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Time-Series Properties of Earnings: A Comparison of Extrapolative and Component Models
Cost allocation, Production process, Joint costs, Common costs
An Evaluation of Univariate Time-Series Earnings Models and Their Generalization to a Single Input Transfer Function
William S. Hopwood, James C. McKeown, An Evaluation of Univariate Time-Series Earnings Models and Their Generalization to a Single Input Transfer Function, Journal of Accounting Research, Vol. 19, No. 2 (Autumn, 1981), pp. 313-322
A Generalization of the API Methodology As a Way of Measuring the Association between Income and Stock Prices
Stock price reaction, Association studies, Abnormal performance index, Firm specific news
On the Relationship Between Volume Reaction and Consensus of Investors: Implications for Interpreting Tests of Information Content
Robert E. Verrecchia, On the Relationship Between Volume Reaction and Consensus of Investors: Implications for Interpreting Tests of Information Content, Journal of Accounting Research, Vol. 19, No. 1 (Spring, 1981), pp. 271-283
Classification of Convertible Debt As Common Stock Equivalents: Some Empirical Evidence on the Effects of APB Opinion 15
Dan Givoly, Dan Palmon, Classification of Convertible Debt As Common Stock Equivalents: Some Empirical Evidence on the Effects of APB Opinion 15, Journal of Accounting Research, Vol. 19, No. 2 (Autumn, 1981), pp. 530-543
The SEC "Reversal" of FASB Statement No. 19: An Investigation of Information Effects
Abbie J. Smith, The SEC "Reversal" of FASB Statement No. 19: An Investigation of Information Effects, Journal of Accounting Research, Vol. 19, Studies on Standardization of Accounting Practices: An Assessment of Alternative Institutional Arrangements (1981), pp. 174-211
Observation Error and Bias in Accounting Research
Observation error, Observation Bias, Accounting research
Voluntary Corporate Disclosure: The Case of Interim Reporting
Richard W. Leftwich, Ross L. Watts, Jerold L. Zimmerman, Voluntary Corporate Disclosure: The Case of Interim Reporting, Journal of Accounting Research, Vol. 19, Studies on Standardization of Accounting Practices: An Assessment of Alternative Institutional Arrangements (1981), pp. 50-77
An Empirical Analysis of International Accounting Principles: A Comment
International accounting, Accounting principles, Environment, Financial reporting