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題名:A Simple Framework for Modeling the Explicit Earnings-Returns Relation
書刊名:會計評論
作者:鄭振興
出版日期:1994
卷期:28
頁次:頁51-78
主題關鍵詞:市場盈餘報酬會計模型
原始連結:連回原系統網址new window
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  • 被引用次數被引用次數:期刊(0) 博士論文(0) 專書(0) 專書論文(0)
  • 排除自我引用排除自我引用:0
  • 共同引用共同引用:0
  • 點閱點閱:11
期刊論文
1.Warfield, Terry D.、Wild, John J.(1992)。Accounting recognition and the relevance of earnings as an explanatory variable for returns。The Accounting Review,67(4),821-842。  new window
2.Ahmed, A.(1994)。Accounting earnings and future economic rents: An empirical analysis。Journal of Accounting and Economics,17(3),377-400。  new window
3.Ohlson, James A.(1990)。A synthesis of security valuation theory and the role of dividends, cash flows, and earnings。Contemporary Accounting Research,6(2),648-676。  new window
4.Christie, A.(1987)。On Cross-Sectional Analysis in Accounting Research。Journal of Accounting and Economics,9,231-258。  new window
5.Lev, B.(1989)。On the Usefulness of Earnings and Earnings Research: Lessons and Directions from Two Decades of Empirical Research。Journal of Accounting Research,27(3),153-192。  new window
6.Ali, Ashiq(1994)。The Incremental Information Content of Earnings, Working Capital from Operations, and Cash Flows。Journal of Accounting Research,32(1),61-74。  new window
7.Kormendi, R. C.、Lipe, R.(1987)。Earnings innovation, earnings persistence and stock returns。The Journal of Business,60(3),323-345。  new window
8.Lipe, R.(1990)。The Relation between Stock Returns and Accounting Earnings Given Alternative Information。The Accounting Review,65(1),49-71。  new window
9.Ohlson, J. A.、Penman, S. H.(1992)。Disaggregated accounting data as explanatory variables for returns。Journal of Accounting, Auditing & Finance,7(4),553-573。  new window
10.Ali, A.、Zarowin, Paul(1992)。The role of earnings levels in annual earnings-returns studies。Journal of Accounting Research,30(2),286-296。  new window
11.Easton, P. D.、Zmijewski, E.(1989)。Cross-sectional variation in the stock market response to accounting earning announcements。Journal of Accounting and Economics,11,117-141。  new window
12.Fama, E. F.(1977)。Risk adjusted discount rates and capital budgeting under uncertainty。Journal of Financial Economics,5,3-24。  new window
13.Kallapur, S.(1994)。Dividend payout ratios as determinants of earnings response coefficients: A test of the free cash flow theory。Journal of Accounting and Economics,17,359-377。  new window
14.Ohlson, J.、Shroff, P.(1992)。Changes versus Levels in Earnings As Explanatory Variables for Returns: Some Theoretical Considerations。Journal of Accounting Research,30(2),210-226。  new window
15.Ohlson, J. A.(1983)。Price earnings ratios and earnings capitalization under uncertainty。Journal of Accounting Research,21(1),141-154。  new window
16.Easton, Peter D.、Harris, Trevor S.(1991)。Earnings As an Explanatory Variable for Returns。Journal of Accounting Research,29(1),19-36。  new window
17.Ball, Ray、Brown, Philip(1968)。An Empirical Evaluation of Accounting Income Numbers。Journal of Accounting Research,6(2),159-178。  new window
18.Miller, Merton H.、Modigliani, Franco(1961)。Dividend Policy, Growth, and the Valuation of Shares。The Journal of Business,34(4),411-433。  new window
19.Beaver, William、Lambert, Richard、Morse, Dale(1980)。The information content of security prices。Journal of Accounting and Economics,2(1),3-28。  new window
20.Beaver, William H.、Clarke, Roger、Wright, William F.(1979)。The Association between Unsystematic Security Returns and the Magnitude of Earnings Forecast Errors。Journal of Accounting Research,17(2),316-340。  new window
21.Collins, D. W.、Kothari, S. P.(1989)。An Analysis of Intertemporal and Cross-sectional Determinants of Earnings Response Coefficients。Journal of Accounting and Economics,11(2/3),143-181。  new window
22.Dhaliwal, Dan S.、Reynolds, Stanley S.(1994)。The effect of the default risk of debt on the earnings response coefficient。The Accounting Review,69(2),412-419。  new window
23.Wilson, G. Peter(1986)。The Relative Information Content of Accruals and Cash Flows: Combined Evidence at the Earnings Announcement and Annual Report Release Date。Journal of Accounting Research,24,165-200。  new window
研究報告
1.Ohlson, J.(1991)。Earnings, book value and dividends in security valuation。Columbia university。  new window
2.Ohlson, J. A.(1989)。Accounting earnings, book value, and dividends: The theory of the clean surplus equation。New York, NY:Columbia University。  new window
圖書
1.Fama, E. F.、Miller, M. H.(1972)。The theory of finance。Hinsdale, IL:Dryden Press。  new window
2.Watts, Ross L.、Zimmerman, Jerold L.(1986)。Positive Accounting Theory。Prentice-Hall, Inc.。  new window
 
 
 
 
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