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A Reexamination of the Incremental Information Content of Capital Expenditures
Journal of Accounting, Auditing & Finance, 2003Under generally accepted accounting principles (GAAP), firms must postpone recognition of the earnings effects of capital expenditures until they realize the resulting revenues and expenses. However, if capital expenditures change the profile of future profits, we expect share prices to impound that revision in profitability prior to its recognition ...
Chul W. Park, Morton Pincus
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The incremental information content of cash-flow components
Journal of Accounting and Economics, 1990Abstract This study examines whether components of operating, financing, and investing cash flows are differentially associated with annual security returns, as predicted by theoretical models in finance and economics. The results of the study indicate that disaggregation of net income into cash from operations and accruals does not contribute ...
Joshua Livnat, Paul Zarowin
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The incremental information content of replacement cost earnings
Journal of Accounting and Economics, 1982Abstract The study explores the incremental explanatory power of replacement cost earnings variables (derived from ASR 190 data) with respect to explaining cross sectional differences in security returns. As such, the study is a natural extension of previous research, including analyses of the effect of security returns of ASR 190 data at the time of
William H. Beaver +2 more
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A Note on Interpreting "Incremental Information Content"
The Accounting Review, 1990Abstract Examines the term `incremental information content,' which considers the the current accrual and cash flow components of income. Value placed by investors on the components of income; Preferred level of aggression; Analysis of studies of incremental information content; Accounting interpretation of the term; Composition and ...
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The incremental information content of innovations in implied idiosyncratic volatility
Review of Financial Economics, 2016AbstractMotivated by mixed evidence related to the pricing of measures of risk, we investigate the information content of innovations in implied idiosyncratic volatility. Using both cross‐sectional and time‐series methodologies, we find that innovations in implied idiosyncratic volatility explain future returns for a sample of 2864 optionable firms ...
Cliff R. Moll, Stephen P. Huffman
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The Incremental Information Content of Accrual Versus Cash Flows.
The Accounting Review, 1987Abstract ABSTRACT: Current financial reporting practices have traditionally emphasized measures of accrual earnings. On the other hand, the link between future cash flows and firm value is well accepted by financial economists, and recently there has been increased interest in measures of cash flow. This paper provides evidence on the
Robert M. Bowen +2 more
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Is there incremental information content in the going concern explanatory paragraph?
Advances in Accounting, 2001Abstract Reporting going concern uncertainty is a matter of debate among auditors, users, and standards-setters. This study investigates whether the required going concern explanatory paragraph under SAS No. 59 conveys information beyond that provided in the required footnote disclosure. The information content is measured through responses to a line
Raft Z. Elias, James G. Johnston
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Incremental information content of required disclosures contained in...
The Accounting Review, 1997Abstract This paper analyzes seven mandated disclosures contained in Management Discussion and Analysis (MD&A) to assess their information content. Generally, the results show that certain MD&A disclosures, particularly the discussions of future operations and planned capital expenditures, are associated with future ...
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Incremental Information Content of Statement 33 Disclosures (Book).
The Accounting Review, 1985Abstract Reviews the book "Incremental Information Content of Statement 33 Disclosures," by William H. Beaver and Wayne R. Landsman.
Harvey S. Hendrickson, Lanny G. Chasteen
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Incremental Information Content of Financial and Non-Financial Performance Measures
Dirasat : Administrative Sciences, 2013Previous research has yielded mixed results concerning the connections between financial and non-financial measures of performance; furthermore, the relative value of these measures has yet to be effectively investigated. This paper contributes to the discussion of non-financial metrics by investigating the predictive value of multiple non-financial ...
Nimer Slehat +2 more
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