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Miniature of Identifying Expectation Errors in Value/glamour Strategies: A Fundamental Analysis Approach
Identifying Expectation Errors in Value/glamour Strategies: A Fundamental Analysis Approach
Miniature of Why Do Pro Forma and Street Earnings Not Reflect Changes in Gaap? Evidence from Sfas 123r
Why Do Pro Forma and Street Earnings Not Reflect Changes in Gaap? Evidence from Sfas 123r
Miniature of Voluntary Disclosure, Manipulation, and Real Effects
Voluntary Disclosure, Manipulation, and Real Effects
Miniature of Are Ifrs-Based and Us Gaap-Based Accounting Amounts Comparable?
Are Ifrs-Based and Us Gaap-Based Accounting Amounts Comparable?
Miniature of Do Differences in Financial Reporting Attributes Impair the Predictive Ability of Financial Ratios for Bankruptcy?
Do Differences in Financial Reporting Attributes Impair the Predictive Ability of Financial Ratios for Bankruptcy?
Miniature of Corporate Governance, Compensation Consultants, and Ceo Pay Levels
Corporate Governance, Compensation Consultants, and Ceo Pay Levels
Miniature of Detecting Dececeptive Discussions in Conference Calls
Detecting Dececeptive Discussions in Conference Calls
Miniature of Dynamics of Rate-Of-Return Regulation
Dynamics of Rate-Of-Return Regulation
Miniature of Reputation Management and the Disclosure of Earnings Forecasts
Reputation Management and the Disclosure of Earnings Forecasts
Miniature of Corporate Governance Matters: A Closer Look at Organizational Choices and Their Consequences
Corporate Governance Matters: A Closer Look at Organizational Choices and Their Consequences
Miniature of Asymmetry in Earnings Timeliness and Persistence: A Simultaneous Equations Approach
Asymmetry in Earnings Timeliness and Persistence: A Simultaneous Equations Approach
Miniature of Asset Securitizations and Credit Risk
Asset Securitizations and Credit Risk
Miniature of International Equity Valuation: The Relative Importance of Country and Industry Factors Versus Company-Specific Financial Reporting Information
International Equity Valuation: The Relative Importance of Country and Industry Factors Versus Company-Specific Financial Reporting Information

26 financial statements 22 M41 20 disclosure 18 investors 17 earnings announcements 14 stock prices 12 accounting 11 G14 11 corporate profits 11 earnings management 10 business enterprises 9 corporate governance 9 fair value accounting 9 valuation 8 executive compensation 8 financial reporting 8 voluntary disclosure 7 accounting standards 7 capital market 7 labor incentives 6 enterprise value 6 financial markets 6 information asymmetry 6 investment 6 investments 6 market efficiency 6 organizational performance 6 rate of return on stocks 6 tax incentives 5 G34 5 M48 5 assets (accounting) 5 cash flow 5 chief executive officers 5 economics 5 fair value 5 financial disclosure 5 financial performance 5 liquidity 5 m41 5 wages 4 D82 4 G12 4 G21 4 G38 4 attention 4 banking industry 4 capital markets 4 corporate accounting 4 corporations 4 cost of capital 4 cross-sectional method 4 earnings forecasting 4 economic competition 4 economic impact 4 efficient market theory 4 empirical research 4 entrepreneurship 4 executives 4 externalities 4 financial risk 4 g11 4 going public (securities) 4 impact 4 information theory in economics 4 insider trading in securities 4 mergers & acquisitions 4 performance measurement 4 pricing 4 risk management in business 4 stocks (finance) 4 strategic planning 4 trading volume 4 uncertainty 3 H25 3 M12 3 M40 3 accounting fraud 3 accrual basis accounting 3 accruals 3 auditing 3 bank regulation 3 banking laws 3 business size 3 causal inference 3 conservatism 3 corporate taxes 3 cost accounting 3 credit ratings 3 credit risk 3 diversity 3 econometrics 3 employment 3 expectation (psychology) 3 financial instruments 3 financial market reaction 3 financial research 3 impact investing 3 impact investment 3 incentives 3 information 3 information processing 3 innovation 3 international business enterprises 3 investment information 3 job search 3 levelized cost 3 limited attention 3 loans 3 managerial incentives 3 market volatility 3 monetary incentives 3 moral hazard 3 net operating losses 3 pay for performance 3 prices 3 professional sport 3 profitability 3 proprietary costs 3 rate of