Estimating earnings response coefficients: Pooled versus firm-specific models
Tài liệu tham khảo
Antle, 1994, Multiple sources of information, valuation, and accounting earnings, Journal of Accounting, Auditing, and Finance, 9, 675, 10.1177/0148558X9400900403
Beaver, 1979, The association between unsystematic security returns and the magnitude of earnings forecast errors, Journal of Accounting Research, 17, 316, 10.2307/2490507
Beaver, 1970, The association between market determined and accounting determined risk measures, 654
Cheng, 1992, Non-linearity and specification problems in unexpected earnings response regression model, The Accounting Review, 67, 579
Choi, 1992, The effects of qualified audit opinions on earnings response coefficients, Journal of Accounting and Economics, 15, 229, 10.1016/0165-4101(92)90019-X
Collins, 1990, Accounting information and corporate governance: Market and analyst reactions to earnings of firms engaged in proxy contests, Journal of Accounting and Economics, 13, 213, 10.1016/0165-4101(90)90032-Y
Collins, 1989, An analysis of intertemporal and cross-sectional determinants of earnings response coefficients, Journal of Accounting and Economics, 11, 143, 10.1016/0165-4101(89)90004-9
Collins, 1993, Noisy accounting earnings signals and earnings response coefficients: The case of foreign currency accounting, Contemporary Accounting Research, 10, 119, 10.1111/j.1911-3846.1993.tb00385.x
Das, 1994, Nonlinearity in the returns-earnings relation: Tests of alternative specifications and explanations, Contemporary Accounting Research, 11, 353, 10.1111/j.1911-3846.1994.tb00447.x
Easton, 1989, Cross-sectional variation in the stock market response to accounting earning announcements, Journal of Accounting and Economics, 11, 117, 10.1016/0165-4101(89)90003-7
Freeman, 1992, A nonlinear model of security price responses to unexpected earnings, Journal of Accounting Research, 30, 185, 10.2307/2491123
Hagerman, 1984, The association between the magnitude of quarterly earnings forecast errors and risk-adjusted stock returns, Journal of Accounting Research, 22, 526, 10.2307/2490662
Hsiao, 1986
Imhoff, 1992, The effect of ex ante earnings uncertainty on earnings response coefficients, The Accounting Review, 67, 427
Johnston, 1972
Judge, 1985
Kormendi, 1987, Earnings innovations, earnings persistence, and stock returns, Journal of Business, 60, 323, 10.1086/296400
Kothari, 1992, Information in prices about future earnings: Implications for earnings response coefficients, Journal of Accounting and Economics, 15, 143, 10.1016/0165-4101(92)90016-U
Kothari, 1995, Price and return models, Journal of Accounting and Economics, 20, 155, 10.1016/0165-4101(95)00399-4
Lev, 1989, On the usefulness of earnings and earnings research: Lessons and directions from two decades of empirical research, Journal of Accounting Research Supplement, 27, 153, 10.2307/2491070
Lipe, 1990, The relation between stock returns and accounting earnings given alternative information, The Accounting Review, 65, 49
Lipe, 1993, The implications of the higher-order properties of annual earnings for security valuation, 142
Maddala, 1977
Neter, 1974
Pindyck, 1991
Pownall, 1993, The stock price effects of alternative types of management earnings forecasts, The Accounting Review, 68, 896
Teets, 1992, The association between stock market responses to earnings announcements and regulation of electric utilities, Journal of Accounting Research, 30, 274, 10.2307/2491127
Teoh, 1993, Perceived auditor quality and the earnings response coefficient, The Accounting Review, 68, 346
Theil, 1971
Warfield, 1992, Accounting recognition and the relevance of earnings as an explanatory variable for returns, The Accounting Review, 67, 821