Abstracts - faqs.org

Abstracts

Business

Search abstracts:
Abstracts » Business

Stock returns and accounting earnings

Article Abstract:

A relation between current-period unexpected returns and unexpected earnings that incorporates revisions in forecasting is derived and tested with an emphasis on the mis-specification in returns/earnings regressions that omit information available. Simple regression is used to derive the relation and additional regressors added. It is concluded that inferences based on simple regressions used in prior literature are potentially misleading and should be re-examined. Adding forecast revisions and discount rate changes is a possible solution.

Author: Liu, Jing, Thomas, Jacob
Publisher: Blackwell Publishers Ltd.
Publication Name: Journal of Accounting Research
Subject: Business
ISSN: 0021-8456
Year: 2000
United States, Science & research, Analysis, Management, Stock price forecasting, Earnings per share

User Contributions:

Comment about this article or add new information about this topic:

CAPTCHA


Monetary unit acceptance sampling

Article Abstract:

A new statistical sampling strategy is proposed for audit testing situations. The need for such statistical tests is elaborated and it is demonstrated that the new strategy, a monetary (dollar) unit acceptance sampling (MUAS), is better than conditional randomizations. A Monte Carlo study is performed which demonstrates that major reductions in sample size can be obtained by using the sequential MUAS approach.

Author: Rohabach, Kermit John
Publisher: Blackwell Publishers Ltd.
Publication Name: Journal of Accounting Research
Subject: Business
ISSN: 0021-8456
Year: 1986
Monte Carlo method, Monte Carlo methods

User Contributions:

Comment about this article or add new information about this topic:

CAPTCHA


Stratified sampling using a stochastic model

Article Abstract:

A superpopulation model is used to evaluate stratified random samples. The model is explained, expected values are derived, and a decision rule is examined. The model needs only an approximate normality of the estimator and permits auditors to avoid some of the difficulties related to stratified sampling designs.

Author: Roberts, Donald M.
Publisher: Blackwell Publishers Ltd.
Publication Name: Journal of Accounting Research
Subject: Business
ISSN: 0021-8456
Year: 1986
Auditors, Stochastic processes

User Contributions:

Comment about this article or add new information about this topic:

CAPTCHA


Subjects list: Methods, Accounting, Models, Usage, Auditing
Similar abstracts:
  • Abstracts: The relationship between accounting earnings and bond returns. The usefulness of financial and nonfinancial performance information in resource allocation decisions
  • Abstracts: Pension schemes: exposure draft of an auditing guideline. Interim guidance on ad hoc reporting
  • Abstracts: Recognition for Management Accounting. Government Financial Reporting
  • Abstracts: Towards the European accountant. Regulating auditors: independence and incorporation
  • Abstracts: Foreign-currency accounting methods: reporting the exchange rate risk exposure of equity. Accounting policies for exchange gains and losses on long-term monetary items
This website is not affiliated with document authors or copyright owners. This page is provided for informational purposes only. Unintentional errors are possible.
Some parts © 2023 Advameg, Inc.