Download or read book Beaver 1968 Revisited written by Wayne R. Landsman and published by . This book was released on 2012 with total page 38 pages. Available in PDF, EPUB and Kindle. Book excerpt: In 1968, Beaver published his seminal paper on the information content of earnings announcements, establishing that both trading volume and return volatility increase at the time of earnings announcements. Thirty-some years after Beaver's study, concerns have been raised about a perceived degradation in the informativeness of earnings because of the increasing availability of timely non-accounting information and the increasing rate of technological innovation and change not reflected in the accounting system in a timely manner.In this paper we examine changes over the past thirty years in the information content of earnings using the two metrics from Beaver (1968): abnormal trading volume and volatility. In contrast to the conventional wisdom, we find no evidence of a decline in the informativeness of accounting information over the past thirty years, as measured by both abnormal trading volume and return volatility around quarterly earnings announcements. If anything, our results suggest an increase over time in the informativeness of quarterly earnings announcements. Variables reflecting changes in firm-specific factors account for a portion of the observed increase.
Download or read book Working Paper Series written by and published by . This book was released on 2003 with total page 586 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book JOURNAL OF ACCOUNTING AND PUBLIC POLICY written by and published by . This book was released on 2000 with total page 1016 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Earnings Management written by Joshua Ronen and published by Springer Science & Business Media. This book was released on 2008-08-06 with total page 587 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book is a study of earnings management, aimed at scholars and professionals in accounting, finance, economics, and law. The authors address research questions including: Why are earnings so important that firms feel compelled to manipulate them? What set of circumstances will induce earnings management? How will the interaction among management, boards of directors, investors, employees, suppliers, customers and regulators affect earnings management? How to design empirical research addressing earnings management? What are the limitations and strengths of current empirical models?
Download or read book Trail and Timberline written by and published by . This book was released on 1969 with total page 826 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Science as Social Knowledge written by Helen E. Longino and published by Princeton University Press. This book was released on 2020-03-31 with total page 274 pages. Available in PDF, EPUB and Kindle. Book excerpt: Conventional wisdom has it that the sciences, properly pursued, constitute a pure, value-free method of obtaining knowledge about the natural world. In light of the social and normative dimensions of many scientific debates, Helen Longino finds that general accounts of scientific methodology cannot support this common belief. Focusing on the notion of evidence, the author argues that a methodology powerful enough to account for theories of any scope and depth is incapable of ruling out the influence of social and cultural values in the very structuring of knowledge. The objectivity of scientific inquiry can nevertheless be maintained, she proposes, by understanding scientific inquiry as a social rather than an individual process. Seeking to open a dialogue between methodologists and social critics of the sciences, Longino develops this concept of "contextual empiricism" in an analysis of research programs that have drawn criticism from feminists. Examining theories of human evolution and of prenatal hormonal determination of "gender-role" behavior, of sex differences in cognition, and of sexual orientation, the author shows how assumptions laden with social values affect the description, presentation, and interpretation of data. In particular, Longino argues that research on the hormonal basis of "sex-differentiated behavior" involves assumptions not only about gender relations but also about human action and agency. She concludes with a discussion of the relation between science, values, and ideology, based on the work of Habermas, Foucault, Keller, and Haraway.
Download or read book Geographers written by Elizabeth Baigent and published by Bloomsbury Publishing. This book was released on 2017-12-14 with total page 273 pages. Available in PDF, EPUB and Kindle. Book excerpt: Geographers: Biobibliographical Studies, Volume 36 focuses on 20th-century Britain and 19th- and 20th-century France. Six essays on individual geographers are complemented by a group article which describes the building of a French school of geography. From Britain, the life of Sir Peter Hall, one of the most distinguished geographers of recent times and a man widely known outside the discipline, is set alongside memoirs of Bill Mead, who made the rich geography of the Nordic countries come alive to geographers and others in the Anglophone world; Michael John Wise and Stanley Henry Beaver, who made their mark through building up the institutions where academic geography was practised and through teaching; and Anita McConnell, whose geographical training shaped her museum curation and studies of the history of science. From France, the individual biography of André Meynier is juxtaposed with group article on the first five professors of geography at Clermont-Ferrand. These intellectual biographies collectively show geography and geographers profoundly affected by wider historical events: the effect of war, particularly the Second World War, and the shaping of post-war society. They show the value of geographical scholarship in elucidating local circumstances and in planning national conditions, and as a basis for local, national, and international friendship.
