The market pricing of negative special items through time: an unintended consequence of regulation change? View Full Text


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Article Info

DATE

2019-03-15

AUTHORS

Thomas J. Lopez, Craig A. Sisneros, Trevor Sorensen

ABSTRACT

Prior research concludes that the implications of negative special items (NSIs) for future earnings are more fully reflected than earnings before NSIs. Our evidence suggests that US regulatory changes resulted in dramatic increases (decreases) in NSI reporting frequency (magnitude). We find that the advantage in pricing NSIs relative to other components of earnings disappears for the average firm post-regulation and for high frequency NSI reporters regardless of time period. Our evidence suggests that regulations governing the financial reporting of NSIs resulted in unintended consequences by impairing the ability of market participants to understand the future earnings implications of these items. More... »

PAGES

1-25

References to SciGraph publications

  • 2015-11. Operational restructurings: where’s the beef? in REVIEW OF QUANTITATIVE FINANCE AND ACCOUNTING
  • 2013-04. Tax conformity of earnings and the pricing of accruals in REVIEW OF QUANTITATIVE FINANCE AND ACCOUNTING
  • 2005-12. The Performance Consequences of Operational Restructurings in REVIEW OF QUANTITATIVE FINANCE AND ACCOUNTING
  • 2014-06. An examination of restructuring charges surrounding the implementation of SFAS 146 in REVIEW OF ACCOUNTING STUDIES
  • 2004-09. The Amount and Timing of Goodwill Write-Offs and Revaluations: Evidence from U.S. and U.K. Firms in REVIEW OF QUANTITATIVE FINANCE AND ACCOUNTING
  • 2000-08. The Effects of Downsizing on Operating Performance in REVIEW OF QUANTITATIVE FINANCE AND ACCOUNTING
  • 2003-06. Is the Selection of the Amortization Period for Goodwill a Strategic Choice? in REVIEW OF QUANTITATIVE FINANCE AND ACCOUNTING
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    http://scigraph.springernature.com/pub.10.1007/s11156-019-00806-7

    DOI

    http://dx.doi.org/10.1007/s11156-019-00806-7

    DIMENSIONS

    https://app.dimensions.ai/details/publication/pub.1112779360


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