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Accounting for Cryptocurrency Value
16 references·0 citing·34 second hop
Accounting for Cryptocurrency Value (2021)Accounting for Cryptocurrency ValueUnderstanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Understanding earnings qualit…Competition in two-sided markets (2006)Competition in two-sided mark…Platform Competition in Two-Sided Markets (2003)Platform Competition in Two-S…Capital markets research in accounting (2001)Capital markets research in a…Investor Psychology and Security Market Under‐ and Overreactions (1998)Investor Psychology and Secur…The conservatism principle and the asymmetric timeliness of earnings1 (1997)The conservatism principle an…Multifactor Explanations of Asset Pricing Anomalies (1996)Multifactor Explanations of A…Systems Competition and Network Effects (1994)Systems Competition and Netwo…Contrarian Investment, Extrapolation, and Risk (1994)Contrarian Investment, Extrap…Disclosure, Liquidity, and the Cost of Capital (1991)Disclosure, Liquidity, and th…Technology Adoption in the Presence of Network Externalities (1986)Technology Adoption in the Pr…Network externalities, competition, and compatibility (1985)Network externalities, compet…Risk, Return, and Equilibrium: Empirical Tests (1973)Risk, Return, and Equilibrium…The Adjustment of Stock Prices to New Information (1969)The Adjustment of Stock Price…The Information Content of Annual Earnings Announcements (1968)The Information Content of An…An Empirical Evaluation of Accounting Income Numbers (1968)An Empirical Evaluation of Ac…Dividend Policy under Asymmetric Information (1985)Positive Accounting Theory (1985)The effect of international institutional factors on properties of accounting earnings (2000)Performance matched discretionary accrual measures (2005)CAPITAL ASSET PRICES: A THEORY OF MARKET EQUILIBRIUM UNDER CONDITIONS OF RISK* (1964)EFFICIENT CAPITAL MARKETS: A REVIEW OF THEORY AND EMPIRICAL WORK* (1970)Using daily stock returns (1985)Efficient Capital Markets: II (1991)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)Common risk factors in the returns on stocks and bonds (1993)Industry costs of equity (1997)On Persistence in Mutual Fund Performance (1997)Continuous Auctions and Insider Trading (1985)Does the Stock Market Overreact? (1985)Returns to Buying Winners and Selling Losers: Implications for Stock Market Efficiency (1993)A Unified Theory of Underreaction, Momentum Trading, and Overreaction in Asset Markets (1999)Trading Is Hazardous to Your Wealth: The Common Stock Investment Performance of Individual Investors (2000)Boys will be Boys: Gender, Overconfidence, and Common Stock Investment (2001)The Cross-Section of Expected Stock Returns (1992)Investor Sentiment and the Cross‐Section of Stock Returns (2006)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Earnings Management During Import Relief Investigations (1991)A review of tax research (2010)The financial reporting environment: Review of the recent literature (2010)A review of archival auditing research (2014)Two-sided markets: a progress report (2006)Towards a Theory of Ecosystems (2018)Competing Technologies, Increasing Returns, and Lock-In by Historical Events (1989)A Simple Model of Herd Behavior (1992)Dynamic capabilities and strategic management (1997)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)The economic implications of corporate financial reporting (2005)Voluntary Nonfinancial Disclosure and the Cost of Equity Capital: The Initiation of Corporate Social Responsibility Reporting (2010)
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References

  • 1973Risk, Return, and Equilibrium: Empirical Tests14,248 cited
  • 1996Multifactor Explanations of Asset Pricing Anomalies6,710 cited
  • 1968An Empirical Evaluation of Accounting Income Numbers6,384 cited
  • 1985Network externalities, competition, and compatibility6,093 cited
  • 1998Investor Psychology and Security Market Under‐ and Overreactions5,711 cited
  • 2003Platform Competition in Two-Sided Markets5,628 cited
  • 1994Contrarian Investment, Extrapolation, and Risk4,198 cited
  • 2010Understanding earnings quality: A review of the proxies, their determinants and their consequences4,171 cited
  • 1997The conservatism principle and the asymmetric timeliness of earnings13,988 cited
  • 1991Disclosure, Liquidity, and the Cost of Capital3,828 cited
  • 1969The Adjustment of Stock Prices to New Information3,625 cited
  • 2006Competition in two-sided markets3,379 cited
  • 1968The Information Content of Annual Earnings Announcements2,739 cited
  • 1994Systems Competition and Network Effects2,673 cited
  • 1986Technology Adoption in the Presence of Network Externalities2,621 cited
  • 2001

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Capital markets research in accounting
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