Browsing by Author "Lipe, Robert C.,"
Now showing items 1-3 of 3
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Accounting and financial reporting for development-stage enterprises: An empirical investigation of SFAS No. 7.
Francis, Rick Neil. (2002)The empirical results are inconsistent with investors finding the cumulative reporting required by SFAS 7 to be useful. Neither summary nor component measures of cumulative earnings have any significant correlation with ... -
The joint-effects of conservatism and market inefficiency on the returns-earnings relation.
Gooch, Roxanne. (2005)I investigate the implication of the joint effects of accounting conservatism, growth, and market inefficiency for earnings response coefficients (ERCs). Penman and Zhang (2002) earn positive future returns using a strategy ... -
The market reaction to disclosures related to goodwill after SFAS No. 142.
Shough, Evan Martin. (2005)Abstract not available.