Mary E. Barth

Stanford University - Graduate School of Business

Joan E Horngren Professor of Accounting

655 Knight Way

Stanford, CA 94305-5015

United States

SCHOLARLY PAPERS

50

DOWNLOADS
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Top 85

in Total Papers Downloads

76,304

CITATIONS
Rank 382

SSRN RANKINGS

Top 382

in Total Papers Citations

1,144

Scholarly Papers (50)

1.

International Accounting Standards and Accounting Quality

Stanford University Graduate School of Business Research Paper No. 1976
Number of pages: 55 Posted: 11 Apr 2005
Mary E. Barth, Wayne R. Landsman and Mark H. Lang
Stanford University - Graduate School of Business, University of North Carolina Kenan-Flagler Business School and University of North Carolina at Chapel Hill
Downloads 10,091 (245)
Citation 185

Abstract:

IAS, IASB, International Accounting Standards, International Accounting Standards Board, International Financial Reporting Standards

2.
Downloads 9,134 ( 339)
Citation 67

Market Reaction to the Adoption of IFRS in Europe

Accounting Review, Forthcoming
Number of pages: 52 Posted: 19 May 2006 Last Revised: 04 Apr 2012
University of Pennsylvania - Accounting Department, Stanford University - Graduate School of Business, University of Colorado - Leeds School of Business and Boston University - Questrom School of Business
Downloads 7,462 (497)
Citation 67

Abstract:

IFRS, IAS 39, Convergence, Europe

Market Reaction to the Adoption of IFRS in Europe

Accounting Review, Forthcoming, Harvard Business School Finance Working Paper No. 09-032, Rock Center for Corporate Governance at Stanford University Working Paper No. 5
Number of pages: 52 Posted: 10 Sep 2008 Last Revised: 04 Apr 2012
University of Pennsylvania - Accounting Department, Stanford University - Graduate School of Business, University of Colorado - Leeds School of Business and Boston University - Questrom School of Business
Downloads 1,672 (6,865)
Citation 67

Abstract:

IFRS, IAS 39, Convergence, Europe

The Relevance of the Value Relevance Literature For Financial Accounting Standard Setting: Another View

JAE Rochester Conference April 2000
Number of pages: 41 Posted: 10 Nov 2000
Stanford University - Graduate School of Business, Stanford University and University of North Carolina Kenan-Flagler Business School
Downloads 5,707 (800)
Citation 159

Abstract:

The Relevance of the Value Relevance Literature for Financial Accounting Standard Setting: Another View

Journal of Accounting & Economics, Vol. 31, Nos. 1-3, September 2001
Posted: 25 Oct 2001
Stanford University - Graduate School of Business, Stanford University and University of North Carolina Kenan-Flagler Business School

Abstract:

Value relevance

4.

Cost of Capital and Earnings Transparency

Journal of Accounting & Economics (JAE), Forthcoming, Stanford University Graduate School of Business Research Paper No. 2015, Rock Center for Corporate Governance at Stanford University Working Paper No. 48
Number of pages: 58 Posted: 25 Feb 2009 Last Revised: 14 May 2013
Stanford University - Graduate School of Business, University of California, Berkeley - Haas School of Business and University of North Carolina Kenan-Flagler Business School
Downloads 4,804 (1,083)
Citation 28

Abstract:

accounting procedures, asset pricing, cost of capital, financial statements, risk

5.
Downloads 4,487 ( 1,243)
Citation 83

Accruals, Cash Flow and Equity Values

Number of pages: 44 Posted: 08 Mar 1999
Stanford University - Graduate School of Business, Stanford University, University of North Carolina Kenan-Flagler Business School and University of North Carolina Kenan-Flagler Business School
Downloads 4,487 (1,223)
Citation 83

Abstract:

Accruals, Cash Flow and Equity Values

Review of Accounting Studies
Posted: 13 Sep 1999
Stanford University - Graduate School of Business, Stanford University, University of North Carolina Kenan-Flagler Business School and University of North Carolina Kenan-Flagler Business School

Abstract:

6.

How did Financial Reporting Contribute to the Financial Crisis?

