Accounting Anomalies And Information Uncertainty

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Accounting Anomalies And Information Uncertainty

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Author : Jennifer Francis
language : en
Publisher:
Release Date : 2003

Accounting Anomalies And Information Uncertainty written by Jennifer Francis and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2003 with categories.

We examine whether rational investor responses to information uncertainty explain properties of and returns to accounting-based trading anomalies. We proxy for information uncertainty with two measures of earnings quality: the standard deviation of the residuals from a Dechow and Dichev [2002] model relating accruals to cash flows, and the absolute value of performance-adjusted abnormal accruals from a modified Jones [1991] model. Over 1982-2001, we find that accounting-based trading anomalies (post-earnings announcement drift, value-glamour, and accruals strategies) are correlated with earnings quality. Specifically, extreme anomaly portfolios have poorer earnings quality than non-extreme portfolios, and within the extreme anomaly portfolios, poor earnings quality securities are more prevalent and earn larger abnormal returns than good earnings quality securities. Consistent with greater resolution of uncertainty for poor earnings quality securities, the abnormal returns to poor quality securities converge to the abnormal returns to good quality securities as the post-portfolio formation period lengthens. Taken as a whole, these results indicate that information uncertainty plays an important role in explaining accounting anomalies.

Small Business Administration

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Author : United States. General Accounting Office
language : en
Publisher:
Release Date : 2003

Small Business Administration written by United States. General Accounting Office and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2003 with Loan sales categories.

Small Business Administration

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Author : United States Government Accountability Office
language : en
Publisher: Createspace Independent Publishing Platform
Release Date : 2017-10-20

Small Business Administration written by United States Government Accountability Office and has been published by Createspace Independent Publishing Platform this book supported file pdf, txt, epub, kindle and other format this book has been release on 2017-10-20 with categories.

Small Business Administration: Accounting Anomalies and Limited Operational Data Make Results of Loan Sales Uncertain

Audit Reporting For Going Concern Uncertainty

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Author : Sandro Brunelli
language : en
Publisher: Springer
Release Date : 2018-01-30

Audit Reporting For Going Concern Uncertainty written by Sandro Brunelli and has been published by Springer this book supported file pdf, txt, epub, kindle and other format this book has been release on 2018-01-30 with Business & Economics categories.

This book employs a narrative analytical approach to explore all aspects of the debate surrounding auditor reporting on going concern uncertainty worldwide. In-depth analysis of significant academic studies and of regulatory perspectives is combined with an illuminating empirical study in the Italian context. The book opens by discussing the assessment of going concern for accounting and auditing purposes. It is examined how going concern is considered in the FASB and IASB accounting standards and how auditors in the PCAOB and IAASB environments should verify its presence in financial statements and report on it in the audit report. Accounting and auditing in relation to going concern in other jurisdictions are also addressed. Research into the determinants, accuracy, and consequences of going concern opinions (GCO) is then thoroughly reviewed, with separate examination of studies and trends in the United States, Europe, and the rest of the world. In the third part of the book, interesting evidence from the Italian Stock Market, including investor reactions to GCOs during the period 2008–2014, is presented and evaluated. The book will be of interest to academics, regulators, and practitioners alike.

The Effects Of Uncertainty And The Information Environment On The Relation Between Accounting Earnings And Stock Returns For Newly Public Firms

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Author : Curtis Alan Coffer
language : en
Publisher:
Release Date : 1991

The Effects Of Uncertainty And The Information Environment On The Relation Between Accounting Earnings And Stock Returns For Newly Public Firms written by Curtis Alan Coffer and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1991 with Corporate profits categories.

uncertainty is high and when alternative information is a less accurate predictor of future earnings. The response coefficient for future earnings is predicted to be larger when uncertainty is high and when alternative information is a more accurate predictor of future earnings.

Small Business Administration

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Author : United States. General Accounting Office
language : en
Publisher:
Release Date : 2003

Small Business Administration written by United States. General Accounting Office and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2003 with Loans categories.

An Empirical Analysis Of Information Content In Accounting Loss Contingencies And Related Uncertainty Qualified Audit Options

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Author : Doyle W. Banks
language : en
Publisher:
Release Date : 1979

An Empirical Analysis Of Information Content In Accounting Loss Contingencies And Related Uncertainty Qualified Audit Options written by Doyle W. Banks and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1979 with Contingencies in finance categories.

An Empirical Analysis Of Information Content In Accounting Loss Contingencies And Related Uncertainty Qualified Audit Opinions

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Author : Doyle Wesley Banks
language : en
Publisher:
Release Date : 1981

An Empirical Analysis Of Information Content In Accounting Loss Contingencies And Related Uncertainty Qualified Audit Opinions written by Doyle Wesley Banks and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1981 with categories.

Report Of The Task Force On Risks And Uncertainties

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Author : American Institute of Certified Public Accountants. Task Force on Risks and Uncertainties
language : en
Publisher:
Release Date : 1987

Report Of The Task Force On Risks And Uncertainties written by American Institute of Certified Public Accountants. Task Force on Risks and Uncertainties and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1987 with Accounting categories.

Approaches To Dealing With Risk And Uncertainty

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Author : J. Efrim Boritz
language : en
Publisher: CICA = ICCA
Release Date : 1990

Approaches To Dealing With Risk And Uncertainty written by J. Efrim Boritz and has been published by CICA = ICCA this book supported file pdf, txt, epub, kindle and other format this book has been release on 1990 with Business & Economics categories.