Efectos de las salvedades de los informes de auditoría sobre el precio de las acciones en la Bolsa de Madrid

• Autores: Esther B. del Brío González
• Localización: Revista española de financiación y contabilidad, ISSN 0210-2412, Nº 94, 1998, págs. 129-170
• Idioma: español
• Texto completo no disponible (Saber más ...)
• Dialnet Métricas: 12 Citas
• Referencias bibliográficas
  • AI. CPA [1980]: The auditor's considerations when a question arises about an entity's continued existence, Exposure Draft.
  • AUERBACII, A. J., and REISIIUS, D. [1988]: «, The effects of taxation on the mergers decisions, en Corporate Takeover: Causes and Consequences,...
  • BAGWELL, L. S., and SIIOVEN, J. B. [1988]: «, Share repurchases and acquisitions: an analysis of which firms participate», en Corporate Takeover:...
  • BALL, R. and BROWN, P. [1968]: «, An empirical evaluation of accounting income numbers», Journal of Accounting Research. No. 2. Autumn, pp....
  • BALL, R.; WALKER, R. G., and WHITTRED, G. P. [1979]: «, Audit qualifications and share prices», Abacus, pp. 23-34.
  • BANZ, R. [1981]: «, The relationship between return and market value of common stocks», Journal of Financial Economics, March, pp. 3-18.
  • BEAVER, W. H. [1968]: «, The information content of annual earnings announcements», Journal of Accounting Research, Supplement, pp. 67-92.
  • - [1972]: «, T'he behavior of security prices and its implications for accounting research», The Accounting Review, Supplement, pp. 407-437.
  • BEAVER, W. H.; CIIRISTIE, A. and GRIFFIN, P. [1980]: «, The information content of SEC accounting series release no. 190», Journal of Accounting...
  • BEAVER, W.; KETTLER, P., and SCHOLES, M. [1970]: «, The Association between Market Determined and Accounting Determined Risk Measures», Accounting...
  • BEAVER, W. H.; LAMBERT, R., and MORSE, D. [1980]: «, The information content of security prices», Journal of Accounting and Economics, June,...
  • BROWN, S. J. [1978]: «, Earnings changes, stock prices, and market efficiency», Journal of Finance, March, pp. 17-28.
  • BROWN, S. J., and WARNER, J. B. [1980]: «, Measuring security price performance», Journal of Financial Economics, September, pp. 205-258.
  • BROWN, S. J., and WARNER, J. B. [1985]: «, Using daily stock returns. The case of event studies», Journal of Financial Economics, March, pp....
  • CHAMBERS, R. J. [1973]: «, Securities and Obsurities: A Case for Reform of the Law of Company Accounts», Gower Press, Sydney.
  • CHRISTIE, A. A. [1986]: «, On cross-sectional analysis in accounting research», Working paper, University of Southern California.
  • COOKE, T. E. [1992]: «, The impact of size, stock market listing and industry type on disclosure in the annual reports of Japanese listed...
  • DOPUCH, N.; HOLTHAUSEN, R. W., and LEFTWICH, R. W. [1986]: «, Abnormal stock returns associated wiht media disclosures of "subject"...
  • DOPUCH, N. ET AL. [1987]: «, Predicting auditing qualifications with financial and market variables», The Accounting Review, vol. LXII, núm....
  • DYCKMAN, T. R.; PHILBRICK, D., and STEPHAN, J. [1984]: «, A comparison of event study methodologies using daily stock returns: a simulation...
  • DYCKMAN, T. R., and MORSE, D. [1986]: Efficient Capital Markets and Accounting: a critical analysis, Prentice-Hall, New Jersey.
  • ELLIOTT, J. [1982]: «, "Subject to" audit opinions and abnormal security returns: outcomes and ambiguities», Journal of Accounting...
  • FAMA, E. [1968]: «, The behavior of stock market prices», Journal of Business, January, pp. 34-105.
