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Predictive gains to segmental disclosure matrices, geographic information and industry sector comparability
16 references·2 citing·44 second hop
Predictive gains to segmental disclosure matrices, geographic information and industry sector comparability (2007)Predictive gains to segmental disclosure …Financial statement analysis (2020)Financial statement analysisFinancial statement analysis (2007)Financial statement analysisA Temporal Analysis of Quarterly Earnings Thresholds: Propensities and Valuation Consequences (2005)A Temporal Analysis of Quarte…The Impact of SFAS No. 131 on Information and Monitoring (2003)The Impact of SFAS No. 131 on…Disclosure Practices, Enforcement of Accounting Standards, and Analysts' Forecast Accuracy: An International Study (2003)Disclosure Practices, Enforce…The rewards to meeting or beating earnings expectations (2002)The rewards to meeting or bea…A Temporal Analysis of Earnings Surprises: Profits versus Losses (2001)A Temporal Analysis of Earnin…Analyst forecast accuracy: Do ability, resources, and portfolio complexity matter? 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(1986)Herd Behavior and Investment (1988)Forecasting Economic Time Series (2000)Capital markets research in accounting (2001)The Information Content of Annual Earnings Announcements (1968)A Simple Model of Capital Market Equilibrium with Incomplete Information (1987)Analyst Following of Initial Public Offerings (1997)Stock price synchronicity and analyst coverage in emerging markets (2005)Can Twitter Help Predict Firm-Level Earnings and Stock Returns? (2017)Earnings management to avoid earnings decreases and losses (1997)Earnings Management to Exceed Thresholds (1999)Management Earnings Forecasts: A Review and Framework (2008)The financial analyst forecasting literature: A taxonomy with suggestions for further research (2008)Internal Audit Quality and Earnings Management (2009)Specification Tests in Econometrics (1978)The Categorical Imperative: Securities Analysts and the Illegitimacy Discount (1999)Bad News Travels Slowly: Size, Analyst Coverage, and the Profitability of Momentum Strategies (2000)Voluntary Nonfinancial Disclosure and the Cost of Equity Capital: The Initiation of Corporate Social Responsibility Reporting (2010)CAPITAL ASSET PRICES: A THEORY OF MARKET EQUILIBRIUM UNDER CONDITIONS OF RISK* (1964)The Behavior of Stock-Market Prices (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)The Cross-Section of Expected Stock Returns (1992)Common risk factors in the returns on stocks and bonds (1993)On Persistence in Mutual Fund Performance (1997)Law and Finance (1998)Corporate Ownership Around the World (1999)International Differences in the Cost of Equity Capital: Do Legal Institutions and Securities Regulation Matter? (2006)International Financial Reporting Standards (IFRS): pros and cons for investors (2006)Nonfinancial Disclosure and Analyst Forecast Accuracy: International Evidence on Corporate Social Responsibility Disclosure (2012)Earnings Management During Import Relief Investigations (1991)Detecting Earnings Management. (1995)The economic implications of corporate financial reporting (2005)Real and Accrual-Based Earnings Management in the Pre- and Post-Sarbanes-Oxley Periods (2008)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Earnings Surprises, Growth Expectations, and Stock Returns or Don't Let an Earnings Torpedo Sink Your Portfolio (2002)Herd Behaviour and Cascading in Capital Markets: a Review and Synthesis (2003)A Tale of Two Assets: The Effects of Firm Reputation and Celebrity on Earnings Surprises and Investors' Reactions (2010)The Influence of Analysts, Institutional Investors, and Insiders on the Incorporation of Market, Industry, and Firm-Specific Information into Stock Prices (2004)Inside the 'Black Box' of Sell-Side Financial Analysts (2013)A Study of the Environmental Disclosure Practices of Australian Corporations (1996)The public disclosure of environmental performance information—a dual test of media agenda setting theory and legitimacy theory (1998)Are Selling, General, and Administrative Costs “Sticky”? (2003)
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References

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  • 1984A Survey of the Methods Used by UK Investment Analysts to Appraise Investments in Ordinary Shares220 cited
  • 2020Financial statement analysis

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177 cited
  • 1997EXPLAINING THE CROSS-SECTION OF UK EXPECTED STOCK RETURNS137 cited
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    • 2017Financial Disclosure and the Cost of Equity Capital: The Empirical Test of the Largest Listed Companies of Kazakhstan19 cited
    • 2023Information disclosure by industry and the cost of equity: Evidence from a quasi-natural experiment in China18 cited