivasan Rangan, Richard G. Sloan — 1999
• Security Returns Around Earnings Announcements.Ray Ball, S.P. Kothari — 1991
• Earnings, adaptation and equity value.David Burgstahler, Ilia D. Dichev — 1996
• Investor Sophistication and Market Earnings ExpectationsBeverly R. Walther — 1997
• Discussion of “Are Accruals during Initial Public Offerings Opportunistic?”Messod D. Beneish — 1998
• Non-Linearity and Specification Problems in Unexpected Earnings Response Regression Model.Agnes Cheng, William S. Hopwood, James C. McKeown — 1992
• Unexpected Earnings, Firm Size, and Trading Volume Around Quarterly Earnings Announcements.Linda Smith Bamber — 1987
• Positive Accounting Theory: A Ten Year Perspective.Ross L. Watts, Jerold L. Zimmerman — 1990
• Differential Pricing of Discretionary, Nondiscretionary and Noise Components of Loan Fair ValuesWilliam H. Beaver, Mohan Venkatachalam — 1999
• Equity Valuation and Negative EarningsDaniel W. Collins, Morton Pincus, Hong Xie — 1996
• A Test of the Extended Functional Fixation Hypothesis.John R. M. Hand — 1990

Cited by

• Institutionelle Determinanten von F&E-InvestitionenJörg Mahlich, B. Burçin Yurtoğlu — 2011
• Feltham-Ohlsons regnskapsbaserte verdsettelsesmodell - utvidelser og kritikkTerje Heskestad — 2014
• The Value Relevance of Financial Statements within and Across Private and Public Equity MarketsJohn R. M. Hand — 2003
• How "good" is bad News? Exploring Sentiments of Corporate DisclosuresMirko Jan Zülch, Irina Alić, Jan Muntermann — 2011
• Changes in the Value-Relevance of Accounting Book Values and Earnings: Empirical Evidence From JapanAhsan Habib — 2002
• Determining bank performance in emerging markets : the case of Jordan : competition, portfolio, and effeciciencyMohammed Abdullah Khataybeh — 2013
• Enhancing empirical accounting models with textual informationKhrystyna Bochkay — 2014
• Value relevance and predictive ability of financial statement information : the case of Saudi ArabiaThamir Al Barrak — 2011
• Earnings management practices and subsequent firm performance of companies listing on the Kuwait Stock Exchange (KSE)Eiman Algharaballi — 2013
• The Information and Wealth Effects of Earnings Surprises in the U.S. Insurance IndustryCarmen Cotei, Joseph Farhat, Mercedes Miranda — 2012
• THE EFFECT OF RETRIBUTION ON SHAREHOLDER LITIGATION AND MANAGERS' REPORTSJason Brown — 2010
• Disclosures and Judgment in Financial Reporting - Essays on accounting quality under International Financial Reporting StandardsEmmeli Runesson — 2015
• Role of the Net Assets in Assessing the Relevance of EarningsSamithamby Senthilnathan — 2013
• Accounting, Stock Markets and Everyday LifeGustav Johed — 2007
• Econometrics of the Basu Asymmetric Timeliness Coefficient and Accounting ConservatismRay Ball, S.P. Kothari, Valeri V. Nikolaev — 2013
• THE RELEVANCE OF VALUEJohn Goodwin, Kim R. Sawyer, Kamran Ahmed — 2002
• Has earnings quality declined over time? Australian evidenceReza Monem, Shadi Farshadfar — 2007
• Distress Risk Information in AccrualsJeffrey Ng — 2005
• Decision-Usefulness of Accounting Information to Equity Investors of Firms Listed on the Amman Stock Exchange:an Empirical InvestigationBeatriz Elena Africano — 2013
• Security Analysts’ Earnings Forecasts: Distributions Normality and a Comparative Analysis of Fitted Distribution Types in the Development of a Surrogate ConsensusHenry Leung — 2011

Related papers

• A Study on the Orientation of Accounting Standards and Its Impacts on Financial AccountingJunhai Liu — 2009
• Multinationality: the financial accounting implicationsM. Ali Fekrat — 1998
• Comments on the Object and Elements of Financial AccountingSI Ming-hui — 2010
• The Economics and Politics of Accounting: International Perspectives on Research Trends, Policy, and PracticeChristian Leuz, Dieter Pfaff, Anthony G. Hopwood — 2004
• Accounting for Managers: Interpreting Accounting Information for Decision-MakingPaul Collier — 2003
• Professional Dominance: The Relationship between Financial Accounting and Managerial Accounting, 1926-1986Alan J. Richardson — 2002
• Creative financial accounting : its nature and useKamal Naser — 1993
• An Analysis on Application of Fair Value Measurement in Both Financial Accounting and Tax AccountingZhang Xiao-guan — 2014