European Accounting Review 19, no. 3: 399-423. , Rock Center for Corporate Governance at Stanford University Working Paper No. 79
Number of pages: 38 Posted: 10 May 2010 Last Revised: 19 Sep 2012
Mary E. Barth and Wayne R. Landsman
Stanford University - Graduate School of Business and University of North Carolina Kenan-Flagler Business School
Downloads 3,733 (1,427)
Citation 18

Abstract:

Financial Statements, Asset-Backed Financing, Accounting Bank Assets, Standards Global Financial Crisis, 2008-2009

7.
Downloads 3,551 ( 1,863)
Citation 124

Accruals and the Prediction of Future Cash Flows

Number of pages: 53 Posted: 07 Dec 1999
Mary E. Barth, Donald P. Cram and Karen K. Nelson
Stanford University - Graduate School of Business, State University of New York, Oswego and Texas Christian University - Department of Accounting
Downloads 3,551 (1,827)
Citation 124

Abstract:

Accruals and the Prediction of Future Cash Flows

As published in The Accounting Review, January 2001
Posted: 13 Dec 2000
Mary E. Barth, Donald P. Cram and Karen K. Nelson
Stanford University - Graduate School of Business, State University of New York, Oswego and Texas Christian University - Department of Accounting

Abstract:

8.

Are IFRS-based and US GAAP-based Accounting Amounts Comparable?

Journal of Accounting & Economics, Vol. 54, Issue 1, pp. 68-93, August 2012, Rock Center for Corporate Governance at Stanford University Working Paper No. 78
Number of pages: 75 Posted: 07 Apr 2010 Last Revised: 19 Sep 2012
Stanford University - Graduate School of Business, University of North Carolina Kenan-Flagler Business School, University of North Carolina at Chapel Hill and University of Michigan, Stephen M. Ross School of Business
Downloads 3,306 (1,800)
Citation 21

Abstract:

IAS, IASB, International Accounting Standards, International Accounting Standards Board, International Financial Reporting Standards, US GAAP, Comparability, Comparable Financial Reporting Standards

Analyst Earnings Forecast Revisions and the Pricing of Accruals

Tuck School of Business Working Paper No. 03-02; Stanford University, GSB Research Paper No. 1693R
Number of pages: 59 Posted: 06 Feb 2003
Mary E. Barth and Amy P. Hutton
Stanford University - Graduate School of Business and Boston College - Carroll School of Management
Downloads 3,028 (2,427)
Citation 42

Abstract:

analysts, accruals, financial intermediation, mispricing anomalies

Analyst Earnings Forecast Revisions and the Pricing of Accruals

Review of Accounting Studies, Vol. 9, pp. 59-96, 2004
Posted: 01 Apr 2004
Mary E. Barth and Amy P. Hutton
Stanford University - Graduate School of Business and Boston College - Carroll School of Management

Abstract:

accruals, analysts, pricing anomaly

10.
Downloads 2,864 ( 2,752)

Analyst Coverage and Intangible Assets

Number of pages: 56 Posted: 26 Mar 2001
Mary E. Barth, Ron Kasznik and Maureen F. McNichols
Stanford University - Graduate School of Business, Stanford Graduate School of Business and Stanford University
Downloads 2,864 (2,689)
Citation 117

Abstract:

Analyst coverage, intangible assets

Analyst Coverage and Intangible Assets

Posted: 01 Mar 1998
Mary E. Barth, Ron Kasznik and Maureen F. McNichols
Stanford University - Graduate School of Business, Stanford Graduate School of Business and Stanford University

Abstract:

Scale Effects in Capital Markets-Based Accounting Research

Journal of Business Finance and Accounting, Forthcoming
Number of pages: 65 Posted: 31 Jan 2000 Last Revised: 13 Jan 2009
Mary E. Barth and Greg Clinch
Stanford University - Graduate School of Business and University of Melbourne - Department of Accounting
Downloads 2,592 (3,206)
Citation 48

Abstract:

Scale Effects, Capital Markets, Book Value, Earnings

Scale Effects in Capital Markets-Based Accounting Research

Journal of Business Finance & Accounting, Vol. 36, Nos. 3-4, pp. 253-288, April/May 2009
Number of pages: 36 Posted: 12 May 2009
Mary E. Barth and Greg Clinch
Stanford University - Graduate School of Business and University of Melbourne - Department of Accounting
Downloads 3 (528,825)
Citation 48

Abstract:

12.

Accruals, Accounting-Based Valuation Models, and the Prediction of Equity Values

Number of pages: 60 Posted: 29 May 2004
Stanford University - Graduate School of Business, Stanford University, University of North Carolina Kenan-Flagler Business School and University of North Carolina Kenan-Flagler Business School
Downloads 2,125 (4,357)
Citation 31

Abstract:

Accruals, Valuation, Out-of-sample prediction

13.

