Ausgabe 4/2010
Inhalt (7 Artikel)
Market reaction to and valuation of IFRS reconciliation adjustments: first evidence from the UK
Joanne Horton, George Serafeim
The usefulness of accounting estimates for predicting cash flows and earnings
Baruch Lev, Siyi Li, Theodore Sougiannis
The use of advertising activities to meet earnings benchmarks: evidence from monthly data
Daniel Cohen, Raj Mashruwala, Tzachi Zach
Asymmetric valuation of sustained growth by bond- and equity-holders
John A. Elliott, Aloke Ghosh, Doocheol Moon
Management’s tone change, post earnings announcement drift and accruals
Ronen Feldman, Suresh Govindaraj, Joshua Livnat, Benjamin Segal