Learning about risk-factor exposures from earnings : implications for asset pricing and manipulation
Anne Beyer, Kevin C. Smith
| Year of publication: |
2021
|
|---|---|
| Authors: | Beyer, Anne ; Smith, Kevin |
| Published in: |
Journal of accounting & economics. - Amsterdam [u.a.] : Elsevier, ISSN 0165-4101, ZDB-ID 441330-1. - Vol. 72.2021, 1, p. 1-22
|
| Subject: | Earnings betas | Earnings response coefficients | Asymmetric timeliness | Return predictability | Earnings manipulation | Cost of capital | Gewinn | Profit | Börsenkurs | Share price | Manipulation | Bilanzpolitik | Accounting policy | Kapitaleinkommen | Capital income | Kapitalkosten | CAPM | Gewinnermittlung | Profit determination | Lohn | Wages | Gewinnprognose | Earnings announcement | Theorie | Theory | Ankündigungseffekt | Announcement effect | Kapitalmarktrendite | Capital market returns |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1016/j.jacceco.2021.101404 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10013203478