return 3 renewable energy 3 retail investors 3 return predictability 3 spillovers 3 stock exchanges 3 tax benefits 2 American Jobs Creation Act of 2004 (U.S.) 2 D83 2 ESG 2 G11 2 G15 2 G32 2 G39 2 H26 2 IPOs 2 International Financial Reporting Standards 2 M4 2 MLB 2 NBA 2 NHL 2 abnormal returns 2 accounting quality 2 accounting research 2 analyst forecasts 2 analysts 2 asymmetric information 2 bank management 2 bankruptcy 2 banks 2 benchmarking (management) 2 bias 2 board of directors 2 business & politics 2 business analysts 2 business communication 2 business forecasting 2 business groups 2 business tax 2 c51 2 capital costs 2 carbon accounting 2 carbon emissions 2 carbon sequestration 2 competition 2 conservatism (accounting) 2 consumers 2 corporate debt 2 corporate disclosure 2 corporate finance 2 cost 2 decision making 2 economic development 2 economic shock 2 electric power production 2 employees 2 employment tenure 2 environmental 2 environmental social & governance factors 2 equity valuation 2 ethics and social responsibility 2 expected returns 2 experimental design 2 field experiment 2 field research 2 finance 2 financial analysts 2 financial crises 2 financial leverage 2 financial management 2 financial ratios 2 financial reporting quality 2 firm 2 fixed effects model 2 full cost 2 gross margins 2 human capital 2 impact measurement 2 impact measurement and management 2 implied volatility 2 income shifting 2 individual investors 2 industrial capacity 2 information acquisition 2 information content 2 information sharing 2 initial public offering 2 innovation box 2 innovations in business 2 insider trading 2 institutional investors 2 intangible property 2 international financial reporting standards 2 investment decision-making 2 investment performance 2 investment policy 2 investment risk 2 investor relations 2 investor relations (corporations) 2 l25 2 learning-by-doing 2 levelized cost of energy 2 liquidity (economics) 2 mandatory disclosure 2 market 2 market access 2 market value 2 marketing 2 markets 2 measurement 2 measurement errors 2 media 2 mergers and acquisitions 2 misreporting 2 net losses 2 patent litigation 2 photovoltaic power systems 2 price regulation 2 private equity 2 private information 2 probability theory 2 productivity 2 public companies 2 quality 2 real effects 2 regression analysis 2 regulation 2 related party transactions 2 reputation 2 return volatility 2 returns 2 reverse mergers 2 risk 2 risk assessment 2 risk aversion 2 risk disclosure 2 savings 2 scenario-based valuations 2 securities 2 short selling 2 social impact 2 solar energy 2 strategy and general management 2 structural estimation 2 structural models 2 sustainability 2 target prices 2 tax 2 tax cuts 2 taxation economics 2 taxes 2 time series analysis 2 tobin's q 2 trading hours 2 uncertainty (information theory) 2 unemployment 2 value (economics) 2 value relevance 2 vertical integration 2 wind 2 wind power 1 Accrual accounting 1 BNPL 1 Bayesian persuasion 1 Buy American policy 1 CDS 1 CEO 1 CEO compensation 1 CEO incentives 1 CEO labor market 1 CEO recruitment 1 CEO succession planning 1 Chinese equity markets 1 Chinese security markets 1 D72 1 D86 1 DEI 1 E32 1 EDGAR search traffic 1 EEO-1 1 ESG assurance 1 ESG metrics 1 F23 1 FIN 48 1 FOIA 1 FinTech 1 G02 1 G10 1 G17 1 G18 1 G20 1 G24 1 G28 1 G3 1 G30 1 G41 1 GAAP 1 GM exits 1 Global Financial Crisis 2008-2009 1 IFRS 1 IFRS 13 1 IP box 1 IPO 1 International Financial Reporting Standards (IFRS) 1 JOBS Act 1 K34 1 L14 1 L20 1 Likert scale 1 M10 1 M13 1 M43 1 M45 1 M52 1 M55 1 MD&A 1 NFL 1 Nobel Prizes 1 PCAOB 1 Photovoltaic power systems 1 Q53 1 Q54 1 R&D 1 RSN television ratings 1 Rate of return 1 SEC investigations 1 SFAS 123R 1 South Africa 1 Standard & Poor's 500 Index 1 Street earnings 1 United States Jumpstart Our Business Startups Act 1 access to information 1 accountants 1 accounting conservatism 1 accounting education 1 accounting firms 1 accounting fundamentals 1 accounting harmonisation 1 accounting literature 1 accounting measurement 1 accounting practice 1 accounting research and practice 1 accounting specialists 1 accounting-based anomalies 1 accrual accounting 1 acquisition of data methodology 1 acquisitions 1 actions & defenses (law) 1 actively managed funds 1 administrative fees 1 adoption des IFRS 1 adoption