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Financial accounting and investment management / edited by Werner de Bondt

Contributor(s): Resource type: Ressourcentyp: Buch (Online)Book (Online)Language: English Series: The international library of critical writings in financial economics ; v.19 | An Elgar reference collection | Edward Elgar E-Book ArchivePublisher: Cheltenham, Glos, UK ; Northampton, MA : Edward Elgar, 2009Description: 1 Online-Ressource (2 v) ; cmISBN:
  • 9781785362873
Subject(s): Additional physical formats: Erscheint auch als: Financial accounting and investment management. Druck-Ausgabe. Cheltenham [u.a.] : Elgar, 2009DDC classification:
  • 658.15 22
LOC classification:
  • HF5636
DOI: DOI: 10.4337/9781785362873Online resources: Summary: This two-volume set brings together in one accessible reference source many of the key articles in the field of accounting and investment management which have been published over the past half century. The first volume investigates the role of accountants and analysts as financial intermediaries, the measurement of corporate earnings and profitability and equity valuation. The second volume examines price-earnings ratios, market-to-book ratios, earnings and fundamental analysis in relation to stock returns. Professor De Bondt has written an original introduction which sets these papers in context and offers a comprehensive overview of this crucial area of studySummary: Recommended readings (Machine generated): Howard C. Greer (1964), 'The Corporation Stockholder - Accounting's Forgotten Man', Accounting Review, 39 (1), January, 22-31 -- Ray Ball and Philip Brown (1968), 'An Empirical Evaluation of Accounting Income Numbers', Journal of Accounting Research, 6 (2), Autumn, 159-78 -- Paul Asquith, Michael B. Mikhail and Andrea S. Au (2005), 'Information Content of Equity Analyst Reports', Journal of Financial Economics, 75 (2), February, 245-82 -- Gus de Franco, Hai Lu and Florin P. Vasvari (2007), 'Wealth Transfer Effects of Analysts' Misleading Behavior', Journal of Accounting Research, 45 (1), March, 71-110 -- Joel Dean (1951), 'Measurement of Profits for Executive Decisions', Accounting Review, 26 (2), April, 185-96 -- Ross L. Watts and Jerold L. Zimmerman (1979), 'The Demand for and Supply of Accounting Theories: The Market for Excuses', Accounting Review, LIV (2), April, 273-305 -- Franklin M. Fisher and John J. McGowan (1983), 'On the Misuse of Accounting Rates of Return to Infer Monopoly Profits', American Economic Review, 73 (1), March, 82-97 -- Richard P. Brief and Raef A. Lawson (1992), 'The Role of the Accounting Rate of Return in Financial Statement Analysis', Accounting Review, 67 (2), April, 411-26 -- Katherine Schipper and Linda Vincent (2003), 'Earnings Quality', Accounting Horizons, 17, Supplement, 97-110 -- Mihir A. Desai (2005), 'The Degradation of Reported Corporate Profits', Journal of Economic Perspectives, 19 (4), Fall, 171-92 -- Dan Givoly and Carla Hayn (2000), 'The Changing Time-Series Properties of Earnings, Cash Flows and Accruals: Has Financial Reporting Become More Conservative?', Journal of Accounting and Economics, 29 (3), June, 287-320 -- Myungsun Kim and William Kross (2005), 'The Ability of Earnings to Predict Future Operating Cash Flows Has Been Increasing - Not Decreasing', Journal of Accounting Research, 43 (5), December, 753-80 -- Ashiq Ali and Lee-Seok Hwang (2000), 'Country-Specific Factors Related to Financial Reporting and the Value Relevance of Accounting Data', Journal of Accounting Research, 38 (1), Spring, 1-21 -- James O. Horrigan (1968), 'A Short History of Financial Ratio Analysis', Accounting Review, 43 (2), April, 284-94 -- William H. Beaver (1966), 'Financial Ratios as Predictors of Failure', Journal of Accounting Research, 4, 71-111 -- James A. Ohlson (1980), 'Financial Ratios and the Probabilistic Prediction of Bankruptcy', Journal of Accounting Research, 18 (1), Spring, 109-31 -- Ilia D. Dichev (1998), 'Is the Risk of Bankruptcy a Systematic Risk?', Journal of Finance, LIII (3), June, 1131-47 -- John M. Griffin and Michael L. Lemmon (2002), 'Book-to-Market Equity, Distress Risk, and Stock Returns', Journal of Finance, LVII (5), October, 2317-36 -- Burton G. Malkiel (1963), 'Equity Yields, Growth, and the Structure of Share Prices', American Economic Review, 53 (5), December, 1004-31Summary: Richard Frankel and Charles M.C. Lee (1998), 'Accounting Valuation, Market Expectation, and Cross-sectional Stock Returns', Journal of Accounting and Economics, 25 (3), June, 283-319 -- Patricia M. Dechow, Amy P. Hutton and Richard G. Sloan (1999), 'An Empirical Assessment of the Residual Income Valuation Model', Journal of Accounting and Economics, 26 (1), January, 1-34 -- David Aboody and Baruch Lev (1998), 'The Value Relevance of Intangibles: The Case of Software Capitalization', Journal of Accounting Research, 36, Supplement, 161-91 -- Louis K.C. Chan, Josef Lakonishok and Theodore Sougiannis (2001), 'The Stock Market Valuation of Research and Development Expenditures', Journal of Finance, LVI (6), December, 2431-56 -- Peter Joos and George A. Plesko (2005), 'Valuing Loss Firms', Accounting Review, 80 (3), July, 847-70 -- S. Basu (1977), 'Investment Performance of Common Stocks in Relation to their Price-Earnings Ratios: A Test of the Efficient Markets Hypothesis', Journal of Finance, XXXII (3), June, 663-82 -- William Beaver and Dale Morse (1978), 'What Determines Price-Earnings Ratios?', Financial Analysts Journal, 34 (4), July-August, 65-76, reset -- Paul Zarowin (1990), 'What Determines Earnings-Price Ratios: Revisited', Journal of Accounting, Auditing and Finance, 5 (3), Summer, 439-54 -- Patricia M. Fairfield (1994), 'P/E, P/B and the Present Value of Future Dividends', Financial Analysts Journal, 50 (4), July-August, 23-31 -- Jing Liu, Doron Nissim and Jacob Thomas (2002), 'Equity Valuation Using Multiples', Journal of Accounting Research, 40 (1), March, 135-72 -- Robert S. Kaplan and Richard Roll (1972), 'Investor Evaluation of Accounting Information: Some Empirical Evidence', Journal of Business, 45 (2), April, 225-57 -- Victor L. Bernard and Jacob K. Thomas (1990), 'Evidence that Stock Prices do not Fully Reflect the Implications of Current Earnings for Future Earnings', Journal of Accounting and Economics, 13, December, 305-40 -- Richard G. Sloan (1996), 'Do Stock Prices Fully Reflect Information in Accruals and Cash Flows About Future Earnings?', Accounting Review, 71 (3), July, 289-315 -- Mark L. DeFond and Chul W. Park (2001), 'The Reversal of Abnormal Accruals and the Market Valuation of Earnings Surprises', Accounting Review, 76 (3), July, 375-404 -- Scott A. Richardson, Richard G. Sloan, Mark T. Soliman and İrem Tuna (2005), 'Accrual Reliability, Earnings Persistence and Stock Prices', Journal of Accounting and Economics, 39 (3), 437-85 -- John A. Elliott and J. Douglas Hanna (1996), 'Repeated Accounting Write-Offs and the Information Content of Earnings', Journal of Accounting Research, 34, Supplement, 135-55 -- Walt McKibben (1972), 'Econometric Forecasting of Common Stock Investment Returns: A New Methodology Using Fundamental Operating Data', Journal of Finance, 27 (2), May, 371-80 -- Jane A. Ou and Stephen H. Penman (1989), 'Financial Statement Analysis and the Prediction of Stock Returns', Journal of Accounting and Economics, 11 (4), November, 295-329 -- Robert W. Holthausen and David F. Larcker (1992), 'The Prediction of Stock Returns Using Financial Statement Information', Journal of Accounting and Economics, 15 (2-3), August, 373-411Summary: Stephen H. Penman (1992), 'Financial Statement Information and the Pricing of Earnings Changes', Accounting Review, 67 (3), July, 563-77 -- Baruch Lev and S. Ramu Thiagarajan (1993), 'Fundamental Information Analysis', Journal of Accounting Research, 31 (2), Autumn, 190-215 -- Jeffery S. Abarbanell and Brian J. Bushee (1997), 'Fundamental Analysis, Future Earnings, and Stock Prices', Journal of Accounting Research, 35 (1), Spring, 1-24 -- Jeffery S. Abarbanell and Brian J. Bushee (1998), 'Abnormal Returns to a Fundamental Analysis Strategy', Accounting Review, 73 (1), January, 19-45 -- Joseph D. Piotroski (2000), 'Value Investing: The Use of Historical Financial Statement Information to Separate Winners from Losers', Journal of Accounting Research, 38, Supplement, 1-41PPN: PPN: 1023448793Package identifier: Produktsigel: ZDB-1-EWE
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