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The Information Contained in the Components of Earnings
4 references·16 citing·48 second hop
The Information Contained in the Components of Earnings (1986)The Information Contained in the Componen…Earnings Innovations, Earnings Persistence, and Stock Returns (1987)Earnings Innovations, Earning…Dividend Policy under Asymmetric Information (1985)Dividend Policy under Asymmet…Financial Reporting: An Accounting Revolution. (1982)Financial Reporting: An Accou…The information content of security prices (1980)The information content of se…Research in accounting for income taxes (2011)Research in accounting for in…Managing Earnings Using Classification Shifting: Evidence from Quarterly Special Items (2010)Managing Earnings Using Class…Revenue surprises and stock returns (2006)Revenue surprises and stock r…Analysts’ treatment of nonrecurring items in street earnings (2004)Analysts’ treatment of nonrec…The Predictive Value of Expenses Excluded from Pro Forma Earnings (2003)The Predictive Value of Expen…Differential Market Reactions to Revenue and Expense Surprises (2003)Differential Market Reactions…Comparing the Value Relevance of Two Operating Income Measures (2003)Comparing the Value Relevance…Expanded Disclosures and the Increased Usefulness of Earnings Announcements (2002)Expanded Disclosures and the …Using Asset Turnover and Profit Margin to Forecast Changes in Profitability (2001)Using Asset Turnover and Prof…Ratio Analysis and Equity Valuation: From Research to Practice (2001)Ratio Analysis and Equity Val…THE INFORMATION CONTENT OF THE PRESIDENT'S LETTER TO SHAREHOLDERS (1996)THE INFORMATION CONTENT OF TH…Accounting Classification and the Predictive Content of Earnings. (1996)Accounting Classification and…Relative versus incremental information content (1995)Relative versus incremental i…Association between accounting performance measures and stock prices (1992)Association between accountin…Write-Offs As Accounting Procedures to Manage Perceptions (1988)Write-Offs As Accounting Proc…The Association of Operating Cash Flow and Accruals with Security Returns (1986)The Association of Operating …An Empirical Evaluation of Accounting Income Numbers (1968)The Information Content of Annual Earnings Announcements (1968)Competitive Strategy: Techniques for Analyzing Industries and Competitors (1980)Information in prices about future earnings (1992)Why have measures of earnings quality changed over time? (2014)Digitalization, competition strategy and corporate innovation: Evidence from Chinese manufacturing listed companies (2022)Earnings, Book Values, and Dividends in Equity Valuation* (1995)Valuation and Clean Surplus Accounting for Operating and Financial Activities* (1995)Toward an Implied Cost of Capital (2001)Determinants of profitability in European manufacturing and services: evidence from a dynamic panel model (2005)The Book‐to‐Price Effect in Stock Returns: Accounting for Leverage (2007)Going digital: implications for firm value and performance (2023)Do Stock Prices Fully Reflect Information in Accruals and Cash Flows About Future Earnings? (1996)The effect of lean production on financial performance: The mediating role of inventory leanness (2012)Customer-Base Concentration, Profitability, and the Relationship Life Cycle (2015)Factors affecting profitability in Malaysia (2018)Rational Expectations and the Theory of Price Movements (1961)Risk, Return, and Equilibrium: Empirical Tests (1973)Earnings Releases, Anomalies, and the Behavior of Security Returns. (1984)Empirical Tests of the Consumption‐Oriented CAPM (1989)Price and return models (1995)Time Series Analysis: Forecasting and Control (1977)The incremental information content of cash-flow components (1990)Accruals, Cash Flows, and Equity Values (1999)Financial statement analysis (2007)Product‐market strategy and the marketing capabilities of the firm: impact on market effectiveness and cash flow performance (2009)The effects of bonus schemes on accounting decisions (2011)Do Stock Prices Move Too Much to be Justified by Subsequent Changes in Dividends? (1980)Positive Accounting Theory (1985)Cross-sectional variation in the stock market response to accounting earnings announcements (1989)The Financial Information Content of Perceived Quality (1994)Investor Information Demand: Evidence from Google Searches Around Earnings Announcements (2011)Procedural Justice: A Psychological Analysis (1975)Knee-deep in the big muddy: a study of escalating commitment to a chosen course of action (1976)Measuring security price performance (1980)Earnings forecasting research: its implications for capital markets research (1993)Expertise in forecasting performance of security analysts (1999)Dividend Policy, Growth, and the Valuation of Shares (1961)Job Market Signaling (1973)Corporate financing and investment decisions when firms have information that investors do not have (1984)Corporate Financing and Investment Decisions When Firms Have InformationThat Investors Do Not Have (1984)Efficient Capital Markets: II (1991)Common risk factors in the returns on stocks and bonds (1993)Industry costs of equity (1997)Earnings Informativeness and Strategic Disclosure: An Empirical Examination of “Pro Forma” Earnings (2004)The economic consequences associated with integrated report quality: Capital market and real effects (2017)The crisis of fair-value accounting: Making sense of the recent debate (2009)The Effect of Disclosures by Management, Analysts, and Business Press on Cost of Capital, Return Volatility, and Analyst Forecasts: A Study Using Content Analysis (2009)
this work references cited by second hop

References

  • 1985Dividend Policy under Asymmetric Information3,459 cited
  • 1982Financial Reporting: An Accounting Revolution.953 cited
  • 1987Earnings Innovations, Earnings Persistence, and Stock Returns909 cited
  • 1980The information content of security prices737 cited

Cited by

  • 1992Association between accounting performance measures and stock prices693 cited
  • 2001Ratio Analysis and Equity Valuation: From Research to Practice679 cited
  • 2003The Predictive Value of Expenses Excluded from Pro Forma Earnings533 cited
  • 1988Write-Offs As Accounting Procedures to Manage Perceptions516 cited
  • 1986The Association of Operating Cash Flow and Accruals with Security Returns385 cited
  • 2001Using Asset Turnover and Profit Margin to Forecast Changes in Profitability373 cited
  • 2002Expanded Disclosures and the Increased Usefulness of Earnings Announcements354 cited
  • 1996THE INFORMATION CONTENT OF THE PRESIDENT'S LETTER TO SHAREHOLDERS340 cited
  • 2003Differential Market Reactions to Revenue and Expense Surprises330 cited
  • 2011Research in accounting for income taxes324 cited
  • 1995Relative versus incremental information content

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323 cited
  • 2006Revenue surprises and stock returns319 cited
  • 1996Accounting Classification and the Predictive Content of Earnings.311 cited
  • 2003Comparing the Value Relevance of Two Operating Income Measures310 cited
  • 2004Analysts’ treatment of nonrecurring items in street earnings305 cited
  • 2010Managing Earnings Using Classification Shifting: Evidence from Quarterly Special Items304 cited