of IFRS 1 adverse selection 1 agency theory 1 aggregation (statistics) 1 agri-business 1 agricultural ecosystem 1 agriculture value chain 1 alignment 1 allocative efficiency (economics) 1 ambiguity 1 ambiguity aversion 1 analysis of variance 1 analysts and fair value 1 analytics 1 and scope (L25) 1 announcements 1 anti-dilution 1 antitrust law 1 arbitrage 1 arbitrage costs 1 asset backed financing 1 asset management 1 asset securitizations 1 asymmetric timeliness 1 attitude (psychology) 1 attitudes of capitalists & financiers 1 auctions 1 audiences 1 audit fees 1 audit opinions 1 audit partner tenure 1 audit process 1 audit quality 1 audit report 1 auditing fees 1 auditor independence 1 auditor reporting 1 auditor rotation 1 auditors 1 automation 1 automation & economics 1 available for sale securities 1 bad news 1 balance sheet channel 1 bank failure prediction 1 bank failures 1 bank lending channel 1 bank risk 1 bankruptcy courts 1 baseball on television 1 basic income 1 basketball broadcasting 1 battery 1 battery electric vehicles 1 battery storage 1 behavioral finance 1 belief updating 1 beta 1 bid-ask spread 1 bidding strategies 1 big data 1 blue bond 1 board of director networks 1 bond funds 1 bond market 1 bond ratings 1 bonus contracts 1 bookkeeping 1 borrowers 1 brand 1 bribery 1 business & weather 1 business announcements 1 business cycle 1 business cycles 1 business executive 1 business information services 1 business losses 1 business research 1 business taxes 1 business valuation 1 c13 1 c18 1 c190 1 calendar 1 cannibalization effect 1 capacity investment 1 capacity planning 1 capital adequacy 1 capital and ownership structure 1 capital assets pricing model 1 capital market regulation 1 capitalists & financiers 1 capitalization rate 1 carbon 1 carbon capture 1 carbon dioxide mitigation 1 carbon dioxide transportation 1 carbon reporting 1 carbon taxes 1 cash 1 cash flow forecasting 1 cash flow statements 1 cash flows 1 cash position of corporations 1 catalyst 1 causal inferences 1 cement production 1 census 1 centrality 1 certification 1 cheap talk 1 classification 1 classification and regression trees 1 clean energy 1 clean energy grid 1 client relations 1 climate change 1 club management 1 co-search 1 coach 1 coach exits 1 commercial banks 1 commercial credit 1 comovement 1 comparability 1 comparative economics 1 compensation consultants 1 compensation disclosures 1 compensation discussion and analysis 1 compensation governance 1 compensation management 1 competing logics 1 complexity 1 conceptual framework 1 conditional conservatism 1 conditional probability 1 conference calls 1 consequences 1 consolidated financial statements 1 consolidation 1 consulting firms 1 consumer behavior 1 consumer credit 1 consumer demographics 1 consumption 1 contactor control systems 1 contracts 1 control variables 1 cooperative tax compliance 1 coordination role of disclosure 1 corporate communications 1 corporate debt financing 1 corporate disclosures 1 corporate finance management 1 corporate governance (ESG) 1 corporate image 1 corporate purpose 1 corporate purposes 1 corporate social responsibility 1 corporate taxation 1 corporation reports 1 cost analysis 1 cost control 1 cost estimation 1 cost innovation 1 cost shielding 1 cost structure 1 country factors 1 credit default swaps 1 credit management 1 credit rating agencies 1 credit rationing 1 credit risk management 1 credit spreads 1 critical analysis 1 crop yields 1 cross-listing 1 cultural pluralism 1 debate 1 debt 1 debt contracting 1 debt contracts 1 debt covenants 1 debt-contract design 1 decision making in business 1 default prediction 1 depreciation 1 derivative securities 1 descriptive statistics 1 developed countries 1 digital assets 1 direct costing 1 directors 1 disaggregated cost disclosure 1 disaggregation 1 disclosure externalities 1 disclosure in accounting 1 disclosure of nonfinancial information 1 disclosure pricing 1 disclosure processing costs 1 discretionary accruals 1 discretionary disclosure 1 discrimination 1 dispatchable power 1 dispersion 1 dissemination 1 distraction 1 distress 1 divergence of beliefs 1 diversification 1 diversity & inclusion policies 1 diversity disclosure 1 diversity in the workplace 1 double materiality 1 downside risk 1 duty to update 1 dynamic earnings management 1 