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A Model Of Accrual Measurement With Implications For The Evolution Of The Book-To-Market Ratio

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  • RYAN, SG

Abstract

No abstract is available for this item.

Suggested Citation

  • Ryan, Sg, 1995. "A Model Of Accrual Measurement With Implications For The Evolution Of The Book-To-Market Ratio," Journal of Accounting Research, Wiley Blackwell, vol. 33(1), pages 95-112.
    • Handle: RePEc:bla:joares:v:33:y:1995:i:1:p:95-112
    DOI: http://hdl.handle.net/10.2307/2491294
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    Cited by:

    1. Praveen Sinha & Lawrence D. Brown & Somnath Das, 1997. "A Re†Examination of Financial Analysts' Differential Earnings Forecast Accuracy," Contemporary Accounting Research, John Wiley & Sons, vol. 14(1), pages 1-42, March.
    2. Mai Dao & Hassan R. HassabElnaby & Amal Said, 2015. "The Impact of Audit Committee and Shareholder Activism on the Association between Audit-Firm Tenure and Accounting Conservatism," Accounting and Finance Research, Sciedu Press, vol. 4(1), pages 112-112, February.
    3. Emeka T. Nwaeze, 1998. "Regulation and the Valuation Relevance of Book Value and Earnings: Evidence from the United States," Contemporary Accounting Research, John Wiley & Sons, vol. 15(4), pages 547-573, December.
    4. Joel S. Demski, 1998. "Performance Measure Manipulation," Contemporary Accounting Research, John Wiley & Sons, vol. 15(3), pages 261-285, September.
    5. Eccher, Elizabeth A. & Ramesh, K. & Thiagarajan, S. Ramu, 1996. "Fair value disclosures by bank holding companies," Journal of Accounting and Economics, Elsevier, vol. 22(1-3), pages 79-117, October.
    6. Cheung, Joseph K. & Kim, Jeong-Bon & Lee, Jason, 1999. "The Impact of Institutional Characteristics on Return-Earnings Associations in Japan," The International Journal of Accounting, Elsevier, vol. 34(4), pages 571-596, 010.
    7. Charles J. P. Chen & Xijia Su & Ronald Zhao, 2000. "An Emerging Market's Reaction to Initial Modified Audit Opinions: Evidence from the Shanghai Stock Exchange," Contemporary Accounting Research, John Wiley & Sons, vol. 17(3), pages 429-455, September.
    8. Barth, Mary E. & Beaver, William H. & Landsman, Wayne R., 1998. "Relative valuation roles of equity book value and net income as a function of financial health," Journal of Accounting and Economics, Elsevier, vol. 25(1), pages 1-34, February.
    9. Pervin K. Shroff, 2002. "The Relation between Aggregate Earnings and Security Returns over Long Intervals," Contemporary Accounting Research, John Wiley & Sons, vol. 19(1), pages 147-164, March.
    10. Muller III, Karl A., 1999. "An examination of the voluntary recognition of acquired brand names in the United Kingdom1," Journal of Accounting and Economics, Elsevier, vol. 26(1-3), pages 179-191, January.
    11. Kothari, S. P., 2001. "Capital markets research in accounting," Journal of Accounting and Economics, Elsevier, vol. 31(1-3), pages 105-231, September.
    12. Marcelo Bianconi & Joe A. Yoshino, 2012. "Worldwide Commodities Sector Market-To-Book and Return on Equity Valuation," Discussion Papers Series, Department of Economics, Tufts University 0772, Department of Economics, Tufts University.
    13. Hannu, Schadewitz, 1997. "Financial and nonfinancial information in interim reports: Determinants and implications," MPRA Paper 44292, University Library of Munich, Germany.
    14. Georgia Pazarzi, 2014. "Comparison of the Residual Income and the Pricing - Multiples Equity Valuation Models," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), vol. 0(3), pages 88-114.
    15. Hui, Kai Wai & Matsunaga, Steve & Morse, Dale, 2009. "The impact of conservatism on management earnings forecasts," Journal of Accounting and Economics, Elsevier, vol. 47(3), pages 192-207, June.
    16. Maureen McNichols & Madhav V. Rajan & Stefan Reichelstein, 2014. "Conservatism Correction for the Market-To-Book Ratio and Tobin's q," CESifo Working Paper Series 4626, CESifo.
    17. Yoshie Saito, 2012. "The demand for accounting information: young NASDAQ listings versus S&P 500 NYSE listings," Review of Quantitative Finance and Accounting, Springer, vol. 38(2), pages 149-175, February.

    More about this item

    Keywords

    Accruals; Book-to-Market ratio; Predictive ability; Abnormal earnings;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • 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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