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Accounting data and value : the basic results

Ohlson, James A. - In: Contemporary accounting research : a journal of the … 26 (2009) 1, pp. 231-259

Persistent link: https://www.econbiz.de/10003887003

Anomalous stock returns around internet firms' earnings announcements

Trueman, Brett; Wong, M. H. Franco; Zhang, Xiao-Jun - In: Journal of accounting & economics 34 (2003) 1/3, pp. 249-271

Persistent link: https://www.econbiz.de/10001728630

Discussion of "Anomalous stock returns around internet firms' earnings announcements"

Berger, Philip G. - In: Journal of accounting & economics 34 (2003) 1/3, pp. 273-281

Persistent link: https://www.econbiz.de/10001728632

Financial reporting complexity and investor underreaction to 10-K information

You, Haifeng; Zhang, Xiao-jun - In: Review of accounting studies 14 (2009) 4, pp. 559-586

Persistent link: https://www.econbiz.de/10003908563

Selective trading of available-for-sale securities : evidence from U.S. commercial banks

Dong, Minyue; Zhang, Xiao-Jun - In: European accounting review 27 (2018) 3, pp. 467-493

Persistent link: https://www.econbiz.de/10011883418

Selective Trading of Available-for-Sale Securities : Evidence from U.S. Commercial Banks

Dong, Minyue - 2017

This paper examines the selective trading of available-for-sale (AFS) securities by U.S. banks after the implementation of fair value accounting under Statement of Financial Accounting Standards No. 115, Accounting Standards Codification (ASC) Topic 320. Our findings suggest firms still engage...

Persistent link: https://www.econbiz.de/10012976189

Aggregate accounting earnings can explain most of security returns : the case of long return intervals

Easton, Peter D. - In: Journal of accounting & economics 15 (1992) 2, pp. 119-142

Persistent link: https://www.econbiz.de/10001330746

Accounting disclosures and the market's valuation of oil and gas properties

Harris, Trevor S. - In: The accounting review : a publication of the American … 62 (1987) 4, pp. 651-670

Persistent link: https://www.econbiz.de/10001045635

Equity value as a function of (eps1, eps2, dps1, bvps, beta) : concepts and realities ; discussion of Ohlson and Johannesson

Nekrasov, Alexander - In: Abacus : a journal of accounting, finance and business … 52 (2016) 1, pp. 100-105

Persistent link: https://www.econbiz.de/10011581786

A Research Based Perspective on SEC’s Proposed Rule on ROADMAP FOR Potential Use of Financial Statements Prepared in Accordance with International Financial Reporting Standards (IFRS) by U.S. Issuers

Jamal, Karim - 2013

The Securities and Exchange Commission (SEC) issued a call for comment on a proposal to adopt a Roadmap for potential use of international financial reporting standards (IFRS) by U.S. Companies. We comment on five key issues raised by the SEC proposal. First, we propose that the need for a...

Persistent link: https://www.econbiz.de/10012710671