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EBookClubs

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Book Differential Information Environments and the Relation Between Accounting Amounts and Share Prices

Download or read book Differential Information Environments and the Relation Between Accounting Amounts and Share Prices written by Mary E. Barth and published by . This book was released on 1995 with total page 42 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper tests and finds strong evidence in support of two hypotheses related to firms' information environments. 1) Firms with stronger information environments have larger market-to-book ratios than firms with weaker information environments, consistent with a lower cost of capital, after controlling for factors identified in prior research as affecting these ratios. 2) Information environments affect the relation between share prices and accounting amounts more for disclosed than recognized amounts. The authors use net pension assets disclosed under SFAS 87 and book value of equity to test the second hypothesis. They use size, number of shareholders, number of analysts, dispersion of analysts' earnings forecasts, exchange listing, number of months listed as a publicly-traded firm, and trading volume as information environment proxies and find they reflect three principle aspects of information environments: investor recognition and information availability, liquidity, and disparity of beliefs.

Book Differential Information Environments

Download or read book Differential Information Environments written by Mary E. Barth and published by . This book was released on 2000 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: We test and find strong evidence in support of two hypotheses related to firms' information environments. 1) Firms with stronger information environments have larger market-to-book ratios than firms with weaker information environments consistent with lower cost of capital after controlling for factors identified in prior research as affecting these ratios. 2) Information environments affect the relation between share prices and accounting amounts more for disclosed than recognized amounts. We use net pension assets disclosed under SFAS 87 and book value of equity to test hypothesis 2. We use size number of shareholders number of analysts dispersion of analysts' earnings forecasts exchange listing number of months listed as a publicly-traded firm and trading volume as information environment proxies and find they reflect three principal aspects of information environments: investor recognition and information availability liquidity and disparity of beliefs.

Book The Stock Market Valuation of Earnings and Book Value

Download or read book The Stock Market Valuation of Earnings and Book Value written by Peter Joos and published by . This book was released on 1997 with total page 58 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Book Journal of International Accounting Auditing Taxation

Download or read book Journal of International Accounting Auditing Taxation written by and published by . This book was released on 2000 with total page 504 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Book Corporate Environmental Responsibility Accounting and Corporate Finance in the EU

Download or read book Corporate Environmental Responsibility Accounting and Corporate Finance in the EU written by Panagiotis Dimitropoulos and published by Springer Nature. This book was released on 2021-04-08 with total page 273 pages. Available in PDF, EPUB and Kindle. Book excerpt: The purpose of this book is to study the association of corporate environmental responsibility (CER) with financial performance, capital structure, innovative activities, corporate risk, working capital management and accounting quality. Undoubtedly, CER has been developed into a crucial corporate issue around the world. CER has been incorporated within various sectors, countries and includes many types of activities and dimensions. A fundamental issue that is addressed in this book, is how corporate finance and accounting are affected by CER activities and how it impacts company performance. In order to analyse this interrelation, the authors focus on a sample of firms from 28 EU member countries. The purpose of this book is to study the association of CER with financial performance, capital structure, innovative activities, corporate risk, working capital management and accounting quality. The book also intends to provide useful policy recommendations as well as to offer constructive impulses for future research.

Book Journal of Accounting and Economics

Download or read book Journal of Accounting and Economics written by University of Rochester. Graduate School of Management and published by . This book was released on 1990 with total page 888 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Book The Effects of Uncertainty and the Information Environment on the Relation Between Accounting Earnings and Stock Returns for Newly Public Firms

Download or read book The Effects of Uncertainty and the Information Environment on the Relation Between Accounting Earnings and Stock Returns for Newly Public Firms written by Curtis Alan Coffer and published by . This book was released on 1991 with total page 294 pages. Available in PDF, EPUB and Kindle. Book excerpt: uncertainty is high and when alternative information is a less accurate predictor of future earnings. The response coefficient for future earnings is predicted to be larger when uncertainty is high and when alternative information is a more accurate predictor of future earnings.

Book Earnings Management

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?

Book Management Earnings Forecasts

Download or read book Management Earnings Forecasts written by Hwa Deuk Yi and published by . This book was released on 1994 with total page 236 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Book Differential Stock Price Reaction to Inflation adjusted Disclosures Under SFAS 33

Download or read book Differential Stock Price Reaction to Inflation adjusted Disclosures Under SFAS 33 written by In-Man Song and published by . This book was released on 1986 with total page 358 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Book The Chinese Stock Market

Download or read book The Chinese Stock Market written by Nicolaas Groenewold and published by Edward Elgar Publishing. This book was released on 2004-01-01 with total page 268 pages. Available in PDF, EPUB and Kindle. Book excerpt: '. . . this book succeeds in its mission of analysing the efficiency, predictability and profitability of the Chinese stock market. It is strongly recommended to scholars. It is additionally recommended to practitioners involved in the market, sharing its prosperity and avoiding the possible risk. This book is also recommended to the students who want to learn the systematic application of econometric modelling to market efficiency analysis.' - Shiguang Ma, Economic Record The emergence of a stock market in China only occurred a decade ago and it remains something of an unknown quantity to many observers and traders outside of the country. This book provides an extensive historical and empirical analysis of the Chinese stock-market, the development of which is an integral part of the process of economic modernization that began in China in the late 1970s.

Book Handbook of Media Economics vol 1B

Download or read book Handbook of Media Economics vol 1B written by Simon P. Anderson and published by Elsevier. This book was released on 2016-01-29 with total page 257 pages. Available in PDF, EPUB and Kindle. Book excerpt: Handbook of Media Economics provides valuable information on a unique field that has its own theories, evidence, and policies. Understanding the media is important for society, and while new technologies are altering the media, they are also affecting our understanding of their economics. The book spans the large scope of media economics, simultaneously offering in-depth analysis of particular topics, including the economics of why media are important, how media work (including financing sources, institutional settings, and regulation), what determines media content (including media bias), and the effects of new technologies. The book provides a powerful introduction for those interested in starting research in media economics. Helps academic and non-academic economists understand recent rapid changes in theoretical and empirical advances, in structural empirical methods, and in the media industry's connection with the democratic process Presents the only detailed summary of media economics that emphasizes political economy, merger policy, and competition policy Pays special attention to the economic influences of the Internet, including developments in social media, user-generated content, and advertising, as well as the Internet's effects on newspapers, radio, and television

Book Accounting Theory

Download or read book Accounting Theory written by Harry I. Wolk and published by SAGE. This book was released on 2012-08-20 with total page 809 pages. Available in PDF, EPUB and Kindle. Book excerpt: An extensive overview of accounting theory concepts and application Balancing accounting theory with practical issues, the Eighth Edition of Accounting Theory: Conceptual Issues in a Political and Economic Environment continues to clearly identify the conceptual elements of accounting theory and apply those elements to practice.