Electronic Resource
Oxford, UK
:
Blackwell Publishing Ltd
Journal of business finance & accounting
10 (1983), S. 0
ISSN:
1468-5957
Source:
Blackwell Publishing Journal Backfiles 1879-2005
Topics:
Economics
Notes:
The goal of this investigation is to provide additional evidence concerning the incremental information content of the 10-K from the aggregate market perspective. As in Foster and Vickrey (1978), the phrase, incremental information content of the 10-K, refers to the information content of the data set in the 10-K which is in excess of that which is contained in the related annual report to shareholders and other preceding announcements such as earnings releases. The statistical procedures seem to imply that the 10-K did not, in general, possess incremental information content from the aggregate perspective for the firms considered herein.
Type of Medium:
Electronic Resource
URL:
http://dx.doi.org/10.1111/j.1468-5957.1983.tb00412.x
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