Download or read book Bethlehem Revisited written by Floyd I. Brewer and published by . This book was released on 1993 with total page 501 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Basic Methods of Policy Analysis and Planning written by Carl Patton and published by Routledge. This book was released on 2015-08-26 with total page 481 pages. Available in PDF, EPUB and Kindle. Book excerpt: Updated in its 3rd edition, Basic Methods of Policy Analysis and Planning presents quickly applied methods for analyzing and resolving planning and policy issues at state, regional, and urban levels. Divided into two parts, Methods which presents quick methods in nine chapters and is organized around the steps in the policy analysis process, and Cases which presents seven policy cases, ranging in degree of complexity, the text provides readers with the resources they need for effective policy planning and analysis. Quantitative and qualitative methods are systematically combined to address policy dilemmas and urban planning problems. Readers and analysts utilizing this text gain comprehensive skills and background needed to impact public policy.
Download or read book To Kill an Eagle written by Edward Kadlecek and published by Big Earth Publishing. This book was released on 1981 with total page 184 pages. Available in PDF, EPUB and Kindle. Book excerpt: Based on interviews with over thirty elderly Sioux. All of the informants either knew Crazy Horse themselves or had been told about him by older relatives.
Download or read book Valuation Approaches and Metrics written by Aswath Damodaran and published by Now Publishers Inc. This book was released on 2005 with total page 102 pages. Available in PDF, EPUB and Kindle. Book excerpt: Valuation lies at the heart of much of what we do in finance, whether it is the study of market efficiency and questions about corporate governance or the comparison of different investment decision rules in capital budgeting. In this paper, we consider the theory and evidence on valuation approaches. We begin by surveying the literature on discounted cash flow valuation models, ranging from the first mentions of the dividend discount model to value stocks to the use of excess return models in more recent years. In the second part of the paper, we examine relative valuation models and, in particular, the use of multiples and comparables in valuation and evaluate whether relative valuation models yield more or less precise estimates of value than discounted cash flow models. In the final part of the paper, we set the stage for further research in valuation by noting the estimation challenges we face as companies globalize and become exposed to risk in multiple countries.
Download or read book The Oxford Handbook of the Prehistoric Arctic written by T. Max Friesen and published by Oxford University Press. This book was released on 2016-08-05 with total page 1001 pages. Available in PDF, EPUB and Kindle. Book excerpt: The North American Arctic was one of the last regions on Earth to be settled by humans, due to its extreme climate, limited range of resources, and remoteness from populated areas. Despite these factors, it holds a complex and lengthy history relating to Inuit, Iñupiat, Inuvialuit, Yup'ik and Aleut peoples and their ancestors. The artifacts, dwellings, and food remains of these ancient peoples are remarkably well-preserved due to cold temperatures and permafrost, allowing archaeologists to reconstruct their lifeways with great accuracy. Furthermore, the combination of modern Elders' traditional knowledge with the region's high resolution ethnographic record allows past peoples' lives to be reconstructed to a level simply not possible elsewhere. Combined, these factors yield an archaeological record of global significance--the Arctic provides ideal case studies relating to issues as diverse as the impacts of climate change on human societies, the complex process of interaction between indigenous peoples and Europeans, and the dynamic relationships between environment, economy, social organization, and ideology in hunter-gatherer societies. In the The Oxford Handbook of the Prehistoric Arctic, each arctic cultural tradition is described in detail, with up-to-date coverage of recent interpretations of all aspects of their lifeways. Additional chapters cover broad themes applicable to the full range of arctic cultures, such as trade, stone tool technology, ancient DNA research, and the relationship between archaeology and modern arctic communities. The resulting volume, written by the region's leading researchers, contains by far the most comprehensive coverage of arctic archaeology ever assembled.
