Accounting Numbers and Socioeconomic Variables As Predictors of Municipal General Obligation Bond Ratings
Municipal bond rating, Socioeconomic variables, Accounting numbers
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International Segment Disclosures by U.S. and U.K. Multinational Enterprises: A Descriptive Study
S. J. Gray, Lee H. Radebaugh, International Segment Disclosures by U.S. and U.K. Multinational Enterprises: A Descriptive Study, Journal of Accounting Research, Vol. 22, No. 1 (Spring, 1984), pp. 351-360
An Empirical Assessment of the Impact of Alternative Task Presentation Modes on Decision-Making Research in Auditing
David N. Ricchiute, An Empirical Assessment of the Impact of Alternative Task Presentation Modes on Decision-Making Research in Auditing, Journal of Accounting Research, Vol. 22, No. 1 (Spring, 1984), pp. 341-350
Auditor Concentration and the Impact of Interlocking Directorates
Auditing, Auditor concentration, Interlocking directorates, Auditor choice
Evidence on the Joint and Marginal Information Content of Inflation-Adjusted Accounting Income Numbers
Accounting earnings, Inflation, Price-level adjusted accounting, Informational content
An Application of the Bootstrap Method to the Analysis of Squared, Standardized Market Model Prediction Errors
M. Laurentius Marais, An Application of the Bootstrap Method to the Analysis of Squared, Standardized Market Model Prediction Errors, Journal of Accounting Research, Vol. 22, Studies on Current Econometric Issues in Accounting Research (1984), pp. 34-54
Audit Firm Lobbying Before the Financial Accounting Standards Board: An Empirical Study
Standard setting, FASB, Auditor Lobbying
Accounting Data and the Prediction of Business Failure: The Setting of Priors and the Age of Data
Business failure, Forecasting, Bankruptcy, Historical data
The Use of Market Data and Accounting Data in Hedging Against Consumer Price Inflation
This paper examines the use of alternative information sets in the construction of inflation hedge portfolios. The study is motivated by consideration of the investor's problem in a multiperiod world. Several authors (e.g., Merton [1973] and Breeden [1979]) have shown that in a multiperiod setting, optimal investment behavior will, in general, involve holding portfolios that can be used to hedge against changes in certain relevant states of nature. One potentially relevant state of nature is the rate of inflation in general prices (Jones [1982] and Elton, Gruber, and Rentzler [1983]). In contrast to prior related research, the empirical results indicate that it is possible to construct inflation hedge portfolios successfully, if certain accounting information is used. However, portfolios constructed on the basis of historical security price information do not serve as effective hedges. One contribution of this paper is to demonstrate the potential usefulness of accounting information to a price-taking investor. Although financial statements play an important role in the setting of equilibrium
The Predictability of Interim Earnings over Alternative Quarters
Interim reporting, Predictive ability, Earnings per share, Forecasting content