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Market Perceptions of Reserve Disclosures Under SFAS No. 69.

The Accounting Review 1992 67(4), 843-861 open access

Focuses on issues concerning reserve disclosures. Weak associations between security prices and gas valuation disclosures; Value-relevance of reserve estimates; Variation in the informativeness of quantity disclosures.

Overhead Allocation and Incentives for Cost Minimization in Defense Procurement.

William P. Rogerson

The Accounting Review 1992 67(4), 671-690 open access

Explains how two features of regulatory process create a significant incentive for defense firms to choose inefficient production methods. Variations of the marginal impact of accounting cost on product prices; Calculating the cost of the product; Cost allocation; Costing manipulation; Defense procurement.

The Impact of Annual Earnings Announcements on Convergence of Beliefs.

Lawrence D. Brown; Jerry C. Y. Han

The Accounting Review 1992 67(4), 862-875 open access

Examines the influence of annual earnings announcements on financial forecasts. Convergence of beliefs; Earnings surprise; Suggestion that annual earnings announcement should increase the convergence of analysts' forecasts of future earnings.

Knowledge that Transforms

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Market Perceptions of Reserve Disclosures Under SFAS No. 69.

Overhead Allocation and Incentives for Cost Minimization in Defense Procurement.

The Impact of Annual Earnings Announcements on Convergence of Beliefs.