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In financial economics, finance, and accounting, the earnings response coefficient, or ERC, is the estimated relationship between equity returns and the unexpected portion of (i.e., new information in) companies' earnings announcements.
The interpretation of the economics underlying a transaction and even the wording of the accounting standards can vary between firms. This, along with the fact that a firm's financial statements are the responsibility of the firm's management, allows management to structure transactions to achieve desired accounting results, [2] by choosing an interpretation of the economics underlying the ...
Accounting research examines how accounting is used by individuals, organizations and government as well as the consequences that these practices have. Starting from the assumption that accounting both measures and makes visible certain economic events, accounting research has studied the roles of accounting in organizations and society and the consequences that these practices have for ...
The Accounting Review: 0001-4826: 3.946 American Accounting Association [18] John Harry Evans III, University of Pittsburgh [18] Accounting & Finance: 0810-5391: 0.384 Accounting and Finance Association of Australia and New Zealand [19] Steven Cahan, University of Auckland [19] [20] Asia-Pacific Journal of Accounting & Economics: 1608-1625: 0.149
The Accounting Review, launched in 1926 by William Andrew Paton, [7] is one of the oldest academic journals in accounting. [8] [9] The American Association of University Instructors of Accounting, which later became the American Accounting Association, originally proposed that the association publish a Quarterly Journal of Accountics, but the proposal did not see fruition, and The Accounting ...
Growth accounting is a procedure used in economics to measure the contribution of different factors to economic growth and to indirectly compute the rate of technological progress, measured as a residual, in an economy. [1] Growth accounting decomposes the growth rate of an economy's total output into that which is due to increases in the ...
The Accounting Review. "The principles accepted would not need to be restrictive, except in the sense that any proper practice restricts departure from it. They should deal more with fundamental methods of expressing accounting facts than with the extent of "disclosures" in published statements."
Research by Alfred Cowles in the 1930s and 1940s suggested that professional investors were in general unable to outperform the market. During the 1930s-1950s empirical studies focused on time-series properties, and found that US stock prices and related financial series followed a random walk model in the short-term. [8]