dynamic programming 1 e37 1 early-stage companies 1 early-stage venture 1 earnings 1 earnings announcement notifications 1 earnings announcement premium 1 earnings announcement scheduling 1 earnings announcement timing 1 earnings betas 1 earnings disaggregation 1 earnings forecast exclusions 1 earnings manipulation 1 earnings pressure 1 earnings quality 1 earnings response coefficients 1 earnings surprise 1 earnings transparency 1 ecological impact 1 economic conditions in europe 1 economic equilibrium 1 economic expectations 1 economic forecasting 1 economic indicators 1 economic models 1 economic opportunities 1 economic surveys 1 economically linked firms 1 economics literature 1 education and inequality 1 electric power 1 electric power systems 1 electric rates 1 electric vehicles 1 electricity 1 electricity storage 1 electrocatalysts 1 electrolysis 1 employee motivation 1 employee reviews 1 employee selection 1 employment growth 1 energy 1 energy economics 1 energy industries 1 energy policy 1 energy storage 1 energy tax 1 energy-storage 1 environmental responsibility 1 environmental social and governance (ESG) 1 equities 1 equity 1 equity (law) 1 equity incentives 1 equity participations 1 esg assurance 1 esg reporting 1 estimation 1 estimation theory 1 european adoption of ifrs 1 evidentialism 1 exchange traded funds 1 exchange traded funds (ETFs) 1 executive pay 1 exogenous shock 1 expectations management 1 expected future cash flows 1 fabrication (manufacturing) 1 fans 1 financial accountability 1 financial accounting and reporting 1 financial crisis 1 financial disclosure laws 1 financial disclosures 1 financial executives 1 financial institutions 1 financial intermediation 1 financial metrics 1 financial reporting complexity 1 financial reporting transparency 1 financial risk and risk management 1 financial services industry 1 financial statement analysis 1 financial statements twenty-first century 1 financing 1 financing policy 1 fire sale 1 firing 1 firm behavior: empirical analysis (D22) 1 firm boundaries 1 firm communication 1 firm performance: size 1 firm value 1 firms 1 fiscal policy 1 fixed effects 1 fixed income 1 fixed income securities (G12) 1 flexibility 1 food supply 1 forecasting 1 forecasts 1 foreign corporations 1 foreign investment 1 forensic accounting 1 fossil fuel power plants 1 frogs 1 fundamental analysise 1 fundamental investing 1 fundamental risk assessment 1 futures studies 1 g01 1 g12 1 g14 1 g17 1 g24 1 gas companies 1 gender diversity 1 gender inequality 1 general equilibrium 1 general manager 1 global capital 1 global financial reporting 1 globalization 1 goodwill (G32) 1 governance 1 government agencies 1 government aid 1 government business enterprises 1 government ownership 1 gravity effect 1 green bonds 1 greenhouse gas emissions 1 greenhouse gases 1 greenwashing 1 growth 1 growth metrics 1 growth strategy 1 half-truths 1 headcount 1 hedge fund activists 1 hedge funds 1 high-growth lists 1 higher education 1 historical cost 1 hockey on television 1 household accounting and finance 1 human capital disclosures 1 human resources 1 hydrogen production 1 hydrogen-production 1 iaS 39 1 idiosyncratic risk (securities) 1 ifrs 1 imperfect information 1 implicit claims 1 incentive awards 1 incentive contract 1 income shifting (taxation) 1 industrial decarbonization 1 industrial management 1 industrial policy 1 industry classification 1 industry factors 1 information awareness 1 information environment 1 information financière internationale 1 information inequality 1 information integration 1 information processing costs 1 information uncertainty 1 informational efficiency 1 informational feedback 1 informed and unformed traders 1 informed consent (medical law) 1 informed decision-making 1 initial public offerings 1 insidertrading 1 institutional logics 1 institutional ownership 1 instrumental variables (statistics) 1 intangible assets 1 integrated reporting 1 integrated reporting (corporation reports) 1 intellectual property 1 interactions 1 interactive communication 1 interactive data 1 interest rate risk 1 interest rates 1 intermediate goods 1 intermediation (finance) 1 intermittency 1 internal auditing 1 internal controls 1 internal talent development 1 internalization (psychology) 1 internalizing externalities 1 international accounting 