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Cross-border information transfers : evidence from profit warnings issued by European firms

Alves, Paulo; Pope, Peter F.; Young, Steven - In: Accounting and business research : a research quarterly … 39 (2009) 5, pp. 449-472

Persistent link: https://www.econbiz.de/10003916603

Has the IASB been successful in making accounting earnings more useful for prediction and valuation? : UK evidence

Choi, Young-soo; Peasnell, Ken V.; Toniato, Joao - In: Journal of business finance & accounting : JBFA 40 (2013) 7/8, pp. 741-768

Persistent link: https://www.econbiz.de/10010206071

The Basu measure as an indicator of conditional conservatism : evidence from UK earnings components

Hsu, Audrey; O'Hanlon, John; Peasnell, Ken V. - In: European accounting review 21 (2012) 1, pp. 87-113

Persistent link: https://www.econbiz.de/10009562338

Determinants of analysts' target P/E multiples

Yin, Yuan; Peasnell, Ken V.; Lubberink, Martien; Hunt, … - In: The journal of investing 23 (2014) 3, pp. 35-42

Persistent link: https://www.econbiz.de/10011313881

The Basu Measure as an Indicator of Conditional Conservatism : Evidence from U.K. Earnings Components

Hsu, Audrey Wen‐Hsin - 2013

Following Basu (1997), the excess of the sensitivity of accounting earnings to negative share return over its sensitivity to positive share return (the Basu coefficient) has been interpreted as an indicator of conditional accounting conservatism. Although this interpretation is supported by...

Persistent link: https://www.econbiz.de/10013094004