Table of contents
The Valuation of European Financial Firms
Jo Danbolt, William ReesWe extend the recent literature concerning accounting based valuation models to investigate financial firms from six European countries with substantial financial sectors: France…
Optimal Financial Reporting and Equity Returns: Evidence from Commercial Banks
Craig E. Lefanowicz, Malcolm J. McLellandThis study develops a hypothesis from asset pricing theory and optimization theory that in a diversified portfolio of equity securities there is no linear relationship between…
Consensus Analysts' Forecasts and Current Price Level
Huai ZhangThis paper attempts to shed light on the issue whether investors' earnings expectations completely align with analysts' forecasts. I find that current price level is not…
What Managers Should Know About Earnings Management — Its Prevalence, Legality, Ethicality, and Does It Work?
Paquita Y. Davis‐Friday, Thomas J. FreckaThe purpose of this paper is to summarize important information for managers, including research evidence related to the prevalence, legality, ethicality and other aspects of…
The Deferred Tax Asset Valuation Allowance and Earnings Quality
Christine C. Bauman, Mark P. BaumanExtant research examining the determinants of deferred tax asset valuation allowances finds that the evidence provisions outlined in SFAS 109 explain a significant portion of both…
The Impact of Reputation on the Informativeness of Earnings and Accounting Choices
Fouad K. AlNajjar, Ahmed Riahi‐BelkaouiThe article hypothesizes that the level of reputation affects both the informativeness of earnings and the magnitude of discretionary accounting accrual adjustments. The…
ISSN:
1475-7702Online date, start – end:
2002Copyright Holder:
Emerald Publishing LimitedOpen Access:
hybridEditor:
- Nawazish Mirza