FRINK Linked Data Fragments server

Matches in SemOpenAlex for { <https://semopenalex.org/work/W2163003545> ?p ?o ?g. }

• W2163003545 endingPage "351" @default.
• W2163003545 startingPage "327" @default.
• W2163003545 abstract "Empirical accounting research provides surprisingly little evidence on whether accounting earnings numbers capture cross-sectional differences in risk that are associated with cross-sectional differences in share prices. We address two questions regarding the risk-relevance of accounting numbers: (1) Are accounting-related risk measures (i.e., the systematic risk and total volatility in a firm's time-series of residual return on equity) associated with the market's assessment and pricing of equity risk? (2) If so, then are these accounting-related risk measures incrementally associated with the market's assessment and pricing of equity risk beyond other observable factors, such as those in the Fama and French (1992) three-factor model? We develop an accounting-fundamentals-based measure of the market's pricing of risk—the difference between actual share price and a residual income valuation model estimate of share value using risk-free rates of return. Our results show that both systematic risk and total volatility in residual return on equity partially explain this pricing differential, and that the explanatory power of total volatility is incremental to the Fama and French (1992) factors—market beta, firm size, and the market-to-book ratio." @default.
• W2163003545 created "2016-06-24" @default.
• W2163003545 creator A5051005998 @default.
• W2163003545 creator A5056504030 @default.
• W2163003545 date "2003-01-01" @default.
• W2163003545 modified "2023-10-16" @default.
• W2163003545 title "Residual Income Risk, Intrinsic Values, and Share Prices" @default.
• W2163003545 cites W1557358907 @default.
• W2163003545 cites W1979825610 @default.
• W2163003545 cites W2033549411 @default.
• W2163003545 cites W2034446748 @default.
• W2163003545 cites W2052711321 @default.
• W2163003545 cites W2056876635 @default.
• W2163003545 cites W2058676952 @default.
• W2163003545 cites W2090758019 @default.
• W2163003545 cites W2090815169 @default.
• W2163003545 cites W2111891493 @default.
• W2163003545 cites W2124125155 @default.
• W2163003545 cites W2130392613 @default.
• W2163003545 cites W2147945105 @default.
• W2163003545 cites W2149367714 @default.
• W2163003545 cites W2152418484 @default.
• W2163003545 cites W2167852721 @default.
• W2163003545 cites W2329505243 @default.
• W2163003545 cites W3122286297 @default.
• W2163003545 cites W3126017435 @default.
• W2163003545 cites W4232111244 @default.
• W2163003545 doi "https://doi.org/10.2308/accr.2003.78.1.327" @default.
• W2163003545 hasPublicationYear "2003" @default.
• W2163003545 type Work @default.
• W2163003545 sameAs 2163003545 @default.
• W2163003545 citedByCount "88" @default.
• W2163003545 countsByYear W21630035452012 @default.
• W2163003545 countsByYear W21630035452013 @default.
• W2163003545 countsByYear W21630035452014 @default.
• W2163003545 countsByYear W21630035452015 @default.
• W2163003545 countsByYear W21630035452016 @default.
• W2163003545 countsByYear W21630035452017 @default.
• W2163003545 countsByYear W21630035452018 @default.
• W2163003545 countsByYear W21630035452019 @default.
• W2163003545 countsByYear W21630035452020 @default.
• W2163003545 countsByYear W21630035452021 @default.
• W2163003545 countsByYear W21630035452022 @default.
• W2163003545 countsByYear W21630035452023 @default.
• W2163003545 crossrefType "journal-article" @default.
• W2163003545 hasAuthorship W2163003545A5051005998 @default.
• W2163003545 hasAuthorship W2163003545A5056504030 @default.
• W2163003545 hasConcept C106159729 @default.
• W2163003545 hasConcept C114886758 @default.
• W2163003545 hasConcept C121955636 @default.
• W2163003545 hasConcept C149782125 @default.
• W2163003545 hasConcept C149866677 @default.
• W2163003545 hasConcept C162324750 @default.
• W2163003545 hasConcept C169824061 @default.
• W2163003545 hasConcept C17744445 @default.
• W2163003545 hasConcept C186027771 @default.
• W2163003545 hasConcept C190775180 @default.
• W2163003545 hasConcept C199539241 @default.
• W2163003545 hasConcept C199728807 @default.
• W2163003545 hasConcept C24189920 @default.
• W2163003545 hasConcept C2777284652 @default.
• W2163003545 hasConcept C2781426361 @default.
• W2163003545 hasConcept C44731940 @default.
• W2163003545 hasConcept C73858035 @default.
• W2163003545 hasConcept C80212096 @default.
• W2163003545 hasConcept C91602232 @default.
• W2163003545 hasConceptScore W2163003545C106159729 @default.
• W2163003545 hasConceptScore W2163003545C114886758 @default.
• W2163003545 hasConceptScore W2163003545C121955636 @default.
• W2163003545 hasConceptScore W2163003545C149782125 @default.
• W2163003545 hasConceptScore W2163003545C149866677 @default.
• W2163003545 hasConceptScore W2163003545C162324750 @default.
• W2163003545 hasConceptScore W2163003545C169824061 @default.
• W2163003545 hasConceptScore W2163003545C17744445 @default.
• W2163003545 hasConceptScore W2163003545C186027771 @default.
• W2163003545 hasConceptScore W2163003545C190775180 @default.
• W2163003545 hasConceptScore W2163003545C199539241 @default.
• W2163003545 hasConceptScore W2163003545C199728807 @default.
• W2163003545 hasConceptScore W2163003545C24189920 @default.
• W2163003545 hasConceptScore W2163003545C2777284652 @default.
• W2163003545 hasConceptScore W2163003545C2781426361 @default.
• W2163003545 hasConceptScore W2163003545C44731940 @default.
• W2163003545 hasConceptScore W2163003545C73858035 @default.
• W2163003545 hasConceptScore W2163003545C80212096 @default.
• W2163003545 hasConceptScore W2163003545C91602232 @default.
• W2163003545 hasIssue "1" @default.
• W2163003545 hasLocation W21630035451 @default.
• W2163003545 hasOpenAccess W2163003545 @default.
• W2163003545 hasPrimaryLocation W21630035451 @default.
• W2163003545 hasRelatedWork W1232460046 @default.
• W2163003545 hasRelatedWork W1537425575 @default.
• W2163003545 hasRelatedWork W1933212611 @default.
• W2163003545 hasRelatedWork W1966327291 @default.
• W2163003545 hasRelatedWork W2124106274 @default.
• W2163003545 hasRelatedWork W2163003545 @default.
• W2163003545 hasRelatedWork W3121958920 @default.
• W2163003545 hasRelatedWork W3124609520 @default.
• W2163003545 hasRelatedWork W3125040518 @default.

• next