Corporate Financial Reporting: A Methodological Review of Empirical Research Page 1
Journal of Accounting Research Vol. 20 Supplement 1982 Printed in USA Corporate …

Up to 25 years ago, fundamental analysis was the primary focus of research in investment
analysis. Correspondingly, financial accounting research embraced a measurement …

Research in experimental psychology suggests that, in violation of Bayes' rule, most people
tend to “overreact” to unexpected and dramatic news events. This study of market efficiency …

This paper investigates whether stock prices reflect information about future earnings
contained in the accrual and cash flow components of current earnings. The extent to which …

I review empirical research on the relation between capital markets and financial statements.
The principal sources of demand for capital markets research in accounting are fundamental …

This study hypothesizes that because shareholders have a liquidation option, losses are not
expected to perpetuate. They are thus less informative than profits about the firm's future …

This study develops a firm life cycle proxy using cash flow patterns. The patterns provide a
parsimonious indicator of life cycle stage that is free from distributional assumptions (ie …

This paper performs a financial statement analysis that combines a large set of financial
statement items into one summary measure which indicates the direction of one-year-ahead …

This study examines whether the length of the relationship between a company and an audit
firm (audit‐firm tenure) is associated with financial‐reporting quality. Using two proxies for …

This study investigates whether and how customer-base concentration affects supplier firm
fundamentals and stock market valuation. I compile a comprehensive sample of supply …