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An issue that has long been of interest in financial accounting research is the question of whether firms take …
Persistent link: https://www.econbiz.de/10009477819
The purpose of this study is to examine how subsequent earnings information is used by investors in resolving residual uncertainty about preceding repurchase tender offer announcements.
Persistent link: https://www.econbiz.de/10009477826
This study investigates whether alternative cash flow measures have an incremental information content over accounting … accounting variables into a return generating process. Based on the economic model, a new methodology, the spanning portfolio … approach is used to extract the information contained in the accounting measures of cash flow. This issue is first examined by …
Persistent link: https://www.econbiz.de/10009477837
Financial analysts are among the most influential group of users of financial accounting information. Because the FASB … has advocated usefulness as the "overriding criterion" (FASB, 1980, p.26) to judge accounting choices, accountants have a … stake in understanding this important group of financial statement users. The majority of existing accounting research …
Persistent link: https://www.econbiz.de/10009477856
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 purpose of this study is to determine (1) whether management forecasts decrease the marginal information content of subsequent earnings announcements and (2) whether the market efficiently reflects the information contained in the management forecast. If management forecasts and subsequent...
Persistent link: https://www.econbiz.de/10009477911
arose: whether from accounting method selection or from tax law changes. …
Persistent link: https://www.econbiz.de/10009477915
The purpose of this study is to empirically investigate if entry threat, as reflected in industrial market structure, affects earnings management. Specifically, this study uses entry barriers as a proxy for probability of potential entries, and market leadership and market concentration as...
Persistent link: https://www.econbiz.de/10009477944
's voluntary forecast disclosure decisions. In the first part of this dissertation, a cogent theory of incentives for voluntary …
Persistent link: https://www.econbiz.de/10009477945
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