The Joint Influence of Information Push and Value Relevance on Investor Judgments and Market Efficiency

Author(s):  
W. BROOKE ELLIOTT ◽  
BRIAN T. GALE ◽  
JESSEN L. HOBSON
2013 ◽  
Author(s):  
Matthew R. Kelley ◽  
Carliann Pentz ◽  
Matthew Reysen ◽  
Sarah Hardy ◽  
Thomas Estruth
Keyword(s):  

2014 ◽  
Vol 1 (3) ◽  
pp. 269
Author(s):  
Serhan Gürkan ◽  
Yasemin Köse

Other comprehensive income is the difference between net income as in the Income Statement and comprehensive income, and represents the certain gains and losses of the enterprise not recognized in the Profit or Loss Account. Value relevance of other comprehensive income is under discussion and considering other comprehensive income items all together might be misleading for financial performance. In the view of such information, discussing the value relevance of each other comprehensive income item, judgements are made.


1996 ◽  
Vol 24 (1) ◽  
pp. 11-38 ◽  
Author(s):  
G. M. Kulikov

Abstract This paper focuses on four tire computational models based on two-dimensional shear deformation theories, namely, the first-order Timoshenko-type theory, the higher-order Timoshenko-type theory, the first-order discrete-layer theory, and the higher-order discrete-layer theory. The joint influence of anisotropy, geometrical nonlinearity, and laminated material response on the tire stress-strain fields is examined. The comparative analysis of stresses and strains of the cord-rubber tire on the basis of these four shell computational models is given. Results show that neglecting the effect of anisotropy leads to an incorrect description of the stress-strain fields even in bias-ply tires.


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