Table of contents
The value relevance of accounting variables and analysts’ forecasts: The case of biotechnology firms
Patricia Mui‐Siang Tan, Chee Yeow LimThis paper seeks to address the value relevance of summary accounting measures and fundamental income statement variables in the market valuation of biotech firms.
The impact of culture on accounting: does Gray's model apply to Iran?
Iraj Noravesh, Zahra Dianati Dilami, Mohammad S. BazazThe purpose of this paper is to examine the relationships between cultural values (as defined by Hofstede) and accounting values (as described by Gray) in Iran.
Property taxation and selling prices of industrial real estate
John F. McDonald, Yuliya YurovaThe purpose of this paper is to test empirically the extent to which differences in property taxes are capitalized in the market prices of industrial real estate.
Disclosure policy and intraday spread patterns
Frank Heflin, Kenneth W. Shaw, John J. WildThe purpose of this paper is to study the relation between financial analysts’ ratings of firms’ disclosure policies and the intraday pattern in spreads between specialists’ bid…
Evidence on factors affecting the relationship between CEO stock option compensation and earnings management
Gary K. Meek, Ramesh P. Rao, Christopher J. SkousenThe purpose of this paper is to examine the factors affecting the relationships between CEO stock option compensation and earnings management.Design/methodology/approach …
A meta‐analysis of the international evidence of cloud cover on stock returns
Stephen P. Keef, Melvin L. RoushThis paper provides a meta‐analysis of the Hirshleifer and Shumway's results on the casual influence of daily cloud cover on stock index returns for 26 international stock…
Unlocking the sources of the apparent episodic stationarity of the P/E ratio: Impulses or propagation?
Georgios Karras, Jin‐Man Lee, Hugh NeuburgerThe purpose of this paper is to investigate the sources of the apparent episodic stationarity of the P/E ratio.
ISSN:
1475-7702Online date, start – end:
2002Copyright Holder:
Emerald Publishing LimitedOpen Access:
hybridEditor:
- Nawazish Mirza