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The adjustment of security returns to the disclosure of replacement cost accounting information

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References

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Cited by

2016The consequences of shifting the IPO offer pricing power from securities regulators to market participants in weak institutional environments: Evidence from China58 cited
1980On the irrelevance of replacement cost disclosures for security prices53 cited
1982The impact of replacement cost disclosure on security prices47 cited
2008Econometrics of Fair Values37 cited
1990THE RELEVANCE OF INFLATION ADJUSTED ACCOUNTING DATA TO THE PREDICTION OF CORPORATE TAKEOVERS35 cited

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2009

Value Relevance of Inflation-adjusted Equity and Income

33 cited

1989Asset Revaluations and Share Price Revisions32 cited

2003A note on the using of accounting databases25 cited

1988Evidence on Income Measurement Properties of ASR No. 190 and SFAS No. 33 Data22 cited

1983Alternative Measures of Profit Margin: An Empirical Study of the Potential Information Content of Current Cost Accounting21 cited

2006Fair Value as a Relevant Metric: A Theoretical Investigation17 cited