Company's Characteristics and Accounting Information Relevance
نویسندگان
چکیده
منابع مشابه
Accounting and Information Systems
American Accounting Association (AAA). The association provides many resources for accounting educators. Publications include a quarterly electronic journal, Issues in Accounting Education [1], and a quarterly archived newsletter, Accounting Education News [2]. A Faculty Development section http://aaahq.org/facdev.cfm [3] links to resources in teaching, research/scholarship, practice, and servi...
متن کاملValue-Relevance of Accounting Information for Intangible-Intensive Industries and the Impact of Scale Factor
Prior research suggests that accounting information is not useful when valuing firms with large amount of intangibles (Amir and Lev (1996)). However, using R from regression of earnings and book values on prices, Collins et al. (1997) (hereafter CMW) find that value-relevance for intangible-intensive industries is as high as not intangibleintensive. An explanation for the discrepancy between Am...
متن کاملAccounting information and managerial work
Despite calls to link management accounting more closely to management (Jonsson, 1998), much is still to be learned about the role of accounting information in managerial work. This lack of progress stems partly from a failure to incorporate in research efforts the findings regarding the nature of managerial work, as well as inadequate attention devoted to the detailed practices through which a...
متن کاملPairs Trading and Accounting Information
This paper examines the impact of accounting information events (i.e., earnings announcements and analysts’ earnings forecasts) on the profitability of a pairs trading strategy proposed by Gatev et al. (2006). Using a portfolio of U.S. stock pairs between 1981 and 2006, we find that pairs trades are frequently triggered around accounting information events. More importantly, we find that pairs ...
متن کاملAccounting Anomalies and Information Uncertainty
We examine whether rational investor responses to information uncertainty explain properties of and returns to accounting-based trading anomalies. We proxy for information uncertainty with two measures of earnings quality: the standard deviation of the residuals from a Dechow and Dichev [2002] model relating accruals to cash flows, and the absolute value of performanceadjusted abnormal accruals...
متن کاملذخیره در منابع من
با ذخیره ی این منبع در منابع من، دسترسی به آن را برای استفاده های بعدی آسان تر کنید
ژورنال
عنوان ژورنال: Universal Journal of Accounting and Finance
سال: 2016
ISSN: 2331-9712,2331-9720
DOI: 10.13189/ujaf.2016.040302