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
Frederick D. S. Choi
What Determines Corporate Transparency?
Journal of Accounting Research - Tập 42 Số 2 - Trang 207-252 - 2004
Robert M. Bushman, Joseph D. Piotroski, Abbie J. Smith
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 captu...... hiện toàn bộ
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
Artyom Durnev, Randall Mørck, Bernard Yeung, Paul Zarowin
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 in...... hiện toàn bộ
Analyst Specialization and Conglomerate Stock Breakups
Journal of Accounting Research - Tập 39 Số 3 - Trang 565-582 - 2001
Stuart C. Gilson, Paul M. Healy, Christopher F. Noe, Krishna G. Palepu
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, sampl...... hiện toàn bộ
Post-Earnings-Announcement Drift: Delayed Price Response or Risk Premium?
Journal of Accounting Research - Tập 27 - Trang 1 - 1989
Victor L. Bernard, Jacob K. Thomas
Marking‐to‐Market: Panacea or Pandora's Box?
Journal of Accounting Research - Tập 46 Số 2 - Trang 435-460 - 2008
Guillaume Plantin, Haresh Sapra, Hyun Song Shin
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 type...... hiện toàn bộ
Are Nonfinancial Measures Leading Indicators of Financial Performance? An Analysis of Customer Satisfaction
Journal of Accounting Research - Tập 36 - Trang 1 - 1998
Christopher D. Ittner, David F. Larcker
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
Ken S. Cavalluzzo, Christopher D. Ittner, David F. Larcker
Detecting Deceptive Discussions in Conference Calls
Journal of Accounting Research - Tập 50 Số 2 - Trang 495-540 - 2012
David F. Larcker, Anastasia A. Zakolyukina
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 bee...... hiện toàn bộ
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
Ray Ball, Xi Li, Lakshmanan Shivakumar
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 ...... hiện toàn bộ
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