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The speed of security market reaction and the level of uncertainty associated with annual earnings information: Analysis and evidence

Kim, Hwan - 1990

In this study, a model is introduced to explain the relation between the speed of market reaction to accounting earnings information and the precision of an individual's expectations prior to the earnings announcement. The model predicts that the relationship is negative. A method of estimating...

Persistent link: https://www.econbiz.de/10009477736

Incremental information content of cash flow variables: A spanning approach

Kim, Moon Kyum - 1991

This study investigates whether alternative cash flow measures have an incremental information content over accounting measure. This study employes the arbitrage argument to establish an economic model which makes it possible to incorporate raw accounting variables into a return generating...

Persistent link: https://www.econbiz.de/10009477837

The currency risk factor in international equity pricing

Gupta, Manoj - 1990

Currency risk in the pricing of international equity returns is analyzed from an empirical viewpoint. The significance of other factors, such as the domestic market index, world index, and industry index is also analyzed.

Persistent link: https://www.econbiz.de/10009477882

The economics of factoring and securitizing accounts receivable

Sopranzetti, Benito - 1995

In Chapter I, the firm's accounts receivable sales decision is modeled both in the case where it is constrained to sell the entire receivable (factoring) and in the case where it has the flexibility to sell a portion of the receivable (receivables securitization.) It is found that because of a...

Persistent link: https://www.econbiz.de/10009477954

The economic determinants of the time series properties of earnings, sales, and cash flows from operations

Krippel, Gregory Lee

An objective of both economic structural and accounting time-series literature has been to understand the economic factors driving the systematic properties of corporate earnings. The purpose of this dissertation is twofold: (1) to help explain why these research areas are unable to find the...

Persistent link: https://www.econbiz.de/10009431340

Earnings expectations and the market reaction to earnings surprise

Alexander, John C.

This dissertation provides an investigation of the earnings surprise associated with the quarterly earnings announcement. The examination of a wide variety of forecast models allows insight into the ability of these models to capture the earnings expectations of the market.

Persistent link: https://www.econbiz.de/10009431341

An investigation of the availability, distribution, and usability of the comprehensive annual financial reports of United States cities.

Hall, Douglas Roger - Florida Atlantic University

public, being beyond all but specially trained accountants and finance professionals. …The study methodology has three parts: a descriptive analysis of sample documents; a survey of finance directors …. The CAFR model needs to be simplified, organized better, and common language used. GASB, the Government Finance Officers …

Persistent link: https://www.econbiz.de/10009431370

Measures of firm performance, earnings changes, and the prediction of stock returns

Ortega, William Roland

This study extends the existing research on the use of financial statement variables to predict one-year-ahead earnings changes. A principal component analysis was conducted on 61 financial statement variables in an attempt to describe the dimensionality of the variables and facilitate the...

Persistent link: https://www.econbiz.de/10009431393

An investigation of the use of verbal and numerical probability expressions in bank lending decisions

Capriotti, Kim Boylan

The focus of this research is on management's communication of uncertainty (attested to by auditors) and the potential for miscommunication due to the communication mode used in accounting disclosures. The following two research questions are addressed: First, do users of financial statements...

Persistent link: https://www.econbiz.de/10009431348

Evidence of franchise value in the banking industry.

Kohlbeck, Mark Joseph. - The University of Texas at Austin

This dissertation examines the value-relevance and reliability of intangible assets common to the banking industry. The …This dissertation examines the value-relevance and reliability of intangible assets common to the banking industry. The …

Persistent link: https://www.econbiz.de/10009431643

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