William H. Beaver

The information content of SEC accounting series release no. 190

The Association between Unsystematic Security Returns and the Magnitude of Earnings Forecast Errors

Econometric Properties of Alternative Security Return Methods

In recent years, security price research has experienced a proliferation of research designs. As a result, there is a lack of interstudy comparability, which is aggravated by th...

Note on the behavior of residual security returns for winner and loser portfolios

The relevance of the value relevance literature for financial accounting standard setting: another view

The Information Content of Annual Earnings Announcements

The information content of earnings is an issue of obvious importance and is a focal point for many measurement controversies in accounting. This paper empirically examines the ...

Financial Ratios As Predictors of Failure

At the turn of the century, analysis was in its embryonic state. It began with the development of a single ratio, the current ratio,' for a single purpose-the evaluation of cre...