DIFFERENTIAL REACTIONS TO LEGISLATIVE SIGNALING DURING THE ENACTMENT OF ERTA AND TEFRA - AN EMPIRICAL-INVESTIGATION OF MARKET RETURNS AND VOLUME

被引：5

作者：

COURTENAY, SM ^{[1
]}

CRUM, RP ^{[1
]}

KELLER, SB ^{[1
]}

机构：

[1] PENN STATE UNIV,COLL BUSINESS ADM,DEPT ACCOUNTING & MANAGEMENT INFORMAT SYST,UNIVERSITY PK,PA 16802

来源：

关键词：

D O I：

10.1016/0278-4254(89)90016-1

中图分类号：

F8 [财政、金融];

学科分类号：

0202 ;

摘要：

引用

页码：283 / 321

页数：39

共 79 条

[1] STRATEGIC BEHAVIOR AND REGULATION RESEARCH IN ACCOUNTING [J].

AMERSHI, AH ;

DEMSKI, JS ;

WOLFSON, MA .

[2]

ASHTON AH, 1985, ACCOUNT REV, V60, P173

[3]

Auerbach Alan J, 1982, BOSTON COLL LAW REV, V23, P1327

[4]

AYRES FL, 1987, J ACCOUNTING PUBLIC, V62, P115

[5]

BAILEY MJ, 1971, NATIONAL INCOME PRIC

BAMBER, LS .

[7]

BASU S, 1981, ACCOUNT REV, V56, P942

[8]

BATHKE AW, 1985, J AM TAXATION ASS, V6, P37

[9] INFORMATION CONTENT OF ANNUAL EARNINGS ANNOUNCEMENTS [J].

BEAVER, WH .

[10] ECONOMETRIC PROPERTIES OF ALTERNATIVE SECURITY RETURN METHODS [J].

BEAVER, WH .