SFAS 123 Stock-Based Compensation Expense and Equity Market Values

Research Paper Series Paper No. 1694(R)
Number of pages: 44 Posted: 14 Mar 2004
David Aboody, Mary E. Barth and Ron Kasznik
University of California, Los Angeles (UCLA) - Accounting Area, Stanford University - Graduate School of Business and Stanford Graduate School of Business
Downloads 1,964 (5,175)
Citation 60

Abstract:

Stock-based compensation expense; Share prices; Intangible assets; Stock options

Financial Accounting Research, Practice, and Financial Accountability

Abacus, Forthcoming, Stanford University Graduate School of Business Research Paper No. 15-34
Number of pages: 22 Posted: 26 May 2015
Mary E. Barth
Stanford University - Graduate School of Business
Downloads 1,471 (8,498)

Abstract:

financial accounting, accounting research, accounting practice

Financial Accounting Research, Practice, and Financial Accountability

Abacus, Vol. 51, Issue 4, pp. 499-510, 2015
Number of pages: 12 Posted: 18 Jan 2016
Mary E. Barth
Stanford University - Graduate School of Business
Downloads 1 (544,885)

Abstract:

Accounting practice, Capital markets, Financial accounting and reporting, Prosperous society

15.

Constraints on Accrual Components of Earnings in Equity Valuation

Number of pages: 50 Posted: 09 Aug 2002
Stanford University - Graduate School of Business, Stanford University, University of North Carolina Kenan-Flagler Business School and University of North Carolina Kenan-Flagler Business School
Downloads 1,451 (8,663)
Citation 2

Abstract:

16.

Measurement in Financial Reporting: The Need for Concepts

Accounting Horizons, 2014, Forthcoming, Rock Center for Corporate Governance at Stanford University Working Paper No. 140
Number of pages: 40 Posted: 21 Mar 2013 Last Revised: 07 Dec 2013
Mary E. Barth
Stanford University - Graduate School of Business
Downloads 1,429 (9,086)
Citation 1

Abstract:

Financial reporting concepts, measurement, standard setting

17.

Market Effects of Recognition and Disclosure

Journal of Accounting Research, Vol. 41, 2003
Number of pages: 44 Posted: 26 Oct 2000 Last Revised: 25 Dec 2010
Mary E. Barth, Greg Clinch and Toshi Shibano
Stanford University - Graduate School of Business, University of Melbourne - Department of Accounting and Thunderbird, School of Global Management - Accounting
Downloads 1,045 (14,547)
Citation 30

Abstract:

Market performance, market effects, accounting, recognition, disclosure

18.

Effects on Comparability and Capital Market Benefits of Voluntary Adoption of IFRS by US Firms: Insights from Voluntary Adoption of IFRS by Non-US Firms

Rock Center for Corporate Governance at Stanford University Working Paper No. 133
Number of pages: 49 Posted: 04 Jan 2013 Last Revised: 13 Mar 2013
Stanford University - Graduate School of Business, University of North Carolina Kenan-Flagler Business School, University of North Carolina at Chapel Hill and University of Michigan, Stephen M. Ross School of Business
Downloads 1,001 (12,147)

Abstract:

Comparability, IFRS, Liquidity, Synchronicity, Trading Volume, Voluntary IFRS Adoption

19.

In Defense of Fair Value: Weighing the Evidence on Earnings Management and Asset Securitizations

Journal of Accounting & Economics (JAE), Forthcoming
Number of pages: 24 Posted: 25 Sep 2009
Mary E. Barth and Daniel J. Taylor
Stanford University - Graduate School of Business and University of Pennsylvania - The Wharton School
Downloads 813 (19,668)
Citation 4

Abstract:

asset securitizations, securitization income, earnings management, fair value

20.

Asset Securitizations and Credit Risk

Accounting Review, Forthcoming
Number of pages: 49 Posted: 21 Jun 2011 Last Revised: 17 Aug 2013
Mary E. Barth, Gaizka Ormazabal and Daniel J. Taylor
Stanford University - Graduate School of Business, University of Navarra, IESE Business School and University of Pennsylvania - The Wharton School
Downloads 771 (20,811)
Citation 7

Abstract:

asset securitizations, credit ratings, credit risk

21.

Including Estimates of the Future in Today's Financial Statements

BIS Working Paper No. 208
Number of pages: 27 Posted: 20 Sep 2007
Mary E. Barth
Stanford University - Graduate School of Business
Downloads 724 (25,135)
Citation 38

Abstract:

Fair value, financial reporting, financial statements

22.

