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Relationship Between Accounting Changes And Stock Prices - Problems Of Measurement And Some Empirical-Evidence

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  • SUNDER, S

Abstract

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Suggested Citation

  • Sunder, S, 1973. "Relationship Between Accounting Changes And Stock Prices - Problems Of Measurement And Some Empirical-Evidence," Journal of Accounting Research, Wiley Blackwell, vol. 11, pages 1-45.
    • Handle: RePEc:bla:joares:v:11:y:1973:i::p:1-45
    DOI: http://hdl.handle.net/10.2307/2490025
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    Citations

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    Cited by:

    1. Rã‰Al Labelle, 1990. "Clauses restrictives et modifications comptables: une étude canadienne," Contemporary Accounting Research, John Wiley & Sons, vol. 6(2), pages 699-723, March.
    2. Roger P. Bey & Richard C. Burgess & Richard B. Kearns, 1984. "Moving Stochastic Dominance: An Alternative Method For Testing Market Efficiency," Journal of Financial Research, Southern Finance Association;Southwestern Finance Association, vol. 7(3), pages 185-196, September.
    3. Benzion Barlev & Dov Fried & Joshua Livnat, 1986. "Economic and financial reporting effects of inventory tax allowances," Contemporary Accounting Research, John Wiley & Sons, vol. 2(2), pages 288-310, March.
    4. Gary C. Biddle, 1988. "Discussion of “Inventory accounting and earnings/price ratios: A Puzzleâ€," Contemporary Accounting Research, John Wiley & Sons, vol. 5(1), pages 389-396, September.
    5. Nicholas Dopuch, 1989. "The impact of regulations on financial accounting research," Contemporary Accounting Research, John Wiley & Sons, vol. 5(2), pages 494-500, March.
    6. François Aubert, 2005. "L'Impact Des Changements De Méthodes Comptables Sur Les Rentabilites Boursieres," Post-Print halshs-00581111, HAL.
    7. Riana Iren RADU & Iuliana Oana MIHAI & Andrei-Mirel FLOREA, 2018. "Challenges and Limits of the Criminal Judicial Accounting Expertise. Analysis of the Expertise Effects upon the Criminal Cases," Economics and Applied Informatics, "Dunarea de Jos" University of Galati, Faculty of Economics and Business Administration, issue 3, pages 171-182.
    8. Subramanyam, K. R., 1996. "The pricing of discretionary accruals," Journal of Accounting and Economics, Elsevier, vol. 22(1-3), pages 249-281, October.
    9. Philip W. Bell, 1987. "Accounting as a discipline for study and practice: 1986," Contemporary Accounting Research, John Wiley & Sons, vol. 3(2), pages 338-367, March.
    10. Keune, Marsha B. & Keune, Timothy M. & Quick, Linda A., 2017. "Voluntary changes in accounting principle: Literature review, descriptive data, and opportunities for future research," Journal of Accounting Literature, Elsevier, vol. 39(C), pages 52-81.
    11. Woon†Oh Jung, 1989. "Strategic choice of inventory accounting methods," Contemporary Accounting Research, John Wiley & Sons, vol. 6(1), pages 1-25, September.
    12. Nicholas Dopuch, 1989. "Discussion of “Proof that in an efficient market, event studies can provide no systematic guidance for revision of accounting standards and disclosure policy for the purpose of maximizing shareholde," Contemporary Accounting Research, John Wiley & Sons, vol. 5(2), pages 461-467, March.
    13. Dan S. Dhaliwal & David A. Guenther & Mark A. Trombley, 1999. "Inventory Accounting Method and Earnings†Price Ratios," Contemporary Accounting Research, John Wiley & Sons, vol. 16(3), pages 419-436, September.
    14. Gong, Rong & Marsden, Alastair, 2014. "The impact of the 2007 reforms on the level of information disclosure by the Chinese A-share market," China Economic Review, Elsevier, vol. 30(C), pages 221-234.
    15. Patricia J. Hughes & Eduardo S. Schwartz & Anjan V. Thakor, 2004. "Continuous Signaling Within Partitions: Capital Structure and the FIFO/LIFO Choice," Finance 0411054, University Library of Munich, Germany.
    16. Pincus, Morton, 1997. "Stock price effects of the allowance of LIFO for tax purposes," Journal of Accounting and Economics, Elsevier, vol. 23(3), pages 283-308, November.
    17. Vergoossen, R.G.A., 1990. "Accounting changes and the use of financial information," Serie Research Memoranda 0094, VU University Amsterdam, Faculty of Economics, Business Administration and Econometrics.
    18. Rã‰Al Labelle, 1990. "Bond covenants and changes in accounting policy: Canadian evidence," Contemporary Accounting Research, John Wiley & Sons, vol. 6(2), pages 677-698, March.
    19. Chi†Wen Jevons Lee, 1988. "Inventory accounting and earnings/price ratios: A puzzle," Contemporary Accounting Research, John Wiley & Sons, vol. 5(1), pages 371-388, September.
    20. S. P. Kothari & Charles Wasley, 2019. "Commemorating the 50‐Year Anniversary of Ball and Brown (1968): The Evolution of Capital Market Research over the Past 50 Years," Journal of Accounting Research, Wiley Blackwell, vol. 57(5), pages 1117-1159, December.

    More about this item

    Keywords

    Accounting changes; Decision makers; Investor behavior; LIFO;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • G31 - Financial Economics - - Corporate Finance and Governance - - - Capital Budgeting; Fixed Investment and Inventory Studies
    • M48 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Government Policy and Regulation
    • G14 - Financial Economics - - General Financial Markets - - - Information and Market Efficiency; Event Studies; Insider Trading
    • G32 - Financial Economics - - Corporate Finance and Governance - - - Financing Policy; Financial Risk and Risk Management; Capital and Ownership Structure; Value of Firms; Goodwill

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