Journal of Accounting Research
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Financial Disclosure and Entry to the European Capital Market
Journal of Accounting Research - Tập 11 Số 2 - Trang 159 - 1973
What Determines Corporate Transparency?
Journal of Accounting Research - Tập 42 Số 2 - Trang 207-252 - 2004
ABSTRACTWe investigate corporate transparency, defined as the availability of
firm‐specific information to those outside publicly traded firms. We
conceptualize corporate transparency within a country as output from a
multifaceted system whose components collectively produce, gather, validate, and
disseminate information. We factor analyze a range of measures capturing
countries' firm‐specific inf...
Does Greater Firm‐Specific Return Variation Mean More or Less Informed Stock Pricing?
Journal of Accounting Research - Tập 41 Số 5 - Trang 797-836 - 2003
ABSTRACTRoll [1988] observes low R2 statistics for common asset pricing models
due to vigorous firm‐specific return variation not associated with public
information. He concludes that this implies “either private information or else
occasional frenzy unrelated to concrete information”[p. 56]. We show that firms
and industries with lower market model R2 statistics exhibit higher association
between...
Analyst Specialization and Conglomerate Stock Breakups
Journal of Accounting Research - Tập 39 Số 3 - Trang 565-582 - 2001
This paper examines whether firms emerging from conglomerate stock breakups are
able to affect the types of financial analysts that cover their firms as well as
the quality of information generated about their performance. Our sample
comprises 103 focus‐increasing spin‐offs, equity carve‐outs, and targeted stock
offerings between 1990 and 1995. We find that, after these transactions, sample
firms ...
Post-Earnings-Announcement Drift: Delayed Price Response or Risk Premium?
Journal of Accounting Research - Tập 27 - Trang 1 - 1989
Marking‐to‐Market: Panacea or Pandora's Box?
Journal of Accounting Research - Tập 46 Số 2 - Trang 435-460 - 2008
ABSTRACTFinancial institutions have been at the forefront of the debate on the
controversial shift in international standards from historical cost accounting
to mark‐to‐market accounting. We show that the trade‐offs at stake in this
debate are far from one‐sided. While the historical cost regime leads to some
inefficiencies, marking‐to‐market may lead to other types of inefficiencies by
injecting ...
Are Nonfinancial Measures Leading Indicators of Financial Performance? An Analysis of Customer Satisfaction
Journal of Accounting Research - Tập 36 - Trang 1 - 1998
Competition, Efficiency, and Cost Allocation in Government Agencies: Evidence on the Federal Reserve System
Journal of Accounting Research - Tập 36 Số 1 - Trang 1 - 1998
Detecting Deceptive Discussions in Conference Calls
Journal of Accounting Research - Tập 50 Số 2 - Trang 495-540 - 2012
ABSTRACTWe estimate linguistic‐based classification models of deceptive
discussions during quarterly earnings conference calls. Using data on subsequent
financial restatements and a set of criteria to identify severity of accounting
problems, we label each call as “truthful” or “deceptive.” Prediction models are
then developed with the word categories that have been shown by previous
psychological...
Contractibility and Transparency of Financial Statement Information Prepared Under IFRS: Evidence from Debt Contracts Around IFRS Adoption
Journal of Accounting Research - Tập 53 Số 5 - Trang 915-963 - 2015
ABSTRACTWe outline several properties of IFRS that potentially affect the
contractibility or the transparency of financial statement information, and
hence the use of that information in debt contracts. Those properties include
the increased choice among accounting rules IFRS gives to managers, enhanced
rule‐making uncertainty, and increased emphasis on fair value accounting.
Consistent with reduc...
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