  • - [1968]: «, Efficient capital markets: a review of theory and empirical work», Journal of Finance, May, pp. 383-417.
  • FAMA, E.; FISHER, L.; JENSEN, M., and ROLL, R. [1969]: «, The adjustment of stock prices to new information», International Economic Review,...
  • FEROZ, E. H.; PARK, K., and PASTENA, V. S. [1991]: «, The financial and market effects of the SEC's accounting and auditing enforcement...
  • FINNERTY, J. E. [1976]: «, Insiders and market efficiency», The Journal of Finance, vol. XXXI, núm. 4, September, pp. 1141-1148.
  • FIRTH, M. [1976]: «, The impact of earning announcements on the share price behaviour of similar type fimrs», Economic Journal, June, pp....
  • - [1978]: «, Qualified audit reports: their impact on investment decisions», The Accounting Review, vol. LIII, núm. 3, July, pp. 642-650.
  • FOSTER, T., and VICKERY, D. [1978]: «, The information content of stock dividend announcements», The Accounting Re view, April, pp. 360-370.
  • FRENCH, K. [1980]: «, Stock returns and the weekend effect», Journal of Financial Economics, March, pp. 55-69.
  • FRIEND, I., and WESTERFIELD, R. [1975]: «, Required disclosure and the stock market; comment», The American Economic Review, vol. 65, núm....
  • GARCÍA DÍEZ, J. [1992]: «, La utilidad de la información financiera para analistas de inversiones (estudio empírico) », Revista Española de...
  • GHEYARA, K., and BOATSMAN, J. [1980]: «, Market reaction to the 1976 replacement cost disclosures», Journal of Accounting and Economics, August,...
  • GOLDBERG, L. [1970]: «, Company Auditors' Reports - Some Aspects of their Function in Communication», Australian Society of Accountants,...
  • GONEDES, N. J., and DOPUCII, N. [1974]: «, Capital market equilibrium, information production, and selecting accounting techniques: theoretical...
  • GONEDES, N. J., and DOPUCII, N. [1974]: «, A Reply to Discussion of Capital market equilibrium, information production, and selecting accounting...
  • GRIFFIN, P. A. [1976]: «, Competitive Information in the Stock Market: An empirical Study of Earnings, Dividends and Analysts' Forescasts»,...
  • HALL, M., and WEISS, L. [1967]: «, Firm size and profitability», Review of Economics and Statistics.
  • HOLTHAUSEN, R. W. [1981]: «, Evidence on the effect of bond covenants and management compensation contracts on the choice of accounting techniques....
  • - INSTITUTO DE CENSORES JURADOS DE CUENTAS DE ESPAN̄A [1991]: Normas de Auditoría, Ed. IACJC, Madrid.
  • JAIN, P. C. [1986]: «, Analyses of the distribution of security model prediction errors for daily returns data», Journal of Accounting Research,...
  • JENNINGS, R. [1986]: «, The incremental information content of alternative measures of accounting income», Working paper, University of California,...
  • KAPLAN, R. S. [1974]: «, Discussion of Capital market equilibrium, information production, and selecting accounting techniques: theoretical...
  • KAPLAN, R., and ROLL, R. [1972]: «Investors Evaluation of Accounting Information. Some Empirical Evidences, Journal of Business, pp. 225-257.
  • KING, B. [1966]: «, Market and Industry Factors in Stock Price Behavior», Journal of Business, January.
  • LAFUENTE, A., y SALAS, V. [1983]: «, Concentración y resultados de las empresas en la economía española», Cuadernos Económicos de Información...
  • LANDSMAN, W. R., and MAGLIOLI, J. [1988]: «, Cross sectional capital market research and model specification», Accounting Review, October,...
  • LE ROY, S. F. [1989]: «, Efficient capital markets and martingales», Journal of Economic Literature, vol. XXVII, December, pp. 1583-1621.
  • LEV, B., and OHLSON, J. A. [1982]: «, Market based empirical research in accounting: a review, interpretation and extension» Journal of Accounting...
