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Accounting Changes and Stock Prices: An Examination of Selected Uncontrolled Variables

Data up to Jan 2025

Published1976
Citations23
References14

Total Citations Per Year

Abstract

References (14)

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THE VALUATION OF RISK ASSETS AND THE SELECTION OF RISKY INVESTMENTS IN STOCK PORTFOLIOS AND CAPITAL BUDGETS**This paper is another in a series of interrelated theoretical and statistical studies of corporate financial and investment policies being made under grants from the Rockefeller Foundation, and more recently the Ford Foundation, to the Harvard Business School. The generous support for this work is most gratefully acknowledged. The author is also much indebted to his colleagues Professors…

1975 • 7,346 citations

Capital Market Equilibrium, Information Production, and Selecting Accounting Techniques: Theoretical Framework and Review of Empirical Work

1974 • 301 citations

Changes in Accounting Techniques and Stock Prices

1972 • 222 citations

Investor Evaluation of Accounting Information: Some Empirical Evidence

1972 • 214 citations

Relationship between Accounting Changes and Stock Prices: Problems of Measurement and Some Empirical Evidence

1973 • 158 citations

Management Changes and Discretionary Accounting Decisions

1973 • 145 citations

Purchase Versus Pooling of Interests: The Search for a Predictor

1967 • 65 citations

An Empirical Study of Changes in Accounting Policy

1969 • 51 citations

Corporate Personality As Reflected in Accounting Decisions: Some Preliminary Findings

1964 • 29 citations

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1971 • 15 citations

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Accounting Changes and Stock Prices: An Examination of Selected Uncontrolled Variables (1976) – Journal of Accounting Research | Metascience Observatory Explorer