search query: @author Perttunen, J. / total: 6
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| Author: | Martikainen, T. Kallunki, J.-P. Perttunen, J. |
| Title: | Finnish earnings response coefficients: the information content of losses |
| Journal: | The European Accounting Review
1997 : VOL. 6:1, p. 69-81 |
| Index terms: | Finland Corporate earnings Loss Profit Accounting Stock returns Measurement |
| Freeterms: | Accounting information |
| Language: | eng |
| Abstract: | This paper provides new evidence on the information content of losses in the relation between stock returns and annual accounting earnings. Accounting losses are not significantly related to stock returns in Finland. The different methods used to measure earnings in Finland affect the frequency of losses, substantially altering the estimated return-earnings relation. |
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