The Impact of SFAS No. 131 Business Segment Data on the Market's Ability to Anticipate Future Earnings

By Michael L. Ettredge, S. Kwon, David B. Smith, Paul Zarowin. 2005

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Managerial Empire Building and Firm Disclosure (2008, background): “As predicted, the positive association between non-disclosure and sales growth appears to be isolated to foreign sales in the post-SFAS 131 period.”
The effects of voluntary disclosure and dividend propensity on prices leading earnings (2009, methodology): “…model of Collins et al. (1994) has been applied in a large number of recent papers, e.g. Banghøj and Plenborg, 2008; Dhiensiri et al., 2005; Ettredge et al., 2005; Gelb and Zarowin, 2002; Hanlon et al., 2007; Hussainey et al., 2003; Lee et al., 2007; Lundholm and Myers, 2002; Orpurt and…”
Is There a Dark Side to Exchange Traded Funds? An Information Perspective (2017, unknown): “…and future firm earnings; prior research refers to this coefficient as the “future earnings response coefficient” (FERC) and offers it as a measure of the extent to which current stock returns reflect/predict future firm earnings (Lundholm and Myers 2002, Ettredge et al. 2005, Choi et al. 2011).”
A Review of the Value Relevance Literature (2009, background): “Analogous to Hope, Kang, Thomas and Vasvari [157], Ettredge, Soo Young, Smith and Zarowin [158] conclude that SFAS No.”