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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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Exploiting information content in relative motion

2009 American Control Conference, 2009
We present a formal protocol for communication based on modulating the relative motion between mobile agents. This type of communication is typically dependent on context in that a particular motion or gesture will indicate something related to the current activity.
Dhananjay Raghunathan, John Baillieul
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Information content of whispers relative to firm size

Managerial Finance, 2009
PurposeThe purpose of this paper is to investigate the size effect of market reaction to unexpected earnings based on whispers or unofficial individual earnings forecasts.Design/methodology/approachUsing both univariate and multiple regression analysis, this paper attempts to demonstrate that there is a size effect in the market reaction to unexpected ...
Maretno Harjoto, Janis Zaima, Jian Zhang
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Influence of Relative Fat Content Information on Responses to Three Foods

Appetite, 1997
Thirty-six normal-weight participants each tasted and rated three cheeses, three yogurts and three "koerrtas" (a novel, tofu-based food) on several hedonic, intention and sensory dimensions. Each sample was labelled as either "Higher" (than normal fat content), "Normal", or "Lower" (than normal fat content) while the actual fat content remained ...
A, Westcombe, J, Wardle
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HIRAGANA AND KATAKANA SYLLABARIES: RELATIVE INFORMATION CONTENT

Cybernetics and Systems, 1980
Abstract The information contained by a curvilinear symbol is estimated by assuming: (1) The symbol is a set of line segments; (2) a line segment is either straight or curved, with derivatives above the first equal zero, i.e., dx/dy or dr/do, respectively; (3) a straight-line segment conveys four units of information-the coordinates of the two points ...
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Earnings expectations and the relative information content of dividend and earnings announcements

Journal of Economics and Finance, 2000
Recent studies of financial analysis' earnings forecast revisions following dividend announcements suggest that dividends convey information regarding a firm's future prospects. In this study, we extend the analysis by explicitly controlling for earnings information released during the forecast revision measurement period.
Roger J. Best, Ronald W. Best
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Informational environments and the relative information content of analyst recommendations and insider trades

Accounting, Organizations and Society, 2019
Abstract Analysts and insiders increase price informativeness by revealing new information to financial markets, and prior work has shown that these parties hold both firm-specific and aggregate information. This study examines how the level of informational efficiency with respect to a stock price's firm and industry-level information environment ...
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The relative and incremental information content of earnings vs cash recovery rates

Review of Accounting and Finance, 2008
PurposeThe 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, Hassan R. HassabElnaby, Tanya S. Nowlin   +2 more
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Relative information content of proven reserves: The BOEs-revenue versus BOEs-energy

Journal of Energy Finance & Development, 1998
Abstract There are two methods to combine oil and gas reserve quantities and values, an energy-based conversion method and a revenue-based conversion method. Prior academic research on the valuation of reserve quantities has used the energy-based conversion method, but he validity of the energy-based conversion has been questioned in the accounting ...
Kevin T. Berry, Tanweer Hasan, David O'Bryan   +2 more
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