SOME TIME SERIES PROPERTIES OF ACCOUNTING INCOME

被引:169
作者
BALL, R
WATTS, R
机构
[1] UNIV CHICAGO,GRAD SCH BUSINESS,CHICAGO,IL 60637
[2] UNIV ROCHESTER,GRAD SCH MANAGEMENT,ROCHESTER,NY 14627
关键词
D O I
10.2307/2978268
中图分类号
F8 [财政、金融];
学科分类号
0202 ;
摘要
引用
收藏
页码:663 / 681
页数:19
相关论文
共 39 条
[11]   INCOME SMOOTHING [J].
COPELAND, RM .
JOURNAL OF ACCOUNTING RESEARCH, 1968, 6 :101-116
[12]   CONSENSUS AND ACCURACY OF SOME PREDICTIONS OF GROWTH OF CORPORATE EARNINGS [J].
CRAGG, JG ;
MALKIEL, BG .
JOURNAL OF FINANCE, 1968, 23 (01) :67-84
[13]  
DIXON WJ, 1957, INTRO STATISTICAL AN
[14]   EFFECT OF ALTERNATIVE ACCOUNTING RULES FOR NONSUBSIDIARY INVESTMENTS [J].
DOPUCH, N ;
DRAKE, DF .
JOURNAL OF ACCOUNTING RESEARCH, 1966, 4 :192-219
[15]  
Fama E.F., 1969, INT ECON REV, V10, P1, DOI [10.2307/2525569, DOI 10.2307/2525569]
[16]   THE BEHAVIOR OF STOCK-MARKET PRICES [J].
FAMA, EF .
JOURNAL OF BUSINESS, 1965, 38 (01) :34-105
[17]   DIVIDEND POLICY - AN EMPIRICAL ANALYSIS [J].
FAMA, EF ;
BABIAK, H .
JOURNAL OF THE AMERICAN STATISTICAL ASSOCIATION, 1968, 63 (324) :1132-&
[18]   EFFICIENT CAPITAL MARKETS - REVIEW OF THEORY AND EMPIRICAL WORK [J].
FAMA, EF .
JOURNAL OF FINANCE, 1970, 25 (02) :383-423
[19]   SOME NEW STOCK-MARKET INDEXES [J].
FISHER, L .
JOURNAL OF BUSINESS, 1966, 39 (01) :191-&
[20]  
GAGNON JM, 1967, J ACCOUNTING RESEA S, V4, P187