The incremental information content of the accrual and funds components of earnings after controlling for earnings

Article Abstract:

Earnings' accrual and fund components are found to have incremental information content beyond earnings per se. Research design stems from insight that revenues and earnings announced in the Wall Street Journal before release of annual reports contain both accrual and funds items. This permits direct measurement of the incremental information content of earnings' accrual and funds components that is not feasible when the releases are treated contemporaneously. Evidence is shown of an association between stock returns and new information about earnings' cash and noncash components. It is suggested that at least one of these components has information content. Incremental information about earnings' cash and noncash components is exactly the same, after controlling for earnings.

Analysis, Corporation reports, Company reports, Return on investment, Accrual basis accounting, Rate of return

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Understanding accounting changes in an efficient market: analysis of variance issues

Article Abstract:

Cready and Shank's (CS) claims in relation to Abdel-khalik and McKeown's (AM) 1978 research on accounting changes in an efficient market are characterized as incorrect. The three claims are: that AM used an incorrect statistical technique, that AM incorrectly used the statistical technique chosen, and that CS employed a correct statistical technique. It is suggested that CS do not comprehend the nature and qualities of analysis-of-variation designs that employ a blocking factor combined with one or more crossed factors.

Accounting and auditing, Analysis of variance, Variational principles

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Publication productivity of doctoral alumni: a time adjusted model

Article Abstract:

Doctoral programs in accounting are ranked on the basis of the publication productivity of their graduates. Publication productivity measures are adjusted for various colleges and universities, to reflect differences in the number of doctoral alumni and the age of the doctoral program.

Scholarly publishing, United States, Statistics, Business education graduates, Journalism and education, Journalism education

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