Shocks to Shocks: A Theoretical Foundation for the Information Content of Earnings*
- 1 March 2009
- journal article
- Published by Wiley in Contemporary Accounting Research
- Vol. 26 (1) , 135-166
- https://doi.org/10.1506/car.26.1.5
Abstract
No abstract availableThis publication has 66 references indexed in Scilit:
- Impact of Disclosure and Corporate Governance on the Association between Fair Value Gains and Losses and Stock Returns in the Commercial Banking IndustrySSRN Electronic Journal, 2008
- Do Accruals Drive Firm‐Level Stock Returns? A Variance Decomposition AnalysisJournal of Accounting Research, 2004
- The Value Relevance of Foreign Income: an Australian, Canadian, and British ComparisonJournal of International Financial Management & Accounting, 2003
- Accruals Management, Investor Sophistication, and Equity Valuation: Evidence from 10–Q FilingsJournal of Accounting Research, 2002
- The Value of U.S. MNC Earnings Changes from Foreign and Domestic OperationsThe Journal of Business, 2002
- International Diversification and Firm ValueJournal of Business Finance & Accounting, 1998
- Fair value accounting: Effects on banks' earnings volatility, regulatory capital, and value of contractual cash flowsJournal of Banking & Finance, 1995
- The Ability of Earnings to Predict Future Earnings and Cash FlowJournal of Accounting Research, 1994
- What Moves the Stock and Bond Markets? A Variance Decomposition for Long‐Term Asset ReturnsThe Journal of Finance, 1993
- The Relative Information Content of Accruals and Cash Flows: Combined Evidence at the Earnings Announcement and Annual Report Release DateJournal of Accounting Research, 1986