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Incremental Information Content of the Change in the Percent of Production Added to Inventory*
Contemporary Accounting Research, 1997Abstract. Manufacturing firms can manipulate income by producing in excess of the quantity needed to meet current period demand, thereby allocating part of current period fixed manufacturing overhead costs from cost of goods sold to inventory. Because it is subject to manipulation, the component of earnings due to producing in excess of sales may be ...
JAMES JIAMBALVO +2 more
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Incremental Information Content of Financial and Non-Financial Performance Measures
SSRN Electronic Journal, 2011Previous 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 ...
Dr. Munther B. Al-Nimer, Sinan Abbadi
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Incremental information content of earnings‐and nonearnings‐based financial ratios*
Contemporary Accounting Research, 1988Abstract.Given the quantity of nonearnings data disclosed in firms' annual reports, and the many dimensions of performance measured, it is likely that such information is used in establishing equilibrium prices in the market for firms' shares. This study empirically tests the hypothesis that equity price‐relevant information conveyed by annual reports ...
WILLIAM S. HOPWOOD, THOMAS F. SCHAEFER
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Do XBRL Reports Have Incremental Information Content? – An Empirical Analysis
SSRN Electronic Journal, 2010This study investigates whether XBRL filings of 10Ks and 10Qs possess incremental information content beyond current EDGAR filings in HTML format. The sample comprises of 342 voluntary XBRL filings from the period of 2005 to June 30, 2008. We document a significant market reaction on the day when XBRL reports are filed.
Jap Efendi +2 more
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The relative and incremental information content of earnings vs cash recovery rates
Review of Accounting and Finance, 2008PurposeThe purpose of this paper is to examine the relative and incremental information content of a cash recovery‐based measure of performance, the estimated internal rate of return, vs an earnings‐based measure of performance, return on assets, in explaining firms' economic performance.Design/methodology/approachThe paper uses the cash recovery rate ...
Amal A. Said +2 more
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Asia-Pacific Journal of Accounting & Economics, 2002
Abstract We examine whether the incremental information content of cash flows from operations (earnings) increases when earnings (cash flows) are transitory in Thailand's emerging capital market. Prior research for developed capital markets (e.g. the United States and Japan) has found cash flows play a more important role in explaining security returns
Kanogporn Narktabtee +2 more
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Abstract We examine whether the incremental information content of cash flows from operations (earnings) increases when earnings (cash flows) are transitory in Thailand's emerging capital market. Prior research for developed capital markets (e.g. the United States and Japan) has found cash flows play a more important role in explaining security returns
Kanogporn Narktabtee +2 more
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The Accuracy and Incremental Information Content of Audit Reports in Predicting Bankruptcy
Journal of Business Finance & Accounting, 1999A series of corporate failures in which auditors failed to warn about impending bankruptcy led to widespread criticism of the UK auditing profession during the last recession. For a sample of 976 quoted companies (1987–94), this paper shows that there are two reasons why audit reports were not accurate or informative indicators of bankruptcy.
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The incremental information content of the final annual report in Australia : an event study
2023This thesis reports the results of an investigation into the response of investors to the release of the Final Annual Report (FAR) in Australia. If there is information content within the FAR then the market will respond through return and volume variances. Both of these measures are indicators of the information content and hence relevance of the FAR.
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Earnings Permanence and the Incremental Information Content of Cash Flows from Operations
Journal of Accounting Research, 1996This paper investigates whether the incremental information content of cash flows from operations increases when earnings are transitory. We suggest that when the valuation implications of earnings are limited by the presence of transitory items, cash flows from operations disclosures may play a larger role as an additional value signal.
C. S. Agnes Cheng +2 more
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Incremental information content of SFAS No. 33 earnings disclosures: Some new evidence
Journal of Accounting and Public Policy, 1994Abstract Previous studies which have examined how inflation-adjusted data affect security prices have addressed the issue of feedback value on a time-coincident basis. As indicated in the SFAC No. 2 (FASB 1980, para. 47), the information is relevant if it has predictive and⧸or feedback value and if it is provided on a timely basis. However, none of
Heibatollah Sami, Richard A. White
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