Financial statement information and the pricing of earnings changes

Article Abstract:

Research was conducted to investigate the value implications of the changes in annual earnings. It was assumed that a relationship exists between the persistence of earnings and the changes in stock prices associated with reported earnings innovations. The study yielded three major findings. Results showed that other data contained in annual financial statements can be used to evaluate pricing multipliers. Findings also revealed the variability of the persistence of earnings and the pricing multipliers indicated by financial statements. Finally, an association was found between the multiplier of earnings changes and the information contained in the financial statements published in the previous year.

Profits, Corporation reports, Company reports, Corporate profits

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Intra-year trends in the degree of association between accounting numbers and security prices

Article Abstract:

Two representative cross-sectional valuation models are presented that can be used to evaluate new trends in the explanatory power of certain sets of financial information for security prices. The main point is to evaluate joint hypotheses on the quality of validation models and to monitor the technique under which financial statement information is assimilated into the data set reflected in prices, and later replaced by the other data. The considered trends serve the informativeness trend hypotheses, indicating that the valuation models take crucial elements of the security pricing relationship.

Security brokers and dealers, Methods, Prices and rates, Stocks, Accounting and auditing, Securities, Securities prices, Stock prices, Valuation, Stock price forecasting

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Product pricing based on accounting costs

Article Abstract:

Three cost accounting methods are evaluated for their ability to help managers establish accurate and profit-maximizing product prices: the variable cost method, the full absorption cost method and the normal-overhead absorption cost method. Situations in which each of these accounting methods outperforms the others are described.

Management, Usage, Prices, Cost accounting

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