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abnormal rate abnormal returns accounting changes accounting earnings accounting numbers accounting procedures accounting researchers accounting standards agency costs analysis annual earnings assets associated assume assumption audit auditor average Ball and Brown Beaver bonus plans capital CAPM ceteris paribus changes in accounting Chapter clients coefficient compensation plans corporate covenants debt contracts debt/equity ratio default depreciation earnings announcement earnings changes earnings effect efficient markets hypothesis empirical equation estimated evidence example explain FASB GAAP GPLA Hence incentives industry investigate investors Kaplan and Roll LIFO manager's mandated changes market failure market value mechanistic hypothesis method null hypothesis operating cash flows owner-manager Pastena percent period political costs political process portfolio predict present value procedure choice quarterly earnings random walk rate of return reduce regulation relation reported earnings risk sample selection bias shareholders significant stock price changes stock price effects studies switch switchback unexpected earnings variables variance Watts and Zimmerman wealth transfers zero