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Economic Value Added,Future Accounting Earnings,and Financial Analysts' Earnings Per Share Forecasts 总被引:1,自引:0,他引:1
Machuga Susan M. Pfeiffer Ray J. Verma Kiran 《Review of Quantitative Finance and Accounting》2002,18(1):59-73
Empirical research to date on the relative effectiveness of Economic Value Added (EVA) and earnings per share (EPS) as measures of firm performance for stock valuation has been mixed. In contrast to prior research, which primarily focuses on the correspondence of these measures with shareholder value and changes therein, we examine their relative effectiveness in predicting future earnings and their role in enhancing the accuracy of analysts' forecasts. Our results indicate that EVA contains information that is incremental to EPS in predicting future earnings. In addition, we find that despite this potential for EVA to add incremental value to analysts' forecasts of future earnings, analysts do not use the information in reported EVA appropriately, but appear rather to overweigh it. 相似文献
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A descriptive analysis on the implementation of Balanced Scorecards in German-speaking countries 总被引:3,自引:0,他引:3
Gerhard Speckbacher Juergen Bischof Thomas Pfeiffer 《Management Accounting Research》2003,14(4):361-388
This paper provides systematic research-based evidence on the usage of the Balanced Scorecard (BSC) concept in German-speaking countries. We develop three primary types of BSC usage reflecting the successive phases in the evolution of the BSC concept and of its implementation in practice. This typology ranges from the BSC’s origin as a multidimensional framework for strategic performance measurement that combines financial and non-financial measures to its advanced usage as an integrated strategic management system that describes strategy by a cause-and-effect logic and that is linked to the reward system. We use this theoretical framework to analyze the spread, implementation and benefits of the different types of Balanced Scorecards. Moreover, the impact of size and industry on BSC usage is analyzed. Our sample consists of a clearly defined segment of the most important publicly traded firms in Germany, Austria and Switzerland and we achieved an overall response rate of 87%. 相似文献
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Journal of Consumer Policy - This paper analyses the influence of European Law on Brazilian Consumer Law. It starts by describing the general features of Brazilian Consumer Protection law,... 相似文献
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Bruce E. Pfeiffer Hélène Deval Frank R. Kardes Douglas R. Ewing Xiaoqi Han Maria L. Cronley 《心理学和销售学》2014,31(11):992-1007
Research has demonstrated that consumers are commonly insensitive to missing information and that this insensitivity can lead them to form strong beliefs and evaluations on the basis of weak evidence. A growing body of research has shown that sensitivity to omissions can be heightened and that this increased sensitivity results in more appropriate evaluations. Expanding on this, the current research finds that the level of abstraction by which a situation is construed can influence the likelihood of omission detection and the resulting evaluative judgments. A series of studies reveal that people are more likely to spontaneously detect omissions in near vs. distant judgments, in concrete vs. abstract mindsets, and when they are inherently more likely to interpret actions in concrete vs. abstract terms. Further, although prior findings suggest that people may have differential sensitivity to primary and secondary missing features at different levels of construal, the current research finds no such difference. The results of this study indicate that people are more sensitive to all types of missing information when construal levels are low, and that this sensitivity leads to more moderate and appropriate judgments. 相似文献
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Christophe Stephen E. Pfeiffer Ray J. 《Review of Quantitative Finance and Accounting》2002,18(2):119-138
We investigate how international operations affected firm value during the early 1990s. We also investigate whether the disclosures of foreign operations in specific geographic regions under SFAS No. 14 provide investors with useful information beyond disclosure of aggregate foreign operations. We find that in the early 1990s, investors do not value international operations as highly as domestic operations, and that geographic region disclosures are not useful for conveying information about the specific location and magnitude of the firm's operations. This latter finding supports the recent FASB decision that eliminated the requirement that firms break out foreign operating statistics by geographic region. 相似文献
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We investigate expectations concerning future job loss in the former German Democratic Republic (East Germany) shortly before the economic, monetary and social union in July 1990. In order to model these expectations, we take detailed account of individual heterogeneity, the availability and interpretation of information, and the economic and social environment of the individual. Our data base is the Socio-Economic Panel (SOEP) East. We find that, with some exceptions, East Germans hold expectations comparable to those held by indivduals having experienced a market economy, which is surprising given the lack of such an economy in the previous German Democratic Republic.Since these expectations are only observed ordinally, an adequate estimation method is the ordinal logit model. The corresponding stochastic assumptions are tested extensively using pseudo-Lagrange multiplier tests against omitted variables, non-linearity, asymmetry of distribution and heterosedasticity. Furthermore, we apply Hausman tests to check the validity of the classification of the endogenous variable. 相似文献