  • LEV, B., and PENMAN, S. H. [1990]: «, Voluntary forecast disclosure, nondisclosure, and stock prices», Journal of Accounting Research, vol....
  • MAYERS, D., and RICE, E. [1979]: «, Measuring portfolio performance and the empirical content of Asset Pricing Models», Journal of Financial...
  • MERINO, B. D.; MAYPER, A. G., and SRIRAM, R. S. [1994]: «, Voluntary audits in New York Markets in 1927: a case study», Journal of Business...
  • MILLER, M., and MODIGLIANI, F. [1966]: «, Some Estimates of the Cost of Capital to the Electric Utility Industry», American Economic Review,...
  • NEUMANN, M.; BOBEL, I., and HAID, A. [1979]: «, Profitability, risk and market structure in West German Industries», Journal of Industrial...
  • ORNSTEIN, S. I. [1972]: «, Concentration and profits», The Journal of Business.
  • PARKASH, M., and VENABLE, C. F. [1993]: «, Auditee Incentives for auditor independence: the case of nonaudit services», The Accounting Review,...
  • PEASNELL, K. V.; SKERRAT, L. C. L., and WARD, C. W. R. [1987]: «, The share price impact of UK CCA disclosures», Accounting and Business Research,...
  • PÉREZ GOROSTEGUI, E. [1982] : La información y su incidencia en el precio de los títulos en el mercado de valores, Publicaciones del Servicio...
  • POMFRET, R., and SHAPIRO, D. [1980]: «, Firm size, diversification, and profitability of large corporations in Canada», Journal of Economics...
  • PRADO LORENZO, J. M., y MARTÍNEZ ARIAS, A. [1993]: «, Información financiera y mercado de valores», Actualidad financiera, núm. 44, 29 noviembre-5...
  • REIGNANUM, M. [1981]: «, Misspecification of capital asset pricing: empirical anomalies based on earnings' yields and market values»,...
  • ROLL, R. [1977]: «, A critique of the asset pricing theory's tests. Part I: On past adn potential testability of the theory», Journal...
  • ROSENBERG, B. [1991]: «, E1 modelo de valoración de activos financieros, CAPM y el modelo de mercado», Andlisis Financiero, núm. 55, pp. 52-65.
  • RUBACK, R. S. [1988]: «, Do target shareholders lose in unsuccessful control contests?», en Corporate Takeovers: Causes and Consequences,...
  • SALATKA, W. K. [1989]: «, The impact of SFAS no. 8 on equity prices of early and late adopting firms. An events study and cross-sectional...
  • SÁNCHEZ GUILARTE, J., y TAPIA HERNÁNDEZ, A. [1987]: «, El abuso de información privilegiada», Revista de Derecho Bancario y Bursátil, núm....
  • SEFCIK, S. E., and THOMPSON, R. [1986]: «, An approach to statistical inference in cross-sectional models with security abnormal returns as...
  • SIIILLER, R. J. [1981]: «, Do stock prices move too much to be justified by subsequent changes in dividends?», American Economic Review, June,...
  • SIEGEL, S. [1956]: Nonparametric Statistics for the Behavioural Sciences, McGraw-Hill.
  • STERLING, R. R., and HARRISON, W. [1974]: «, Discussion of Capital market equilibrium, information production, and selecting accounting techniques:...
  • SUAREZ, A. [1977]: «, El tamaño y crecimiento de las empresas espan̄olas. La ley del efecto proporcional», Económicas y Empresariales, núm....
  • - [1978]: «, La rentabilidad y el tamaño de las empresas espanolas», Económicas y Empresariales, núm. 5.
  • WATTS, R. L., and ZIMMERMAN, J. L. [1983]: «, Agency problems, auditing, and the theory of the firm: some evidence», Journal of Law and Economics,...
  • WHITTRED, G. P. [1980]: «, Audit qualification and the timeliness of corporate annual reports», The Accounting Review, vol. LV, núm. 4, October,...