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| Tekijä: | Davis, A.K. |
| Otsikko: | The value of relevance of revenue for Internet firms: does reporting grossed-up or barter revenue make a difference? |
| Lehti: | Journal of Accounting Research
2002 : MAY, VOL. 40:2, p. 445-477 |
| Asiasana: | Company reports Internet Revenue |
| Kieli: | eng |
| Tiivistelmä: | This study provides evidence on 1) the market's response to revenue and revenue announcements, 2) the extent of the use of grossed-up and barter revenue by Internet companies and 3) whether the value relevance of revenue differs when Internet companies report grossed-up or barter revenue. Results show that revenue announcements are highly associated with three-day market returns and provide information incremental to that contained in earnings announcements. |
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