全部文献期刊学位论文会议报纸专利标准年鉴图书|学者科研项目
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作者:Rebecca N. Hann , Heedong Kim , Yue Zheng
来源:[J].Review of Accounting Studies, 2019, Vol.24 (3), pp.927-971Springer
摘要:Abstract(#br)We examine whether there is intra-industry information transfer with respect to the second moment of returns around earnings announcements. Using implied volatility from option prices to proxy for uncertainty about firm fundamentals, we find a significantly posi...
作者:Lindsey A. Gallo , Rebecca N. Hann , Congcong Li
来源:[J].Journal of Accounting and Economics, 2016, Vol.62 (1), pp.103-120Elsevier
摘要:Abstract(#br)This paper examines whether the negative association between aggregate earnings and returns is explained by the monetary policy news in aggregate earnings. Using Federal funds futures data to construct a measure of policy news, we find that aggregate earnings co...
作者:Rebecca N. Hann
来源:[J].Review of Accounting Studies, 2014, Vol.19 (3), pp.1225-1233Springer
摘要:Abstract(#br)Aobdia et al. (Rev Account Stud, 2014 ) view the economy as a network of customers and suppliers. Using the 1997 input–output trade flow data from the Bureau of Economic Analysis to model the inter-industry network, they examine whether an industry’s position in...
作者:Rebecca N. Hann , Frank Heflin , K.R. Subramanayam
来源:[J].Journal of Accounting and Economics, 2007, Vol.44 (3), pp.328-358Elsevier
摘要:Abstract(#br)We compare the value and credit relevance of financial statements under fair-value and smoothing (SFAS-87) models of pension accounting. While fair-value improves the credit relevance of the balance sheet, it does not improve its value relevance. Further, fair-value ...
作者:Daniel A. Cohen , Rebecca N. Hann , Maria Ogneva
来源:[J].Review of Accounting Studies, 2007, Vol.12 (2-3), pp.271-303Springer
摘要:Abstract(#br)Bradshaw and Sloan (2002, Journal of Accounting Research, 40 , 41–66.) document a significant increase in the difference between the earnings response coefficients (ERCs) for GAAP and Street (I/B/E/S) earnings over the 1990s, suggesting that the market has becom...
作者:REBECCA N. HANN , MARIA OGNEVA , OGUZHAN OZBAS
来源:[J].The Journal of Finance, 2013, Vol.68 (5), pp.1961-1999Wiley
摘要:ABSTRACT(#br)We examine whether organizational form matters for a firm's cost of capital. Contrary to the conventional view, we argue that coinsurance among a firm's business units can reduce systematic risk through the avoidance of countercyclical deadweight costs. We find ...

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