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Relative versus Incremental Information Content*
Contemporary Accounting Research, 1995 Abstract. This study distinguishes between incremental and relative information content. Incremental comparisons ask whether one accounting measure provides information content beyond that provided by another, and apply when one measure is viewed as given and an assessment is desired regarding the incremental contribution of another (e.g., a ...
Siegel, AF, Biddle, GC, Seow, GS
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ADDITIONAL EVIDENCE ON THE INCREMENTAL INFORMATION CONTENT OF THE 10-K
Journal of Business Finance and Accounting, 1983The goal of this investigation is to provide additional evidence concerning the incremental information content of the 10‐K from the aggregate market perspective. As in Foster and Vickrey (1978), the phrase, incremental information content of the 10‐K, refers to the information content of the data set in the 10‐K which is in excess of that which is ...
Taylor W. Foster +2 more
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The incremental information content of bond rating revisions: The Australian evidence
Journal of Banking and Finance, 1995Abstract The objective of this study is to provide evidence on the information content of bond revisions by controlling for the information content of concurrent annual accounting income numbers and testing the incremental information content of bond rating revision. The reasons for this approach is threefold. First, the information content of annual
Z.P. Matolcsy, T. Lianto
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International Journal of Corporate Governance, 2011
This study seeks to assess the construct validity of the Globe and Mail Corporate Governance Index. A number of recent studies that have examined corporate governance practices in Canada have relied on annual data from this index. We find an important degree of redundancy on the construction of the index.
F.J. Arcelus +3 more
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This study seeks to assess the construct validity of the Globe and Mail Corporate Governance Index. A number of recent studies that have examined corporate governance practices in Canada have relied on annual data from this index. We find an important degree of redundancy on the construction of the index.
F.J. Arcelus +3 more
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The Incremental Information Content of the Annual Report
Accounting and Business Research, 1986Taylor W. Foster +2 more
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Testing for incremental information content in the presence of collinearity
Journal of Accounting and Economics, 1984Abstract A number of recent research papers use two-stage procedures in lieu of a single multiple regression, in some cases purportedly as a solution to colinearity among independent variables. We demonstrate that, since collinearity is inherently a data problem rather than a statistical problem, no partitions of dependent or independent variables ...
Andrew A. Christie +3 more
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The incremental information content of audit opinion
Journal of Applied Accounting Research, 2016Purpose – The purpose of this paper is to examine the incremental information content of audit opinion while considering opinion determinants, such as auditor and auditee size, or a firm’s financial state. Design/methodology/approach – A market valuation model is ...
Panayiotis Tahinakis, Michalis Samarinas
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The Incremental Information Content of Capital Expenditures.
The Accounting Review, 1995Abstract Studies whether capital expenditures provide value relevant information which is incremental to that of current earnings. Value relevance of individual firm factors; Development of factors for risk and growth; Sensitivity of predisclosure information on capital expenditures to the firm's size.
Joseph Kerstein, Sungsoo Kim
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The Incremental Information Content of the 10-K.
The Accounting Review, 1978Abstract Abstract: The goal of this study is to investigate the incremental information content of the 10-K (i.e., the information content of the data which are contained in the 10-K, but which are not included in the annual report) from a market perspective.
Taylor W. Foster III, Don Vickrey
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