The Contribution of Bank Regulation and Fair Value Accounting to Procyclical Leverage

Rock Center for Corporate Governance at Stanford University Working Paper No. 147
Number of pages: 53 Posted: 29 Jul 2013 Last Revised: 03 Nov 2016
Amir Amel-Zadeh, Mary E. Barth and Wayne R. Landsman
University of Oxford - Said Business School, Stanford University - Graduate School of Business and University of North Carolina Kenan-Flagler Business School
Downloads 632 (22,169)

Abstract:

Fair value accounting, procyclicality, leverage, risk-based capital regulation, financial institutions, commercial banks

23.

What Do Accruals Tell Us About Future Cash Flows?

Review of Accounting Studies, Vol. 21, Pages 768-807, 2016
Number of pages: 64 Posted: 14 Mar 2016 Last Revised: 15 Aug 2016
Mary E. Barth, Greg Clinch and Doron Israeli
Stanford University - Graduate School of Business, University of Melbourne - Department of Accounting and Interdisciplinary Center (IDC) Herzliya - Arison School of Business
Downloads 573 (15,704)

Abstract:

Accruals, Cash flows, Earnings, Forecasting, Valuation

24.

Asymmetric Timeliness and the Resolution of Investor Disagreement and Uncertainty at Earnings Announcements

Rock Center for Corporate Governance at Stanford University Working Paper No. 162, UNC Kenan-Flagler Research Paper
Number of pages: 53 Posted: 28 Jul 2014 Last Revised: 19 Apr 2016
Stanford University - Graduate School of Business, University of North Carolina Kenan-Flagler Business School, University of North Carolina - Kenan-Flagler Business School and University of North Carolina - Kenan-Flagler Business School
Downloads 569 (26,868)

Abstract:

conditional conservatism, earnings announcements, information content

25.

Non-Diversifiable Volatility Risk and Risk Premiums at Earnings Announcements

Accounting Review, Forthcoming
Number of pages: 51 Posted: 07 Jul 2010 Last Revised: 20 Oct 2014
Mary E. Barth and Eric C. So
Stanford University - Graduate School of Business and Massachusetts Institute of Technology (MIT) - Sloan School of Management
Downloads 562 (30,970)
Citation 2

Abstract:

Earnings announcements, volatility risk, non-diversifiable risk, option pricing

Relevance of Differences Between Net Income Based on IFRS and Domestic Standards for European Firms

Number of pages: 52 Posted: 17 May 2011 Last Revised: 17 Aug 2013
Stanford University - Graduate School of Business, University of North Carolina Kenan-Flagler Business School, The Chinese University of Hong Kong (CUHK) - School of Accountancy and The Chinese University of Hong Kong (CUHK) - Faculty of Business Administration
Downloads 551 (36,827)
Citation 2

Abstract:

IFRS, Value Relevance, Income Reconciliation, Europe

Relevance of Differences between Net Income Based on IFRS and Domestic Standards for European Firms

Journal of Business Finance & Accounting, Vol. 41, Issue 3-4, pp. 297-327, 2014
Number of pages: 31 Posted: 11 Apr 2014
Stanford University - Graduate School of Business, University of North Carolina Kenan-Flagler Business School, The Chinese University of Hong Kong (CUHK) - School of Accountancy and The Chinese University of Hong Kong (CUHK) - Faculty of Business Administration
Downloads 0
Citation 2

Abstract:

International Financial Reporting Standards (IFRS), IAS 39, Financial Instruments, value relevance, European adoption of IFRS

27.

The JOBS Act and Information Uncertainty in IPO Firms

Stanford University Graduate School of Business Research Paper No. 14-26
Number of pages: 63 Posted: 15 Jul 2014 Last Revised: 16 Dec 2016
Mary E. Barth, Wayne R. Landsman and Daniel J. Taylor
Stanford University - Graduate School of Business, University of North Carolina Kenan-Flagler Business School and University of Pennsylvania - The Wharton School
Downloads 501 (22,936)

Abstract:

JOBS Act, mandatory disclosure, voluntary disclosure, proprietary costs, information uncertainty, underpricing, volatility

28.

Bank Earnings and Regulatory Capital Management Using Available for Sale Securities

Number of pages: 59 Posted: 12 Jun 2014 Last Revised: 13 Oct 2016
Stanford University - Graduate School of Business, Universitat Pompeu Fabra, Stanford Graduate School of Business and University of Navarra
Downloads 493 (23,658)

Abstract:

Banks, earnings management, available for sale securities, realized gains and losses, regulatory capital

29.

