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An Investigation of the Effect of Accountant Involvement with Forecasts on the Decisions and Perceptions of Commercial Lenders
12 references·1 citing·44 second hop
An Investigation of the Effect of Accountant Involvement with Forecasts on the Decisions and Perceptions of Commercial Lenders (1994)An Investigation of the Effect of Account…The use of accounting information in bank lending decisions (1989)The use of accounting informa…Abnormal stock returns associated with media disclosures of ‘subject to’ qualified audit opinions (1986)Abnormal stock returns associ…STUDIES OF THE INFORMATION CONTENT OF QUALIFIED AUDIT REPORTS (1985)STUDIES OF THE INFORMATION CO…Forecasts, Auditor Review, and Bank Loan Decisions (1984)Forecasts, Auditor Review, an…Loss Contingency Reports and Stock Prices: An Empirical Study (1982)Loss Contingency Reports and …Auditor Association with Quarterly Financial Information: An Empirical Test (1982)Auditor Association with Quar…A note on the impact of audit qualifications on lending and credit decisions (1980)A note on the impact of audit…The Impact of Uncertainty Reporting on the Loan Decision (1979)The Impact of Uncertainty Rep…Bankers' and Auditors' Perceptions of the Message Communicated by the Audit Report (1979)Bankers' and Auditors' Percep…RMA annual statement studies. (1977)RMA annual statement studies.Statistical Principles in Experimental Design. (1963)Statistical Principles in Exp…Statistical principles in experimental design. (1962)Statistical principles in exp…Studies on the impact of accounting information and assurance on commercial lending judgments (2018)Studies on the impact of acco…Estimating betas from nonsynchronous data (1977)Foundations of Finance. (1977)MODELLING ABNORMAL RETURNS: A REVIEW ARTICLE (1992)When Do Interlocks Matter?: Alternate Sources of Information and Interlock Influence (1998)Should We Stay or Should We Go? Accountability, Status Anxiety, and Client Defections (2006)Questionnaire Design and Attitude Measurement. (1968)Foundations of Behavioral Research (1974)ZETATM analysis A new model to identify bankruptcy risk of corporations (1977)The Meaning of Audit Reports (1990)Opinion Shopping and Audit Committees (2002)Audit committees, non-audit services, and auditor reporting decisions prior to failure (2015)Decision making and information integration in the courts: The setting of bail. (1975)Biased assimilation and attitude polarization: The effects of prior theories on subsequently considered evidence. (1979)The use and perceived importance of annual reports by investment analysts in the Netherlands (1993)Do Creditors Prefer Smooth Earnings? Evidence from European Private Firms (2015)Real earnings management and loan contract terms (2019)CAPITAL ASSET PRICES: A THEORY OF MARKET EQUILIBRIUM UNDER CONDITIONS OF RISK* (1964)The Valuation of Risk Assets and the Selection of Risky Investments in Stock Portfolios and Capital Budgets (1965)THE VALUATION OF RISK ASSETS AND THE SELECTION OF RISKY INVESTMENTS IN STOCK PORTFOLIOS AND CAPITAL BUDGETS**This paper is another in a series of interrelated theoretical and statistical studies of corporate financial and investment policies being made under grants from the Rockefeller Foundation, and more recently the Ford Foundation, to the Harvard Business School. The generous support for this work is most gratefully acknowledged. The author is also much indebted to his colleagues Professors Bishop, Christenson, Kahr, Raiffa, and (especially) Schlaifer, for extensive discussion and commentary on an earlier draft of this paper; but responsibility for any errors or imperfections remains strictly his own.[Professor Sharpe's paper, “Capital Asset Prices: A Theory of Market Equilibrium Under Conditions of Risk” (Journal of Finance, September 1964) appeared after this paper was in final form and on its way to the printers. My first section, which parallels the first half of his paper (with corresponding conclusions), sets the algebraic framework for sections II, III and VI, (which have no counterpart in his paper) and for section IV on the equilibrium prices of risk assets, concerning which our results differ significantly for reasons which will be explored elsewhere. Sharpe does not take up the capital budgeting problem developed in section V below.] (1975)INFORMATION CONTENT OF QUALIFIED AUDIT OPINIONS FOR OVER‐THE‐COUNTER FIRMS (1994)The Relevance of Quantifiable Audit Qualifications in the Valuation of IPOs (2006)Trends in Auditor Reporting in Australia: A Synthesis and Opportunities for Research (2016)An Empirical Evaluation of Accounting Income Numbers (1968)Changes in Accounting Techniques and Stock Prices (1972)SOME TIME SERIES PROPERTIES OF ACCOUNTING INCOME (1972)The effect of ambiguity on loss contingency reporting judgments (1997)Reactions of the Spanish capital market to qualified audit reports (2004)Individual differences and multidimensional scaling (1972)The Pricing of Audit Services: Further Evidence from the Canadian Market (1994)The Role of Corporate Social Responsibility (CSR) Assurance in Investors' Judgments When Managerial Pay is Explicitly Tied to CSR Performance (2014)Informational Content and Assurance of Textual Disclosures: Evidence on Integrated Reporting (2019)On the social psychology of the psychological experiment: With particular reference to demand characteristics and their implications. (1962)Judgment under Uncertainty: Heuristics and Biases (1975)The usefulness of the audit report in investment and financing decisions (2003)The effect of auditors’ internal control opinions on loan decisions (2008)Back-Translation for Cross-Cultural Research (1970)Intraclass correlations: Uses in assessing rater reliability. (1979)A 12-Item Short-Form Health Survey (1996)Measuring change over time: Assessing the usefulness of evaluative instruments (1987)Sex differences in human mate preferences: Evolutionary hypotheses tested in 37 cultures (1989)Combining effect size estimates in meta-analysis with repeated measures and independent-groups designs. (2002)Discussion of The Value of Financial Statement Verification in Debt Financing: Evidence from Private U.S. Firms (2011)Another Piece of the “Expectations Gap”: What Do Investors Know About Auditor Involvement with Information in the Annual Report? (2012)The role of sustainable corporate governance in mandatory sustainability reporting quality (2022)
this work references cited by second hop

References

  • 1962Statistical principles in experimental design.27,141 cited
  • 1963Statistical Principles in Experimental Design.1,889 cited
  • 1986Abnormal stock returns associated with media disclosures of ‘subject to’ qualified audit opinions264 cited
  • 1979Bankers' and Auditors' Perceptions of the Message Communicated by the Audit Report171 cited
  • 1979The Impact of Uncertainty Reporting on the Loan Decision105 cited
  • 1989The use of accounting information in bank lending decisions103 cited
  • 1982Loss Contingency Reports and Stock Prices: An Empirical Study88 cited
  • 1980A note on the impact of audit qualifications on lending and credit decisions82 cited
  • 1982Auditor Association with Quarterly Financial Information: An Empirical Test51 cited
  • 1985STUDIES OF THE INFORMATION CONTENT OF QUALIFIED AUDIT REPORTS50 cited
  • 1984Forecasts, Auditor Review, and Bank Loan Decisions26 cited
  • 1977RMA annual statement studies.13 cited

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  • 2018Studies on the impact of accounting information and assurance on commercial lending judgments16 cited

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