The Accounting Review Vol. 65 No. 4 1990
A Test of the Extended Functional Fixation Hypothesis.
Abstract
Proposes and tests a probabilistic extension of the efficient market hypothesis toward the functional fixation hypothesis (FFH). Calendar time positioning of the swap announcement and swap quarter's earnings; Debt-equity swaps as a test of extended FFH (EFFH); Empirical methods.
- DOI
- 10.2308/tar-9603274120
- Volume
- 65
- Issue
- 4
- Pages
- 740-763
- Language
- en
- Sources
- openalex crossref