Regresiones con niveles de precios¿"efecto-escala" o "efecto distribución"?
ISSN: 1138-4891
Any de publicació: 2011
Volum: 14
Número: 2
Pàgines: 35-57
Tipus: Article
Altres publicacions en: Revista de contabilidad = Spanish accounting review: [RC-SAR]
Referències bibliogràfiques
- Akbar, S. and A.W. Stark (2003), “Discussion of Scale and the Scale Effect in Market-Based Accounting Research”, Journal of Business, Finance & Accounting, Vol. 30, pp. 57-72.
- Barth, M. and S. Kallapur (1996), “The Effects of Cross-Sectional Scale Differences on Regression Results in Empirical Accounting Research”, Contemporary Accounting Research, Vol. 13, pp. 199-233.
- Berger, P., E. Ofek and I. Swary (1996), “Investor Valuation of the Abandonment Option”, Journal of Financial Economics, Vol. 24, pp. 257-87
- Burgsthaler, D. and I. Dichev (1997), “Earnings, Adaptation and Equity Value”, The Accounting Review, Vol. 72, pp. 187-215.
- Easton, P. D. (1999), “Security returns and the value relevance of accounting data”, Accounting Horizons (December), pp. 399-412.
- Easton, P and Sommers, G. (2003), “Scale and the Scale Effect in Market-Based Accounting Research”, Journal of Business, Finance & Accounting, Vol. 30, pp. 25-56.
- Hayn, C. (1995), “The Information Content of Losses”, Journal of Accounting and Economics, Vol. 20, pp. 125-53.