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Market Association Tests And Fasb Statement No 33 Disclosures - A Reexamination

Author

Listed:
  • BUBLITZ, B
  • FRECKA, TJ
  • MCKEOWN, JC

Abstract

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Suggested Citation

  • Bublitz, B & Frecka, Tj & Mckeown, Jc, 1985. "Market Association Tests And Fasb Statement No 33 Disclosures - A Reexamination," Journal of Accounting Research, Wiley Blackwell, vol. 23, pages 1-23.
    • Handle: RePEc:bla:joares:v:23:y:1985:i::p:1-23
    DOI: http://hdl.handle.net/10.2307/2490685
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    Citations

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    Cited by:

    1. Barth, Mary E. & Beaver, William H. & Landsman, Wayne R., 2001. "The relevance of the value relevance literature for financial accounting standard setting: another view," Journal of Accounting and Economics, Elsevier, vol. 31(1-3), pages 77-104, September.
    2. Mary E. Barth & Greg Clinch, 1996. "International Accounting Differences and Their Relation to Share Prices: Evidence from U.K., Australian, and Canadian Firms," Contemporary Accounting Research, John Wiley & Sons, vol. 13(1), pages 135-170, March.
    3. Wayne R. Landsman, 1988. "Discussion of “A comparative examination of the time†series properties and predictive ability of annual historical cost and general price level adjusted earningsâ€," Contemporary Accounting Research, John Wiley & Sons, vol. 4(2), pages 508-512, March.
    4. Ayres, Douglas & Huang, Xuerong (Sharon) & Myring, Mark, 2017. "Fair value accounting and analyst forecast accuracy," Advances in accounting, Elsevier, vol. 37(C), pages 58-70.
    5. Heibatollah Sami & Anthony P. Curatola & Jerry E. Trapnell, 1989. "Evidence on the predictive ability of inflation†adjusted earnings measures," Contemporary Accounting Research, John Wiley & Sons, vol. 5(2), pages 556-574, March.
    6. Ross Jennings & Gustavo Maturana, 2005. "The Usefulness Of Chilean Inflation Accounting," Abante, Escuela de Administracion. Pontificia Universidad Católica de Chile., vol. 8(1), pages 85-118.
    7. Venkateswar, Sankaran, 1992. "Replacement cost disclosures, information asymmetry and market-maker behaviour: Assessment through the bid-ask spread," The British Accounting Review, Elsevier, vol. 24(2), pages 139-155.
    8. Mohamed Sellami, 2006. "Typologie des déterminants comptables de la valeur : Apports de l'approche économique de l'information dans la mesure de la valeur," Post-Print halshs-00558252, HAL.
    9. Reza Espahbodi & Hassan Tehranian, 1989. "Stock market reactions to the issuance of FAS 33 and its preceding exposure drafts," Contemporary Accounting Research, John Wiley & Sons, vol. 5(2), pages 575-591, March.
    10. Gary C. Biddle & Gim S. Seow & Andrew F. Siegel, 1995. "Relative versus Incremental Information Content," Contemporary Accounting Research, John Wiley & Sons, vol. 12(1), pages 1-23, September.
    11. Kirkulak, Berna & Balsari, Cagnur Kaytmaz, 2009. "Value Relevance of Inflation-adjusted Equity and Income," The International Journal of Accounting, Elsevier, vol. 44(4), pages 363-377, December.
    12. John Hughes & Jing Liu & Mingshan Zhang, 2004. "Valuation and Accounting for Inflation and Foreign Exchange," Journal of Accounting Research, Wiley Blackwell, vol. 42(4), pages 731-754, September.
    13. Richard D. Morris, 2024. "Commentary on ‘Accounting for Inflation: The Dog That Didn't Bark’," Abacus, Accounting Foundation, University of Sydney, vol. 60(1), pages 13-20, March.
    14. Rashid Al-Qenae & Carmen Li & Bob Wearing, 2002. "The Information Content of Earnings on Stock Prices: The Kuwait Stock Exchange," Multinational Finance Journal, Multinational Finance Journal, vol. 6(3-4), pages 197-221, September.
    15. Jyrki Niskanen & Juha Kinnunen & Eero Kasanen, 1998. "A note on the information content of parent company versus consolidated earnings in Finland," European Accounting Review, Taylor & Francis Journals, vol. 7(1), pages 31-40.

    More about this item

    Keywords

    Market association test; FASB Statement No. 33; Market returns; Price-level adjusted accounting;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • G32 - Financial Economics - - Corporate Finance and Governance - - - Financing Policy; Financial Risk and Risk Management; Capital and Ownership Structure; Value of Firms; Goodwill
    • M48 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Government Policy and Regulation

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