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| Author: | Riahi-Belkaoui, A. Picur, R. |
| Title: | Explaining market returns: earnings versus value added data |
| Journal: | Managerial Finance
1994 : VOL. 20:9, p. 44-55 |
| Index terms: | VALUE ADDED EARNINGS ECONOMICS |
| Language: | eng |
| Abstract: | The objective of this study is to determine whether value added variables possess incremental information beyond accrual earnings in the context of explaining security return. The evidence points to the superior explanatory power of value added variables in explaining security returns of US firms that disclose data needed for the computation of net value added. A case can be made for the disclosure of value added reports in the United States. |
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