Firms' Voluntary Recognition of Stock-Based Compensation Expense

Stanford University GSB Research Paper No. 1795(R)
Number of pages: 50 Posted: 14 Mar 2004
Ron Kasznik, Mary E. Barth and David Aboody
Stanford Graduate School of Business, Stanford University - Graduate School of Business and University of California, Los Angeles (UCLA) - Accounting Area
Downloads 491 (41,762)
Citation 48

Abstract:

30.

Why Do Pro Forma and Street Earnings Not Reflect Changes in GAAP? Evidence from SFAS 123R

Review of Accounting Studies, Forthcoming, Rock Center for Corporate Governance at Stanford University Working Paper No. 88
Number of pages: 60 Posted: 22 Sep 2010 Last Revised: 12 Oct 2012
Mary E. Barth, Ian D. Gow and Daniel J. Taylor
Stanford University - Graduate School of Business, Harvard University - Accounting & Control Unit and University of Pennsylvania - The Wharton School
Downloads 429 (46,122)
Citation 4

Abstract:

stock-based compensation, SFAS 123R, non-GAAP earnings, Street earnings, pro forma earnings, earnings forecast exclusions, incentives

31.

Disentangling Mandatory IFRS Reporting and Changes in Enforcement

Journal of Accounting and Economics, Vol. 56, Pages 178-188, 2013
Number of pages: 29 Posted: 09 Nov 2013 Last Revised: 03 Apr 2016
Mary E. Barth and Doron Israeli
Stanford University - Graduate School of Business and Interdisciplinary Center (IDC) Herzliya - Arison School of Business
Downloads 389 (48,457)
Citation 1

Abstract:

International accounting, International Financial Reporting Standards (IFRS), Regulation, Enforcement, Liquidity, Identification, Methodology

32.

Commentary on Prospects for Global Financial Reporting

Stanford University Graduate School of Business Research Paper No. 15-22
Number of pages: 21 Posted: 25 Mar 2015
Mary E. Barth
Stanford University - Graduate School of Business
Downloads 242 (67,855)
Citation 2

Abstract:

IFRS, global financial reporting, US SEC, capital markets

33.

Firm Risk and Disclosures About Dispersion in Asset Values: Evidence from Oil and Gas Reserves

Number of pages: 60 Posted: 13 Mar 2016
IESE Business School, Stanford University - Graduate School of Business, IESE Business School and University of Navarra, IESE Business School
Downloads 0 (214,124)

Abstract:

mandatory disclosure, risk-relevance, oil and gas, firm risk, fair value

34.

The Economic Consequences Associated with Integrated Report Quality: Early Evidence from a Mandatory Setting

Number of pages: 53 Posted: 06 Dec 2015 Last Revised: 17 Sep 2016
Stanford University - Graduate School of Business, University of Auckland Business School, University of Auckland Business School and University of Pretoria
Downloads 0 (27,458)

Abstract:

Integrated reporting, corporate social responsibility, firm value, cost of capital, stock liquidity, South Africa

35.

Discussion of 'Compensation Policy and Discretionary Disclosure'

Journal of Accounting and Economics, Vol. 34, Nos. 1-3, pp. 311-318, January 2003
Posted: 18 Jan 2003
Mary E. Barth
Stanford University - Graduate School of Business

Abstract:

stock-based compensation, management incentives, disclosure

36.

Valuation-based Accounting Research: Implications for Financial Reporting and Opportunities for Future Research

Accounting and Finance, Vol. 40, Issue 1
Posted: 30 Oct 2000
Mary E. Barth
Stanford University - Graduate School of Business

Abstract:

37.

Market Rewards Associated with Increasing Earnings Patterns

Posted: 23 Jul 1998
Mary E. Barth, John A. Elliott and Mark W. Finn
Stanford University - Graduate School of Business, University of Connecticut - Department of Accounting and Northwestern University - Department of Accounting Information & Management

Abstract:

38.

