Showing 1 - 7 of 7
The Financial Accounting Standards Committee of the American Accounting Association (the Committee) is charged with responding to requests for comments from standard-setters on issues related to financial reporting. The Financial Accounting Foundation (FAF) released for public comment on...
Persistent link: https://www.econbiz.de/10005540980
Persistent link: https://www.econbiz.de/10008160533
Persistent link: https://www.econbiz.de/10008879496
Persistent link: https://www.econbiz.de/10005492593
Persistent link: https://www.econbiz.de/10006796330
Rendleman Jones and Latane (1987) and Bernard and Thomas (1990) report evidence supporting their hypothesis that investors use a quot;naivequot; seasonal random walk model in forming expectations of quarterly earnings. Using the Bernard and Thomas (1990) data we show that the market acts as if...
Persistent link: https://www.econbiz.de/10012768040
Persistent link: https://www.econbiz.de/10007085105