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Abstract Given the many and varied uses to which journal rankings are put. interest in ranking journal ‘quality’ is likely to persist. Unfortunately, existing methods of constructing such rankings all have inherent limitations. This paper proposes a new (complementary) approach, based on...
Abstract This study investigates the return predictability of changes in corporate borrowing by conditioning it on equity styles. state of market, and earnings expectation to determine whether it is due to unidentified sources of risk or mispricing. We observe that increases in borrowing are...
Abstract ‘Closeness-to-cash,’ specified in terms of the extent that earnings approximate operating cashflows, is frequently advanced as a desirable property of earnings. We consider whether the security price response to unexpected earnings, as indicated by the earnings response coefficient...
Abstract Measurement is an important current issue for financial accounting standard-setters. Current values are increasingly replacing historical cost measures, but an important unresolved issue is the precise form that current value should take. In this paper two alternative measurement bases...
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