1 international equity valuation 1 international financial reporting standards (ifrs) 1 international pay differences 1 international tax 1 investigations 1 investment analysis 1 investment efficiency 1 investment inefficiently 1 investor attention 1 investor inattention 1 investor perception 1 investor response 1 investor sophistication 1 investors' information needs 1 job attributes 1 job hunting 1 job performance 1 job prospects 1 job satisfaction 1 job vacancies 1 journalism 1 judicial efficiency 1 key performance indicators (management) 1 labor contracts 1 labor market 1 labor productivity 1 labor turnover 1 labor-market 1 latent Dirichlet allocation 1 leaks (disclosure of information) 1 learned profession 1 learning effects 1 learning-curves 1 learning‐by‐doing 1 least squares 1 levelized cost of carbon 1 levelized cost of electricity 1 levelized cost of energy storage 1 levelized cost of hydrogen 1 leverage 1 liabilities (accounting) 1 life-cycle cost analysis 1 limited liability 1 linear systems 1 linguistic analysis 1 listening 1 listing of securities 1 loan default contagion 1 local economy 1 local households 1 local information 1 logit analysis 1 long-short strategies 1 long-term economic value of activism 1 long‐run marginal cost 1 m40 1 macroeconomic models 1 management 1 management & psychology 1 management forecasts 1 management guidance 1 management science 1 manager pay 1 managerial opportunism 1 managerial taxes 1 mandatory reporting (law) 1 manufacturing processes 1 marginal abatement cost 1 marginal cost 1 market attention 1 market capitalization 1 market equilibrium 1 market for innovation 1 market liquidity 1 market manipulation 1 market prices 1 market reform in China 1 market sentiment 1 market timing 1 market-to-book ratio 1 marketing research 1 marketplace 1 mass media 1 material weakness(auditing) 1 mathematical models 1 methodology 1 microeconomics 1 mispricing 1 model-free implied skewness 1 moments method (statistics) 1 momentum spillovers 1 monetary policy 1 mood 1 mood (psychology) 1 motivation (psychology) 1 multinational firms 1 multinational organizations 1 multivariate analysis 1 municipal bonds 1 mutual funds 1 myth 1 natural gas reserves 1 net-zero pledges 1 new economy 1 new issues puzzle 1 news 1 noise trade 1 non-GAAP 1 non-GAAP earnings 1 non-diversifiable volatility risk 1 normes internationales d'information financière (IFRS) 1 obfuscation 1 oil and gas reserves 1 operational volatility 1 opportunism 1 optimism 1 option prices 1 option pricing 1 options (finance) 1 organizational transparency 1 overvaluation 1 own credit risk 1 owner 1 oxygen production 1 partnerships 1 patent disclosure 1 patent law 1 patent suits 1 patents 1 pay 1 pecuniary externalities 1 peer firm 1 performance 1 performance dispersion 1 performance evaluation 1 performance pay 1 person-job fit 1 personal taxes 1 personnel management 1 persuasion 1 pessimism 1 petroleum companies 1 petroleum reserves 1 platform 1 player 1 players 1 policy 1 political affiliation 1 political competition 1 political connection 1 political coordination 1 political costs 1 political network 1 political parties 1 political promotion 1 politicians 1 portfolio diversification 1 portfolio management (investments) 1 potato crop 1 potato grower 1 power‐to‐gas 1 precision (information retrieval) 1 predictive tests 1 price cutting 1 price dynamics 1 price efficiency 1 price impact 1 price increases 1 price informativeness 1 price reactions 1 price-book ratio 1 price-to-book 1 price-to-earnings 1 pricing efficiency 1 private firm disclosures 1 private firms 1 privatization 1 pro forma earnings 1 pro forma statements (accounting) 1 problem solving 1 process innovation 1 procyclicality 1 product 1 product disclosure 1 product management 1 product market competition 1 product returns 1 production (economic theory) 1 production scheduling 1 professional sporting club 1 profit 1 profit & loss 1 profit margins 1 proprietary 1 proprietary information 1 prosperous society 1 proxy 1 proxy advisory firms 1 proxy statements 1 psychological research 1 psychology 1 public sector 1 public subsidies 1 puzzles 1 quasi-experimental methods 1 quasi-experiments 1 questionnaires 1 quity valuation 1 rate-of-return regulation 1 rating agencies (finance) 1 rating of chief executive officers 1 ratings