A Test of the Extended Functional Fixation Hypothesis.

John R. M. Hand

278 citations0/0 files storedThe Accounting Review

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Corporate Finance and Governance Financial Markets and Investment Strategies Auditing, Earnings Management, Governance

Abstract

Abstract Proposes and tests a probabilistic extension of the efficient market hypothesis toward the functional fixation hypothesis (FFH). Calendar time positioning of the swap announcement and swap quarter's earnings; Debt-equity swaps as a test of extended FFH (EFFH); Empirical methods.

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References

1975Judgment under Uncertainty: Heuristics and Biases 1970EFFICIENT CAPITAL MARKETS: A REVIEW OF THEORY AND EMPIRICAL WORK*1968An Empirical Evaluation of Accounting Income Numbers 1990Noise Trader Risk in Financial Markets 1985Positive Accounting Theory 1988RATIONAL CHOICE AND THE FRAMING OF DECISIONS 1977Estimating betas from nonsynchronous data 2001Capital markets research in accounting

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