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Another specification of Ohlson's "other information" term for the earnings/returns association : theory and some evidence

Easterday, Kathryn E.; Sen, Pradyot K.; Stephan, Jens A. - In: Journal of business finance & accounting : JBFA 38 (2011) 9/10, pp. 1123-1155

Persistent link: https://www.econbiz.de/10009419330

The persistence of the small firm/January effect : is it consistent with investors' learning and arbitrage efforts?

Easterday, Kathryn E.; Sen, Pradyot K.; Stephan, Jens A. - In: The quarterly review of economics and finance : journal … 49 (2009) 3, pp. 1172-1193

Persistent link: https://www.econbiz.de/10003873876

Beating threshold targets with earnings management

Mindak, Mary P.; Sen, Pradyot K.; Stephan, Jens A. - In: Review of accounting & finance 15 (2016) 2, pp. 198-221

Persistent link: https://www.econbiz.de/10011586341

Another look at the dividend-price relationship in the accounting valuation framework

Easterday, Kathryn E.; Sen, Pradyot K. - In: Review of quantitative finance and accounting 61 (2023) 3, pp. 879-925

Persistent link: https://www.econbiz.de/10014342119

Is the January effect rational? : insights from the accounting valuation model

Easterday, Kathryn E.; Sen, Pradyot K. - In: The quarterly review of economics and finance : journal … 59 (2016), pp. 168-185

Persistent link: https://www.econbiz.de/10011627281

Is the January Effect Rational? Insights from the Accounting Valuation Model

Easterday, Kathryn E. - 2015

Employing a permanent earnings valuation model and a novel sample partition, we find evidence that the January effect “anomaly” is consistent with rational economic market behavior. Investors in firms which experience January effect return premiums appear to discount first quarter earnings...

Persistent link: https://www.econbiz.de/10013021257