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A discussion of the paper "Differential levels of disclosure and the earnings-return association: evidence from foreign registrants in the United States" by Edward Douthett, Jr., Jonathan E. Duchac, In-Mu Haw, Steve C. Lim

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  • Myers, Linda A.

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  • Myers, Linda A., 2003. "A discussion of the paper "Differential levels of disclosure and the earnings-return association: evidence from foreign registrants in the United States" by Edward Douthett, Jr., Jonathan E.," The International Journal of Accounting, Elsevier, vol. 38(2), pages 163-167.
    • Handle: RePEc:eee:accoun:v:38:y:2003:i:2:p:163-167
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    References listed on IDEAS

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    1. Russell Lundholm & Linda A. Myers, 2002. "Bringing the Future Forward: The Effect of Disclosure on the Returns‐Earnings Relation," Journal of Accounting Research, Wiley Blackwell, vol. 40(3), pages 809-839, June.
    2. Kothari, S. P., 2001. "Capital markets research in accounting," Journal of Accounting and Economics, Elsevier, vol. 31(1-3), pages 105-231, September.
    3. Frost, CA & Kinney, WR, 1996. "Disclosure choices of foreign registrants in the United States," Journal of Accounting Research, Wiley Blackwell, vol. 34(1), pages 67-84.
    4. Dechow, Patricia M. & Hutton, Amy P. & Sloan, Richard G., 1999. "An empirical assessment of the residual income valuation model1," Journal of Accounting and Economics, Elsevier, vol. 26(1-3), pages 1-34, January.
    5. Ray Donnelly, 2002. "Earnings Persistence, Losses and the Estimation of Earnings Response Coefficients," Abacus, Accounting Foundation, University of Sydney, vol. 38(1), pages 121-133, February.
    6. Collins, Daniel W. & Kothari, S. P., 1989. "An analysis of intertemporal and cross-sectional determinants of earnings response coefficients," Journal of Accounting and Economics, Elsevier, vol. 11(2-3), pages 143-181, July.
    7. Ali, Ashiq & Zarowin, Paul, 1992. "Permanent versus transitory components of annual earnings and estimation error in earnings response coefficients," Journal of Accounting and Economics, Elsevier, vol. 15(2-3), pages 249-264, August.
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