Beaver 1968 Revisited PDF Download
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Author | : Wayne R. Landsman |
Publisher | : |
Total Pages | : 38 |
Release | : 2012 |
Genre | : |
ISBN | : |
Download Beaver (1968) Revisited Book in PDF, ePub and Kindle
In 1968, Beaver published his seminal paper on the information content of earnings announcements, establishing that both trading volume and return volatility increase at the time of earnings announcements. Thirty-some years after Beaver's study, concerns have been raised about a perceived degradation in the informativeness of earnings because of the increasing availability of timely non-accounting information and the increasing rate of technological innovation and change not reflected in the accounting system in a timely manner.In this paper we examine changes over the past thirty years in the information content of earnings using the two metrics from Beaver (1968): abnormal trading volume and volatility. In contrast to the conventional wisdom, we find no evidence of a decline in the informativeness of accounting information over the past thirty years, as measured by both abnormal trading volume and return volatility around quarterly earnings announcements. If anything, our results suggest an increase over time in the informativeness of quarterly earnings announcements. Variables reflecting changes in firm-specific factors account for a portion of the observed increase.
Author | : |
Publisher | : |
Total Pages | : 586 |
Release | : 2003 |
Genre | : Economics |
ISBN | : |
Download Working Paper Series Book in PDF, ePub and Kindle
Author | : |
Publisher | : |
Total Pages | : 1016 |
Release | : 2000 |
Genre | : |
ISBN | : |
Download JOURNAL OF ACCOUNTING AND PUBLIC POLICY Book in PDF, ePub and Kindle
Author | : Joshua Ronen |
Publisher | : Springer Science & Business Media |
Total Pages | : 587 |
Release | : 2008-08-06 |
Genre | : Business & Economics |
ISBN | : 0387257713 |
Download Earnings Management Book in PDF, ePub and Kindle
This book is a study of earnings management, aimed at scholars and professionals in accounting, finance, economics, and law. The authors address research questions including: Why are earnings so important that firms feel compelled to manipulate them? What set of circumstances will induce earnings management? How will the interaction among management, boards of directors, investors, employees, suppliers, customers and regulators affect earnings management? How to design empirical research addressing earnings management? What are the limitations and strengths of current empirical models?
Author | : |
Publisher | : |
Total Pages | : 826 |
Release | : 1969 |
Genre | : Mountaineering |
ISBN | : |
Download Trail and Timberline Book in PDF, ePub and Kindle
Author | : Helen E. Longino |
Publisher | : Princeton University Press |
Total Pages | : 274 |
Release | : 2020-03-31 |
Genre | : Philosophy |
ISBN | : 0691209758 |
Download Science as Social Knowledge Book in PDF, ePub and Kindle
Conventional wisdom has it that the sciences, properly pursued, constitute a pure, value-free method of obtaining knowledge about the natural world. In light of the social and normative dimensions of many scientific debates, Helen Longino finds that general accounts of scientific methodology cannot support this common belief. Focusing on the notion of evidence, the author argues that a methodology powerful enough to account for theories of any scope and depth is incapable of ruling out the influence of social and cultural values in the very structuring of knowledge. The objectivity of scientific inquiry can nevertheless be maintained, she proposes, by understanding scientific inquiry as a social rather than an individual process. Seeking to open a dialogue between methodologists and social critics of the sciences, Longino develops this concept of "contextual empiricism" in an analysis of research programs that have drawn criticism from feminists. Examining theories of human evolution and of prenatal hormonal determination of "gender-role" behavior, of sex differences in cognition, and of sexual orientation, the author shows how assumptions laden with social values affect the description, presentation, and interpretation of data. In particular, Longino argues that research on the hormonal basis of "sex-differentiated behavior" involves assumptions not only about gender relations but also about human action and agency. She concludes with a discussion of the relation between science, values, and ideology, based on the work of Habermas, Foucault, Keller, and Haraway.
Author | : Elizabeth Baigent |
Publisher | : Bloomsbury Publishing |
Total Pages | : 273 |
Release | : 2017-12-14 |
Genre | : History |
ISBN | : 1350050997 |
Download Geographers Book in PDF, ePub and Kindle
Geographers: Biobibliographical Studies, Volume 36 focuses on 20th-century Britain and 19th- and 20th-century France. Six essays on individual geographers are complemented by a group article which describes the building of a French school of geography. From Britain, the life of Sir Peter Hall, one of the most distinguished geographers of recent times and a man widely known outside the discipline, is set alongside memoirs of Bill Mead, who made the rich geography of the Nordic countries come alive to geographers and others in the Anglophone world; Michael John Wise and Stanley Henry Beaver, who made their mark through building up the institutions where academic geography was practised and through teaching; and Anita McConnell, whose geographical training shaped her museum curation and studies of the history of science. From France, the individual biography of André Meynier is juxtaposed with group article on the first five professors of geography at Clermont-Ferrand. These intellectual biographies collectively show geography and geographers profoundly affected by wider historical events: the effect of war, particularly the Second World War, and the shaping of post-war society. They show the value of geographical scholarship in elucidating local circumstances and in planning national conditions, and as a basis for local, national, and international friendship.
Author | : Floyd I. Brewer |
Publisher | : |
Total Pages | : 501 |
Release | : 1993 |
Genre | : Bethlehem (N.Y.) |
ISBN | : 9780963540201 |
Download Bethlehem Revisited Book in PDF, ePub and Kindle
Author | : Edward Kadlecek |
Publisher | : Big Earth Publishing |
Total Pages | : 184 |
Release | : 1981 |
Genre | : Biography & Autobiography |
ISBN | : |
Download To Kill an Eagle Book in PDF, ePub and Kindle
Based on interviews with over thirty elderly Sioux. All of the informants either knew Crazy Horse themselves or had been told about him by older relatives.
Author | : Peter Kivisto |
Publisher | : Pine Forge Press |
Total Pages | : 457 |
Release | : 2011 |
Genre | : History |
ISBN | : 1412978157 |
Download Illuminating Social Life Book in PDF, ePub and Kindle
Illuminating Social Life has enjoyed increasing popularity with each edition. It is the only book designed for undergraduate teaching that shows today's students how classical and contemporary social theories can be used to shed new light on such topics as the internet, the world of work, fast food restaurants, shopping malls, alcohol use, body building, sales and service, and new religious movements.A perfect complement for the sociological theory course, it offers 13 original essays by leading scholars in the field who are also experienced undergraduate theory teachers. Substantial introductions by the editor link the applied essays to a complete review of the classical and modern social theories used in the book.