The persistence of earnings and cash flows and the role of special items: Implications for the accrual anomaly
Author:
Publisher
Springer Science and Business Media LLC
Subject
General Business, Management and Accounting,Accounting
Link
http://link.springer.com/content/pdf/10.1007/s11142-006-9004-1.pdf
Reference44 articles.
1. Ball, R., & Shivakumar, L. (2005). The role of accruals in asymmetrically timely gain and loss recognition. Working paper, University of Chicago and London Business School.
2. Barber, B., Lehavy, R., McNichols, M., & Trueman, B. (2001). Can investors profit from the prophets? Security analyst recommendations and stock returns. Journal of Finance, 56(2), 531–563.
3. Beaver, W. (1968). The information content of annual earnings announcements. Journal of Accounting Research, 6, 67–92.
4. Bowen, R. M., Davis, A. K., & Matsumoto, D. A. (2005). “Emphasis on pro forma versus GAAP earnings in quarterly press releases: Determinants, SEC intervention, and market reactions. The Accounting Review (forthcoming).
5. Bradshaw, M. T., Richardson, S. A., & Sloan, R. G. (2001). Do analysts and auditors use information in accruals? Journal of Accounting Research, 39(1), 45–75.
Cited by 228 articles. 订阅此论文施引文献 订阅此论文施引文献,注册后可以免费订阅5篇论文的施引文献,订阅后可以查看论文全部施引文献
1. Corporate Culture, Special Items, and Firm Performance;International Journal of Financial Studies;2024-08-22
2. Would Managers Sacrifice Conservative Financial Reporting to Meet/Beat Market Earnings Expectations?;Journal of Risk and Financial Management;2024-07-03
3. Relação entre gerenciamento de resultados, perdas por impairment e estágios do ciclo de vida em empresas brasileiras;Cuadernos de Contabilidad;2024-03-22
4. The interesting case of special and extraordinary items: What are they and how do they influence municipal government finances?;Public Budgeting & Finance;2024-03-12
5. The Number of Estimates in Footnotes and Accruals;Management Science;2024-01
1.学者识别学者识别
2.学术分析学术分析
3.人才评估人才评估
"同舟云学术"是以全球学者为主线,采集、加工和组织学术论文而形成的新型学术文献查询和分析系统,可以对全球学者进行文献检索和人才价值评估。用户可以通过关注某些学科领域的顶尖人物而持续追踪该领域的学科进展和研究前沿。经过近期的数据扩容,当前同舟云学术共收录了国内外主流学术期刊6万余种,收集的期刊论文及会议论文总量共计约1.5亿篇,并以每天添加12000余篇中外论文的速度递增。我们也可以为用户提供个性化、定制化的学者数据。欢迎来电咨询!咨询电话:010-8811{复制后删除}0370
www.globalauthorid.com
TOP
Copyright © 2019-2024 北京同舟云网络信息技术有限公司 京公网安备11010802033243号 京ICP备18003416号-3