| nr |
titel |
auteur |
tijdschrift |
jaar |
jaarg. |
afl. |
pagina('s) |
type |
| 1 |
An empirical assessment of the residual income valuation model 1 This paper has benefited from the comments of seminar participants at the Australian Graduate School of Management, the University of Chicago, the University of Rochester's Journal of Accounting and Economics Conference and the University of Texas at Austin. We are grateful for the comments of Andrew Alford, Brian Bushee, Ilia Dichev, John Hand, Trevor Harris, Bob Kaplan, S.P. Kothari (the editor), James Myers and Scott Richardson. We are particularly grateful for the detailed comments and suggestions of Bill Beaver (the referee and discussant) and Jim Ohlson (see Ohlson, 1998). We thank I/B/E/S for the use of analyst forecast data. All views and errors are our own. 1
|
Dechow, Patricia M.
|
|
1999
|
26 |
1-3 |
p. 1-34
34 p.
|
artikel
|
| 2 |
An examination of the voluntary recognition of acquired brand names in the United Kingdom 1 This paper is drawn from my dissertation. I appreciate the guidance and assistance of my dissertation committee: Dick Dietrich (Chair), William Maloney, Chris Olsen, Joshua Rosett, and Theodore Sougiannis. Helpful comments and suggestions were also provided by Ray Ball (the editor), Anne Beatty, Barry Cushing, Phil Drake, Cathy Finger, Dan Givoly, Glen Hansen, Carla Hayn, David Harris, Mary Harris, Roger Koenker, S.P. Kothari, Tom Linsmeier, Rama Ramamurthy, K. Ramesh, Doug Skinner, Richard Sloan (the referee and discussant), Mary Beth Stocken, Art Wyatt, Takashi Yaekura, Dave Ziebart, Jerold Zimmerman, London Stock Exchange staff, and workshop participants at the following universities: Alabama, California-Irvine, Illinois at Urbana-Champaign, Notre Dame, Penn State, and Utah. I also appreciate the financial assistance of Coopers and Lybrand and Richard D. and Anne Marie Irwin Foundation, and the data assistance of Datastream International. 1
|
Muller III, Karl A.
|
|
1999
|
26 |
1-3 |
p. 179-191
13 p.
|
artikel
|
| 3 |
Are 20-F reconciliations between IAS and US-GAAP value-relevant? A discussion 1 I thank Hollis Ashbaugh for helpful comments. 1
|
Venkatachalam, Mohan
|
|
1999
|
26 |
1-3 |
p. 313-318
6 p.
|
artikel
|
| 4 |
Assessing the use of derivatives as part of a risk-management strategy
|
Beatty, Anne
|
|
1999
|
26 |
1-3 |
p. 353-357
5 p.
|
artikel
|
| 5 |
Comments on `An empirical assessment of the residual income valuation model'
|
Beaver, William H.
|
|
1999
|
26 |
1-3 |
p. 35-42
8 p.
|
artikel
|
| 6 |
Disclosure and the cost of capital: A discussion
|
Verrecchia, Robert E
|
|
1999
|
26 |
1-3 |
p. 271-283
13 p.
|
artikel
|
| 7 |
Disclosure requirements and stock exchange listing choice in an international context
|
Huddart, Steven
|
|
1999
|
26 |
1-3 |
p. 237-269
33 p.
|
artikel
|
| 8 |
Discussion of earnings-based bonus plans and earnings management by business unit managers
|
Healy, Paul M.
|
|
1999
|
26 |
1-3 |
p. 143-147
5 p.
|
artikel
|
| 9 |
Earnings-based bonus plans and earnings management by business-unit managers 1 We thank the Center for Business and Economic Research (CBER) at the University of New Hampshire for financial support and Luke Boulanger and Yong Chen for research assistance. We also thank workshop participants at the JAE Conference, the 1997 American Accounting Association annual meeting, the Boston Accounting Research Colloquium (BARC), the University of Colorado, the University of Connecticut, Fairfield University, Indiana University, the University of Rochester, SUNY Buffalo, Syracuse University, and Virginia Tech. We owe particular thanks to Paul Healy (the referee and discussant) and Jerry Zimmerman (the editor), and to Daniel Beneish, Bruce Billings, Walt Blacconiere, Harry Evans, Pat Hopkins, James Horrigan, Scott Keating, S.P. Kothari, Rick Morton, Jim Patton, Charlotte Pryor, Jerry Salamon, Phil Shane, Terry Shevlin, Naomi Soderstrom, and Nathan Stuart for their helpful comments on earlier drafts. 1
|
Guidry, Flora
|
|
1999
|
26 |
1-3 |
p. 113-142
30 p.
|
artikel
|
| 10 |
Evaluating the reliability of current value estimates 1 I am grateful for the comments of Ray Ball (the editor), Patricia Dechow, Scott Richardson and Ian Zimmer. 1
|
Sloan, Richard G
|
|
1999
|
26 |
1-3 |
p. 193-200
8 p.
