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The ERC is an estimate of the change in a company's stock price due to the information provided in a company's earnings announcement. The ERC is expressed mathematically as follows: = + + UR = the unexpected return a = benchmark rate b = earning response coefficient
Journal of Accountancy: 1945-0729 [nb 1] American Institute of Certified Public Accountants [36] Kim Nilsen [37] Journal of Accounting, Auditing & Finance: 0148-558X: 0.321 SAGE Publications [38] Bharat Sarath, Rutgers University [38] Journal of Accounting and Economics: 0165-4101: 6.875 Elsevier [39] R.L. Watts, Massachusetts Institute of ...
The Journal of Accounting and Economics is a peer-reviewed academic journal focusing on the fields of accounting and economics.The editors-in-chief are J. Core (Massachusetts Institute of Technology), E. deHaan (Stanford University), and W. R. Guay (University of Pennsylvania).
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The accounting rate of return, also known as average rate of return, or ARR, is a financial ratio used in capital budgeting. [1] The ratio does not take into account the concept of time value of money. ARR calculates the return, generated from net income of the proposed capital investment. The ARR is a percentage return.
Weighted growth rates (WG) are obtained by weighting growth rates with the weights. The accounting result is obtained by subtracting the weighted growth rates of the inputs from the growth rate of the output. In this case the accounting result is 0.015 which implies a productivity growth by 1.5%.
The Journal of Accounting Research (JAR) is a leading peer-reviewed academic journal associated with the University of Chicago.It was established in 1963 and is published by Wiley-Blackwell on behalf of the Chookaszian Accounting Research Center (Formerly the Institute of Professional Accounting) at the University of Chicago Booth School of Business.
Journal of Accounting, Auditing & Finance; Journal of Business Finance & Accounting; Journal of International Financial Management and Accounting; M.