The value relevance of earnings, book values, and other accounting information and the role of economic conditions in value relevance: a literature review

LM Dunham, JL Grandstaff - Accounting Perspectives, 2022 - Wiley Online Library
The value relevance research in accounting offers robust analyses about how the market
views accounting information. Although significant work has been done to date in this …

Beyond profits: The rise of dual-purpose organizations and its consequences for disclosure

A Arya, B Mittendorf… - The Accounting Review, 2019 - publications.aaahq.org
Organizations with a mission that extends “beyond profit” to achieve broader objectives are
becoming increasingly common. This paper studies such hybrid entities—firms that value …

Disclosure policy and industry fluctuations

J Bertomeu, PJ Liang - Management Science, 2015 - pubsonline.informs.org
This paper examines voluntary disclosures in a repeated oligopoly and their association
with price-setting behavior and industry profits along industrial fluctuations. The analysis …

Disclosure paternalism

J Bertomeu - Journal of Accounting and Economics, 2024 - Elsevier
This study presents a model in which behavioral investors shape their current expectations
based on statistical analysis of historical non-disclosure events. Investors may hold overly …

Antecedents of regret aversion bias of investors in the stock market of Pakistan (PSX) along with the scale development on regret aversion bias

M Awais, J Estes - City university research journal, 2019 - cusitjournals.com
The aim of this study is to explore the causes behind the regret-averse bias of investors in
the stock market of Pakistan (PSX) and to develop scale on it to operationalize this study in …

Disclosure and investor inattention: Theory and evidence

J Bertomeu, P Hu, Y Liu - The Accounting Review, 2023 - publications.aaahq.org
Investors have a finite capacity to organize all information they receive from financial
disclosures. Under rational inattention, we show that investor processing capacity affects the …

Spillover effects of financial reporting on public firms' corporate investment

C Kim - 2020 - search.proquest.com
I examine whether public firms' financial reporting has spillover effects on the amount and
efficiency of other public firms' investment and quantify the relative importance of these …

Accounting alchemy

RE Verrecchia - Accounting Horizons, 2013 - publications.aaahq.org
While casually listening to a money-manager panel discussion on The Kudlow Report on
CNBC one evening, I was brought to full attention when I heard one money manager opine …

[หนังสือ][B] Essays on corporate finance

J Liu - 2018 - search.proquest.com
Essays on Corporate Finance Page 1 1 Essays on Corporate Finance Submitted by Jian Liu
to the University of Exeter as a thesis for the degree of Doctor of Philosophy in Finance …

The Value Relevance of Accounting Information: the Influence of Economic Conditions and Monetary Policy

JL Grandstaff - 2020 - search.proquest.com
In this study, I examine the impact of economic conditions and monetary policy on the value
relevance of accounting information. By reviewing the interaction of macroeconomic …