TY - JOUR AB - The objective of this study is to determine whether value added variables possess incremental information beyond accrual earnings in the context of explaining security return. The evidence points to the superior explanatory power of value added variables in explaining security returns of US firms that disclose data needed for the computation of net value added. A case can be made for the disclosure of value added reports in the US. VL - 20 IS - 9 SN - 0307-4358 DO - 10.1108/eb018491 UR - https://doi.org/10.1108/eb018491 AU - Riahi‐Belkaoui Ahmed AU - Picur Ronald D. PY - 1994 Y1 - 1994/01/01 TI - Explaining Market Returns: Earnings Versus Value Added Data T2 - Managerial Finance PB - MCB UP Ltd SP - 44 EP - 55 Y2 - 2024/04/25 ER -