Add to ORKGThe differences between the economic rate of return measure and the accounting rate of return measure are explored. The economic rate is based on expectation where the accounting rate is based on actual events. The accounting system filters return data by averaging and other processes to create a slow rate of reversion
Accounting information is an integral part of the information set used by investors. However, accru...
A primary focus of empirical earnings research is whether accounting earnings contain meaningful and...
Studies of the information content of accounting earnings typically assume earnings response coeffic...
Accounting rates of return have been criticized by theoretical researchers as biased estimates of th...
Purpose – The purpose of this paper is to examine the relative and incremental information content o...
Many studies have questioned empirical utilization of accounting data, as internal rates of return w...
Although the accounting rate of return (ARR) is traditionally regarded as an important profitability...
The rate of return on invested capital is a central concept in financial analysis. The purpose of ca...
Associations between accounting earnings and stock returns are modeled and tested by examining relat...
Although the accounting rate of return (ARR) is traditionally regarded as an important profitability...
The internal rate of return (IRR) is a widely used benchmark for assessing the reliability of the ac...
Predictability and variability are two measures commonly used in the empirical literature to gauge t...
Predictability and variability are two measures commonly used in the empirical literature to gauge t...
This paper explores how earnings management in uences asset returns and return volatility via real e...
We generalize Ohlson's (1995) model to stochastic interest rates while making no specific assumption...
Accounting information is an integral part of the information set used by investors. However, accru...
A primary focus of empirical earnings research is whether accounting earnings contain meaningful and...
Studies of the information content of accounting earnings typically assume earnings response coeffic...
Accounting rates of return have been criticized by theoretical researchers as biased estimates of th...
Purpose – The purpose of this paper is to examine the relative and incremental information content o...
Many studies have questioned empirical utilization of accounting data, as internal rates of return w...
Although the accounting rate of return (ARR) is traditionally regarded as an important profitability...
The rate of return on invested capital is a central concept in financial analysis. The purpose of ca...
Associations between accounting earnings and stock returns are modeled and tested by examining relat...
Although the accounting rate of return (ARR) is traditionally regarded as an important profitability...
The internal rate of return (IRR) is a widely used benchmark for assessing the reliability of the ac...
Predictability and variability are two measures commonly used in the empirical literature to gauge t...
Predictability and variability are two measures commonly used in the empirical literature to gauge t...
This paper explores how earnings management in uences asset returns and return volatility via real e...
We generalize Ohlson's (1995) model to stochastic interest rates while making no specific assumption...
Accounting information is an integral part of the information set used by investors. However, accru...
A primary focus of empirical earnings research is whether accounting earnings contain meaningful and...
Studies of the information content of accounting earnings typically assume earnings response coeffic...