We examine whether option prices correct for predictable bias in stock prices associated with accounting anomalies …

We examine whether cross-firm return predictability is associated with accounting quality (AQ), and find that stock …. Collectively the results uncover a new relation between accounting quality and stock return dynamics …

Using monthly data from 01/1985 to 12/2012, we find that the accounting valuation-based predictor introduced in Lee … the accounting valuation-based predictor does not suffer the problem of instable in-sample and poor out … the accounting valuation-based predictor, suggesting that the accounting valuation-based predictor carries information not …

the shock of the mandatory accounting change crowds out some of short-sellers’ value-relevant information in the equity … lending market. Thus, while the democratization of information from a structured accounting change may make sophisticated …

The research is aimed at verifying the value relevance of accounting information with reference two different stock …, evidence shows the greater value relevance of accounting information in Italy than in the UK, even if this result must be … accounting data refer to earnings while in the UK the focus is mainly on cash flows …

Research question: This study investigates whether the release of financial accounting information is related to the … change in stock prices.Motivation: The relationship between accounting information and stock price reaction is well … accounting information in emerging economies? According to the standards of Wall Street, London, and Tokyo, the emerging capital …

individual investors' attention to accounting information, such as financial reports and earnings, relative to other value … investors allocate more attention to accounting information. I find that when individual-investor attention to accounting …' acquisition of accounting information does not necessarily contribute to informationally efficient capital markets …