Download or read book Archeological Investigations at Antelope House written by Don P. Morris and published by . This book was released on 1986 with total page 600 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Eager written by Ben Goldfarb and published by Chelsea Green Publishing. This book was released on 2018-06-27 with total page 314 pages. Available in PDF, EPUB and Kindle. Book excerpt: WINNER of the 2019 PEN/E.O. Wilson Literary Science Writing Award Author of the New York Times 2023 "Notable Book" Crossings Washington Post “50 Notable Works of Nonfiction” Science News “Favorite Science Books of 2018” Booklist “Top Ten Science/Technology Book of 2018” "A marvelously humor-laced page-turner about the science of semi-aquatic rodents.... A masterpiece of a treatise on the natural world.”—The Washington Post In Eager, environmental journalist Ben Goldfarb reveals that our modern idea of what a healthy landscape looks like and how it functions is wrong, distorted by the fur trade that once trapped out millions of beavers from North America’s lakes and rivers. The consequences of losing beavers were profound: streams eroded, wetlands dried up, and species from salmon to swans lost vital habitat. Today, a growing coalition of “Beaver Believers”—including scientists, ranchers, and passionate citizens—recognizes that ecosystems with beavers are far healthier, for humans and non-humans alike, than those without them. From the Nevada deserts to the Scottish highlands, Believers are now hard at work restoring these industrious rodents to their former haunts. Eager is a powerful story about one of the world’s most influential species, how North America was colonized, how our landscapes have changed over the centuries, and how beavers can help us fight drought, flooding, wildfire, extinction, and the ravages of climate change. Ultimately, it’s about how we can learn to coexist, harmoniously and even beneficially, with our fellow travelers on this planet.
Download or read book The Origins and Development of Financial Markets and Institutions written by Jeremy Atack and published by Cambridge University Press. This book was released on 2009-03-16 with total page 497 pages. Available in PDF, EPUB and Kindle. Book excerpt: Collectively, mankind has never had it so good despite periodic economic crises of which the current sub-prime crisis is merely the latest example. Much of this success is attributable to the increasing efficiency of the world's financial institutions as finance has proved to be one of the most important causal factors in economic performance. In a series of insightful essays, financial and economic historians examine how financial innovations from the seventeenth century to the present have continually challenged established institutional arrangements, forcing change and adaptation by governments, financial intermediaries, and financial markets. Where these have been successful, wealth creation and growth have followed. When they failed, growth slowed and sometimes economic decline has followed. These essays illustrate the difficulties of co-ordinating financial innovations in order to sustain their benefits for the wider economy, a theme that will be of interest to policy makers as well as economic historians.
Download or read book Report of the National Reading Panel written by National Reading Panel (U.S.) and published by . This book was released on 2000 with total page 44 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Relative Values written by Sarah Franklin and published by Duke University Press. This book was released on 2002-02-22 with total page 531 pages. Available in PDF, EPUB and Kindle. Book excerpt: The essays in Relative Values draw on new work in anthropology, science studies, gender theory, critical race studies, and postmodernism to offer a radical revisioning of kinship and kinship theory. Through a combination of vivid case studies and trenchant theoretical essays, the contributors—a group of internationally recognized scholars—examine both the history of kinship theory and its future, at once raising questions that have long occupied a central place within the discipline of anthropology and moving beyond them. Ideas about kinship are vital not only to understanding but also to forming many of the practices and innovations of contemporary society. How do the cultural logics of contemporary biopolitics, commodification, and globalization intersect with kinship practices and theories? In what ways do kinship analogies inform scientific and clinical practices; and what happens to kinship when it is created in such unfamiliar sites as biogenetic labs, new reproductive technology clinics, and the computers of artificial life scientists? How does kinship constitute—and get constituted by—the relations of power that draw lines of hierarchy and equality, exclusion and inclusion, ambivalence and violence? The contributors assess the implications for kinship of such phenomena as blood transfusions, adoption across national borders, genetic support groups, photography, and the new reproductive technologies while ranging from rural China to mid-century Africa to contemporary Norway and the United States. Addressing these and other timely issues, Relative Values injects new life into one of anthropology's most important disciplinary traditions. Posing these and other timely questions, Relative Values injects an important interdisciplinary curiosity into one of anthropology’s most important disciplinary traditions. Contributors. Mary Bouquet, Janet Carsten, Charis Thompson Cussins, Carol Delaney, Gillian Feeley-Harnik, Sarah Franklin, Deborah Heath, Stefan Helmreich, Signe Howell, Jonathan Marks, Susan McKinnon, Michael G. Peletz, Rayna Rapp, Martine Segalen, Pauline Turner Strong, Melbourne Tapper, Karen-Sue Taussig, Kath Weston, Yunxiang Yan
