Browsing Τμήμα Λογιστικής και Χρηματοοικονομικής / Department of Accounting and Finance by Subject "Losses"
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Article
The effect of past earnings and dividend patterns on the information content of dividends when earnings are reduced
(2010)This study pursues two objectives: first, to provide evidence on the information content of dividend policy, conditional on past earnings and dividend patterns prior to an annual earnings decline
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Article
Losses, dividend reductions, and market reaction associated with past earnings and dividends patterns
(2011)This paper examines investors' reactions to dividend reductions or omissions conditional on past earnings and dividend patterns for a sample of eighty-two U.S. firms that incurred an annual loss. We document that the market ...
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Article
The relation between changes in the information content of earnings and expected stock returns: Empirical evidence for Japan
(2012)This paper examines the relationship between changes in the information content of earnings with expected stock returns for the Japanese market during the period of 1991-2001. Results show that a mimicking portfolio return ...