Dechow, P. M., and I. D. Dichev. 2002. Quality of Accruals and Earnings: The Role of “The The Accounting Review 77, 35–59. Accrual Estimation Errors.” (Discuss only a few minutes) Diamond, D. W., and R. E. Verrecchia. 1991. “Disclosure, Liquidity, and the Cost of The Journal of Finance 46, 1325–1359. Capital.” Gebhardt, W. R., C.M.C. Lee, and an Implied B. Swaminathan. 2001. “Toward Journal of Accounting Research, 135–176. Easton, P., and S. Monahan. of Accounting-Based Measures of 2005. “An Evaluation The Accounting Review 80, 501–538. Expected Returns.” Lambert, R., C. Leuz, and R. Verrecchia. 2007. Information, Disclosure, and “Accounting the Cost of Journal of Accounting Research 45, 385–420. Capital.” Amihud, Y., and and the bid-ask spread. Journal of H. Mendelson. 1986. “Asset Pricing Financial Economics 17, 223–249. Topic 3: Information Content of Earnings Announcements and the Post-Earnings-Announcement Drift Ball, R., and P. Brown. 1968. Empirical Evaluation of Accounting “An Income Numbers.” Journal of Accounting Research, 159–178. Beaver, W. Information Content of Annual Earnings H. 1968. “The Announcements.” 67–92. Journal of Accounting Research, Landsman, W. R., and E. Maydew. 2002. the Information Content of Quarterly “Has Earnings Announcements Declined over the Journal of Accounting Past Three Decades?” Research, 797–808. Kothari, S. P. Markets Research in Journal of Accounting and 2001. “Capital Accounting.” Economics, 105–231. Bernard, V., and J. Stock Prices Do Not Fully Reflect the Thomas. 1990. “Evidence That Implications of Current Earnings for Journal of Accounting and Future Earnings.” Economics, 305–340. Konchitchki, Y., and D. E. International Journal of Accounting O’Leary. 2011. “.” Information Systems 12 (2), 99–115.
Dechow, P. M., and I. D. Dichev. 2002. “The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors.” The Accounting Review 77, 35–59. (Discuss only a few minutes) Diamond, D. W., and R. E. Verrecchia. 1991. “Disclosure, Liquidity, and the Cost of Capital.” The Journal of Finance 46, 1325–1359. Gebhardt, W. R., C.M.C. Lee, and B. Swaminathan. 2001. “Toward an Implied Journal of Accounting Research, 135–176. Easton, P., and S. Monahan. 2005. “An Evaluation of Accounting-Based Measures of Expected Returns.” The Accounting Review 80, 501–538. Lambert, R., C. Leuz, and R. Verrecchia. 2007. “Accounting Information, Disclosure, and the Cost of Capital.” Journal of Accounting Research 45, 385–420. Amihud, Y., and H. Mendelson. 1986. “Asset Pricing and the bid-ask spread. Journal of Financial Economics 17, 223–249. Topic 3: Information Content of Earnings Announcements and the Post-Earnings-Announcement Drift Ball, R., and P. Brown. 1968. “An Empirical Evaluation of Accounting Income Numbers.” Journal of Accounting Research, 159–178. Beaver, W. H. 1968. “The Information Content of Annual Earnings Announcements.” Journal of Accounting Research, 67–92. Landsman, W. R., and E. Maydew. 2002. “Has the Information Content of Quarterly Earnings Announcements Declined over the Past Three Decades?” Journal of Accounting Research, 797–808. Kothari, S. P. 2001. “Capital Markets Research in Accounting.” Journal of Accounting and Economics, 105–231. Bernard, V., and J. Thomas. 1990. “Evidence That Stock Prices Do Not Fully Reflect the Implications of Current Earnings for Future Earnings.” Journal of Accounting and Economics, 305–340. Konchitchki, Y., and D. E. O’Leary. 2011. “.” International Journal of Accounting Information Systems 12 (2), 99–115.
Syllabus_PHDBA229D_Fall2015_Updated%2002.16.2016.docx