Value-Relevance of Banks' Fair Value Disclosures Under SFAS 107

Posted: 08 Jul 1998
Stanford University - Graduate School of Business, Stanford University and University of North Carolina Kenan-Flagler Business School

Abstract:

Brand Values and Capital Market Valuation

Review of Accounting Studies, Vol 3, Nos 1-2, 1998
Posted: 13 Sep 1999
Stanford University - Graduate School of Business, University of Texas at Austin - Department of Accounting, Stanford Graduate School of Business and Stanford Graduate School of Business

Abstract:

Brand Values and Capital Market Valuation

Posted: 15 Jun 1998
Stanford University - Graduate School of Business, University of Texas at Austin - Department of Accounting, Stanford Graduate School of Business and Stanford Graduate School of Business

Abstract:

40.

Value-Relevance of Banks' Fair Value Disclosures Under SFAS No. 107

THE ACCOUNTING REVIEW, Vol 71, No 4, October 1996
Posted: 19 May 1998
Stanford University - Graduate School of Business, Stanford University and University of North Carolina Kenan-Flagler Business School

Abstract:

41.

Factors Influencing Firms' Disclosures about Environmental Liabilities

Posted: 05 May 1998
Stanford University - Graduate School of Business, Stanford University and Massachusetts Institute of Technology (MIT)

Abstract:

42.

Accounting for Financial Instruments: An Option Pricing- Based Approach to Measuring Corporate Debt Components

Posted: 28 Apr 1998
Stanford University - Graduate School of Business, University of North Carolina Kenan-Flagler Business School and University of North Carolina at Chapel Hill

Abstract:

43.

Revalued Financial Tangible, and Intangible Assets: Associations with Share Prices and Non Market-Based Value Estimates

Journal of Accounting Research, Vol. 36, 1998
Posted: 08 Apr 1998 Last Revised: 25 Dec 2010
Mary E. Barth and Greg Clinch
Stanford University - Graduate School of Business and University of Melbourne - Department of Accounting

Abstract:

44.

Revaluations of Fixed Assets and Future Firm Performance: Evidence from the U.K.

Posted: 27 Feb 1998
David Aboody, Mary E. Barth and Ron Kasznik
University of California, Los Angeles (UCLA) - Accounting Area, Stanford University - Graduate School of Business and Stanford Graduate School of Business

Abstract:

45.

Valuation Characteristics of Equity Book Value and Net Income: Tests of the Abandonment Option Hypothesis

Posted: 30 Sep 1996
Stanford University - Graduate School of Business, Stanford University and University of North Carolina Kenan-Flagler Business School

Abstract:

46.

Share Repurchase Decisions and Market Reaction: Accounting, Information Asymmetry, and Investment Opportunities

Posted: 23 Sep 1996
Mary E. Barth and Ron Kasznik
Stanford University - Graduate School of Business and Stanford Graduate School of Business

Abstract:

The Effects of Cross-Sectional Scale Differences on Regression Results in Empirical Accounting Research

CONTEMPORARY ACCOUNTING RESEARCH, Vol 13, No 2, Fall 1996
Posted: 26 Jun 1996
Mary E. Barth and Sanjay Kallapur
Stanford University - Graduate School of Business and Indian School of Business

Abstract:

The Effects of Cross-Sectional Scale Differences on Regression Results in Empirical Accounting Research

Posted: 04 Dec 1995
Mary E. Barth and Sanjay Kallapur
Stanford University - Graduate School of Business and Indian School of Business

Abstract:

International Accounting Differences and their Relation to Share Prices: Evidence from U.K., Australian, and Canadian Firms

CONTEMPORARY ACCOUNTING RESEARCH, Vol 13, No 1, Spring 1996
Posted: 06 Mar 1996
Mary E. Barth and Greg Clinch
Stanford University - Graduate School of Business and University of Melbourne - Department of Accounting

Abstract:

International Accounting Differences and their Relation to Share Prices: Evidence from U.K., Australian, and Canadian Firms

Posted: 30 Oct 1995
Mary E. Barth and Greg Clinch
Stanford University - Graduate School of Business and University of Melbourne - Department of Accounting

Abstract:

49.

Differential Information Environments: Effects on Cost of Capital and Reflection in Share Prices of Recognized and Disclosed Accounting Amounts

Posted: 05 Jun 1995
Mary E. Barth and Amy P. Hutton
Stanford University - Graduate School of Business and Boston College - Carroll School of Management

Abstract:

50.

Financial Analysts and the Pricing of Accruals

Stanford Research Paper No. 1693
Number of pages: 66 Posted: 21 Jul 2001
Mary E. Barth and Amy P. Hutton
Stanford University - Graduate School of Business and Boston College - Carroll School of Management
Downloads 0
Citation 20

Abstract:

Accruals; Cash flow; Financial analysts; Share prices; Mispricing; Information symmetry