|
artikel
|
| 11 |
How well does net income measure firm performance? A discussion of two studies 1 I am grateful to KPMG for financial support and to Patty Dechow for helpful discussions. 1
|
Skinner, Douglas J.
|
|
1999
|
26 |
1-3 |
p. 105-111
7 p.
|
artikel
|
| 12 |
Index
|
|
|
1999
|
26 |
1-3 |
p. 363-
1 p.
|
artikel
|
| 13 |
International accounting harmonization and global equity markets 1 We thank workshop participants at the 1998 Journal of Accounting and Economics Conference, especially Robert Verrecchia, the discussant, 1997 Stanford Graduate School of Business Summer Camp, University of California at Berkeley, University of Chicago, Duke University, Massey University, and the University of New South Wales, and an anonymous reviewer for helpful comments. Mary Barth appreciates funding from the Financial Research Initiative at Stanford University Graduate School of Business and the Class of 1969 Faculty Fellowship. Greg Clinch appreciates funding from the Australian Graduate School of Management and the Australian Research Council. Toshi Shibano appreciates funding from the University of Chicago Graduate School of Business. 1
|
Barth, Mary E.
|
|
1999
|
26 |
1-3 |
p. 201-235
35 p.
|
artikel
|
| 14 |
Is comprehensive income superior to net income as a measure of firm performance? 1 This paper has substantially benefited from the comments and suggestions of S.P. Kothari (the editor), Doug Skinner (the referee and discussant), Ashiq Ali, Ray Ball, Mary Barth, Bill Beaver, Mary Harris, Sanjay Kallapur, Tom Lys, Lillian Mills, Krishna Palepu, Mort Pincus, Katherine Schipper, Mark Trombley, Terry Warfield, Ross Watts, John Wild, Jerry Zimmerman and the conference participants at the 1998 Journal of Accounting and Economics Conference. The research assistance of Marcella Feng and Irina Moroaica is gratefully acknowledged. Trezevant acknowledges the financial support provided by a KPMG Peat Marwick Faculty Fellowship and an Elaine and Kenneth Leventhal Research Fellowship. 1
|
Dhaliwal, Dan
|
|
1999
|
26 |
1-3 |
p. 43-67
25 p.
|
artikel
|
| 15 |
Revaluations of fixed assets and future firm performance: Evidence from the UK 1 We appreciate helpful comments from Greg Clinch, Ed Maydew, Sir David Tweedie, Ken Peasnell, participants at the 1998 Journal of Accounting and Economics Conference, especially Richard Sloan, the discussant, the 1998 American Accounting Association annual meeting, especially Elizabeth Gordon, the discussant, Ray Ball, the editor, and an anonymous reviewer. Mary Barth and Ron Kasznik gratefully acknowledge the support of the Stanford GSB Financial Research Initiative. David Aboody acknowledges the support of the Anderson School at UCLA. 1
|
Aboody, David
|
|
1999
|
26 |
1-3 |
p. 149-178
30 p.
|
artikel
|
| 16 |
The impact of derivatives on firm risk: An empirical examination of new derivative users 1 I gratefully acknowledge the valuable comments and guidance of my dissertation committee: Michael Barclay, Clifford Smith, Ross Watts, and especially S.P. Kothari (Chair). I wish to thank Ray Ball, Greg Bauer, Anne Beatty, Dan Gode, Jarrad Harford, Ludger Hentschel, Aditya Kaul, Jonathan Lewellen, Jay Shanken, Jerry Warner, Jerry Zimmerman (the editor), an anonymous referee, participants at the 1998 JAE Conference, and workshop participants at UC Berkeley, UCLA, University of Chicago, Cornell, Duke, Harvard, London Business School, University of Michigan, UNC Chapel Hill, USC, University of Washington, and The Wharton School for their valuable comments. 1
|
Guay, Wayne R
|
|
1999
|
26 |
1-3 |
p. 319-351
33 p.
|
artikel
|
| 17 |
The information content of funds from operations (FFO) for real estate investment trusts (REITs)
|
Vincent, Linda
|
|
1999
|
26 |
1-3 |
p. 69-104
36 p.
|
artikel
|
| 18 |
The market valuation of IAS versus US-GAAP accounting measures using Form 20-F reconciliations 1 We thank Eli Amir (the referee), Anne Beatty, Dick Dietrich, Glen Hansen, David Harris, Irene Karamanou, S.P. Kothari (the editor), Jim McKeown, K. Ramesh, Judy Rayburn, Phillip Stocken, Mohan Venkatachalam (the discussant), Elizabeth Venuti, Jerold Zimmerman and participants at the 1997 Big-10 Summer Research Conference for their helpful comments and suggestions. We also thank Shawn Davis and Shouli Zhang for their excellent research assistance. 1
|
Harris, Mary S.
|
|
1999
|
26 |
1-3 |
p. 285-312
28 p.
|
artikel
|
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