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Inventory accounting and earnings/price ratios: A puzzle*
16 references·2 citing·44 second hop
Inventory accounting and earnings/price ratios: A puzzle* (1988)Inventory accounting and earnings/price r…Evidence on the Choice of Inventory Accounting Methods: LIFO Versus FIFO (1988)Evidence on the Choice of Inv…Choice of Inventory Accounting Methods: Comparative Analyses of Alternative Hypotheses (1985)Choice of Inventory Accountin…The LIFO/FIFO Decision (1983)The LIFO/FIFO DecisionThe Market's Response to the 1974 LIFO Adoptions (1982)The Market's Response to the …Stock Price Reactions to LIFO Adoptions: The Association between Excess Returns and LIFO Tax Savings (1982)Stock Price Reactions to LIFO…Market-Based Empirical Research in Accounting: A Review, Interpretation, and Extension (1982)Market-Based Empirical Resear…Corporate Financial Reporting: A Methodological Review of Empirical Research (1982)Corporate Financial Reporting…An income strategy approach to the positive theory of accounting standard setting/choice (1981)An income strategy approach t…The Magic in Earnings: Economic Earnings versus Accounting Earnings (1980)The Magic in Earnings: Econom…The information content of security prices (1980)The information content of se…What Determines Price-Earnings Ratios? (1978)What Determines Price-Earning…Relationship between Accounting Changes and Stock Prices: Problems of Measurement and Some Empirical Evidence (1973)Relationship between Accounti…Estimates of the Marginal Rate of Time Preference and Average Risk Aversion of Investors in Electric Utility Shares: 1960-66 (1971)Estimates of the Marginal Rat…Dividend Policy, Growth, and the Valuation of Shares (1961)Dividend Policy, Growth, and …Capital Equipment Analysis: The Required Rate of Profit (1956)Capital Equipment Analysis: T…The Theory of Investment Value. (1939)The Theory of Investment Valu…Reporting accounting changes and their multi-period effects (2017)Reporting accounting changes …The “LIFO Reserve” and the Value of the Firm: Theory and Empirical Evidence* (1994)The “LIFO Reserve” and the Va…Rational Expectations and the Theory of Price Movements (1961)An Empirical Evaluation of Accounting Income Numbers (1968)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)The theory and practice of econometrics (1986)The market reaction to social responsibility disclosures: The case of the Sullivan principles signings (1990)The BP Oil Spill: Shareholder Wealth Effects and Environmental Disclosures (2017)The effect of digital transformation on firm performance: evidence from Swedish listed companies (2022)SOME TIME SERIES PROPERTIES OF ACCOUNTING INCOME (1972)Corporate Financial Statements, A Product of the Market and Political Processes (1977)The Demand for and Supply of Accounting Theories: The Market for Excuses. (1979)On cross-sectional analysis in accounting research (1987)Costs of technical violation of accounting-based debt covenants (1993)The investment opportunity set and accounting procedure choice (1993)DISTRIBUTION OF INCOMES OF CORPORATIONS AMONG DIVIDENDS, RETAINED EARNINGS AND TAXES (1956)The Cost of Capital, Corporation Finance and the Theory of Investment (1958)The Behavior of Stock-Market Prices (1965)Determinants of corporate borrowing (1977)The Structure of Scientific Revolutions (1963)CAPITAL ASSET PRICES: A THEORY OF MARKET EQUILIBRIUM UNDER CONDITIONS OF RISK* (1964)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Income Smoothing and Incentives: Empirical Tests Using Accounting Changes. (1987)Voluntary formation of corporate audit committees among NASDAQ firms (1989)VOLUNTARY DISCLOSURE OF SEGMENT INFORMATION BY AUSTRALIAN DIVERSIFIED COMPANIES (1993)EFFICIENT CAPITAL MARKETS: A REVIEW OF THEORY AND EMPIRICAL WORK* (1970)The Pricing of Options and Corporate Liabilities (1973)Some economic determinants of time-series properties of earnings (1983)The Information Content of Annual Earnings Releases: A Trading Volume Approach (1986)Theory of rational option pricing (2005)Trading Volume Around Earnings Announcements and Other Financial Reports: Theory, Research Design, Empirical Evidence, and Directions for Future Research* (2011)Growth opportunities, capital structure and dividend policies in Japan (1999)The Valuation Accuracy of the Price-Earnings and Price-Book Benchmark Valuation Methods (2000)Sustained Earnings and Revenue Growth, Earnings Quality, and Earnings Response Coefficients (2005)Contrarian Investment, Extrapolation, and Risk (1993)Value-Enhancing Capabilities of CSR: A Brief Review of Contemporary Literature (2014)Stock Market Analysis: A Review and Taxonomy of Prediction Techniques (2019)Testing the Predictive Power of Dividend Yields (1993)Markowitz's “Portfolio Selection”: A Fifty‐Year Retrospective (2002)Technical Analysis in Financial Markets (2004)The proposed elimination of full cost accounting in the extractive petroleum industry (1979)International Variations in the Connections Between Tax and Financial Reporting (1998)Country Effects and Sector Effects on the Harmonization of Accounting Policy Choice (2007)
this work references cited by second hop

References

  • 1961Dividend Policy, Growth, and the Valuation of Shares6,554 cited
  • 1956Capital Equipment Analysis: The Required Rate of Profit897 cited
  • 1980The information content of security prices737 cited
  • 1939The Theory of Investment Value.467 cited
  • 1981An income strategy approach to the positive theory of accounting standard setting/choice436 cited
  • 1982Corporate Financial Reporting: A Methodological Review of Empirical Research365 cited
  • 1982Market-Based Empirical Research in Accounting: A Review, Interpretation, and Extension305 cited
  • 1978What Determines Price-Earnings Ratios?275 cited
  • 1973Relationship between Accounting Changes and Stock Prices: Problems of Measurement and Some Empirical Evidence158 cited
  • 1982Stock Price Reactions to LIFO Adoptions: The Association between Excess Returns and LIFO Tax Savings121 cited
  • 1988Evidence on the Choice of Inventory Accounting Methods: LIFO Versus FIFO109 cited
  • 1971Estimates of the Marginal Rate of Time Preference and Average Risk Aversion of Investors in Electric Utility Shares: 1960-66105 cited
  • 1982The Market's Response to the 1974 LIFO Adoptions99 cited
  • 1980The Magic in Earnings: Economic Earnings versus Accounting Earnings89 cited
  • 1983

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The LIFO/FIFO Decision
88 cited
  • 1985Choice of Inventory Accounting Methods: Comparative Analyses of Alternative Hypotheses66 cited
  • Cited by

    • 1994The “LIFO Reserve” and the Value of the Firm: Theory and Empirical Evidence*26 cited
    • 2017Reporting accounting changes and their multi-period effects13 cited