FRINK Linked Data Fragments server

Matches in SemOpenAlex for { <https://semopenalex.org/work/W2554293883> ?p ?o ?g. }

• W2554293883 endingPage "247" @default.
• W2554293883 startingPage "209" @default.
• W2554293883 abstract "ABSTRACT We examine the cost-effectiveness, from the shareholders' perspective, of the accounting standards issued by the FASB during 1973–2009. We evaluate (1) the stock market reactions of firms affected by the standards surrounding events that changed the standard's probability of issuance; and (2) whether the market reactions are related, in the cross-section, to agency problems, information asymmetry, proprietary costs, contracting costs, and changes in estimation risk. The average standard is a non-event from the investors' perspective because 104 of the 138 standards examined are associated with no change in shareholder value. Nineteen (15) standards are associated with a decrease (increase) in shareholder value. Surprisingly, 25 standards are associated with an increase in estimation risk. In the cross-section, firms with higher levels of information asymmetry, lower contracting costs, and a decrease in estimation risk experience most positive returns." @default.
• W2554293883 created "2016-11-30" @default.
• W2554293883 creator A5033088704 @default.
• W2554293883 creator A5039000228 @default.
• W2554293883 creator A5051862477 @default.
• W2554293883 creator A5052834611 @default.
• W2554293883 date "2017-06-01" @default.
• W2554293883 modified "2023-10-11" @default.
• W2554293883 title "Do the FASB's Standards Add Shareholder Value?" @default.
• W2554293883 cites W1481162202 @default.
• W2554293883 cites W1586274464 @default.
• W2554293883 cites W1974469640 @default.
• W2554293883 cites W1995593202 @default.
• W2554293883 cites W2001667707 @default.
• W2554293883 cites W2004260074 @default.
• W2554293883 cites W2010743243 @default.
• W2554293883 cites W2061927536 @default.
• W2554293883 cites W2066418979 @default.
• W2554293883 cites W2086411747 @default.
• W2554293883 cites W2122291533 @default.
• W2554293883 cites W2141391337 @default.
• W2554293883 cites W2143716560 @default.
• W2554293883 cites W2151534036 @default.
• W2554293883 cites W2162012454 @default.
• W2554293883 cites W2332747823 @default.
• W2554293883 cites W2334028217 @default.
• W2554293883 cites W2336317428 @default.
• W2554293883 cites W2491383855 @default.
• W2554293883 cites W3122048063 @default.
• W2554293883 cites W3122435383 @default.
• W2554293883 cites W3123478659 @default.
• W2554293883 cites W3124866554 @default.
• W2554293883 cites W3125373908 @default.
• W2554293883 cites W3125876326 @default.
• W2554293883 cites W3125936596 @default.
• W2554293883 cites W4211243947 @default.
• W2554293883 cites W1939662613 @default.
• W2554293883 doi "https://doi.org/10.2308/accr-51840" @default.
• W2554293883 hasPublicationYear "2017" @default.
• W2554293883 type Work @default.
• W2554293883 sameAs 2554293883 @default.
• W2554293883 citedByCount "53" @default.
• W2554293883 countsByYear W25542938832017 @default.
• W2554293883 countsByYear W25542938832018 @default.
• W2554293883 countsByYear W25542938832019 @default.
• W2554293883 countsByYear W25542938832020 @default.
• W2554293883 countsByYear W25542938832021 @default.
• W2554293883 countsByYear W25542938832022 @default.
• W2554293883 countsByYear W25542938832023 @default.
• W2554293883 crossrefType "journal-article" @default.
• W2554293883 hasAuthorship W2554293883A5033088704 @default.
• W2554293883 hasAuthorship W2554293883A5039000228 @default.
• W2554293883 hasAuthorship W2554293883A5051862477 @default.
• W2554293883 hasAuthorship W2554293883A5052834611 @default.
• W2554293883 hasConcept C10138342 @default.
• W2554293883 hasConcept C106159729 @default.
• W2554293883 hasConcept C120757647 @default.
• W2554293883 hasConcept C121955636 @default.
• W2554293883 hasConcept C12958728 @default.
• W2554293883 hasConcept C137577040 @default.
• W2554293883 hasConcept C144133560 @default.
• W2554293883 hasConcept C151730666 @default.
• W2554293883 hasConcept C162118730 @default.
• W2554293883 hasConcept C162324750 @default.
• W2554293883 hasConcept C202552767 @default.
• W2554293883 hasConcept C23032112 @default.
• W2554293883 hasConcept C2779093199 @default.
• W2554293883 hasConcept C2779343474 @default.
• W2554293883 hasConcept C2780299701 @default.
• W2554293883 hasConcept C2780762169 @default.
• W2554293883 hasConcept C36673458 @default.
• W2554293883 hasConcept C39389867 @default.
• W2554293883 hasConcept C556758197 @default.
• W2554293883 hasConcept C63149375 @default.
• W2554293883 hasConcept C86803240 @default.
• W2554293883 hasConceptScore W2554293883C10138342 @default.
• W2554293883 hasConceptScore W2554293883C106159729 @default.
• W2554293883 hasConceptScore W2554293883C120757647 @default.
• W2554293883 hasConceptScore W2554293883C121955636 @default.
• W2554293883 hasConceptScore W2554293883C12958728 @default.
• W2554293883 hasConceptScore W2554293883C137577040 @default.
• W2554293883 hasConceptScore W2554293883C144133560 @default.
• W2554293883 hasConceptScore W2554293883C151730666 @default.
• W2554293883 hasConceptScore W2554293883C162118730 @default.
• W2554293883 hasConceptScore W2554293883C162324750 @default.
• W2554293883 hasConceptScore W2554293883C202552767 @default.
• W2554293883 hasConceptScore W2554293883C23032112 @default.
• W2554293883 hasConceptScore W2554293883C2779093199 @default.
• W2554293883 hasConceptScore W2554293883C2779343474 @default.
• W2554293883 hasConceptScore W2554293883C2780299701 @default.
• W2554293883 hasConceptScore W2554293883C2780762169 @default.
• W2554293883 hasConceptScore W2554293883C36673458 @default.
• W2554293883 hasConceptScore W2554293883C39389867 @default.
• W2554293883 hasConceptScore W2554293883C556758197 @default.
• W2554293883 hasConceptScore W2554293883C63149375 @default.
• W2554293883 hasConceptScore W2554293883C86803240 @default.
• W2554293883 hasIssue "2" @default.
• W2554293883 hasLocation W25542938831 @default.

• next