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- W2237729059 abstract "This research is aimed at answering accounting questions by measuring the association between alternative accounting numbers and the value of a company's stock. The model includes a financial reporting period and a subsequent stock holding period, with an assumed investment date connecting the two (all historical). The value of a stock at the investment date is the present value of its dividends during the holding period plus the present value (as of the investment date) of its market value at the end of the holding period. For example, the choice of inventory cost flow assumptions (LIFO or FIFO) is tested with matched samples of companies (one sample using LIFO, one using FIFO). The correlation of reported earnings and stock values in the LIFO sample is compared to earnings/value correlation in the FIFO sample Other accounting issues are addressed in a similar manner, as indicated in the table of contents.As an alternative to measurement of association using least-squares calculations, association was measured using median deviation percentages. For example, if earnings is the accounting number being tested, the median of the deviation of each stock's V/E ratio from the sample mean V/E ratio is taken as the measure of association." @default.
- W2237729059 created "2016-06-24" @default.
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- W2237729059 date "1996-01-01" @default.
- W2237729059 modified "2023-09-27" @default.
- W2237729059 title "Testing Accounting Hypotheses: The Association of Accounting Numbers with Stock Values, 1959-1965" @default.
- W2237729059 doi "https://doi.org/10.2139/ssrn.1759597" @default.
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