00552nas a2200145   4500008004100000245009500041210006900136260000900205300001000214490000700224653001500231100001800246700001900264856012300283       2018                        eng d00aHow will the new lease accounting standard affect the relevance of lease asset accounting?0 aHow will the new lease accounting standard affect the relevance   c2018  a83-950 v4210aAccounting1 aGraham, Roger1 aLin, Kuan-Chen  u/biblio/how-will-new-lease-accounting-standard-affect-relevance-lease-asset-accounting00502nas a2200133   4500008004100000245007900041210006900120260000900189300001000198653001500208100001800223700001900241856010800260       2018                        eng d00aThe Influence of Other Comprehensive Income on Discretionary Expenditures.0 aInfluence of Other Comprehensive Income on Discretionary Expendi  c2018  a72-9110aAccounting1 aGraham, Roger1 aLin, Kuan-Chen  u/biblio/influence-other-comprehensive-income-discretionary-expenditures01664nas a2200145   4500008004100000245008600041210006900127260002000196490000700216520112600223653001501349100001701364700001801381856011901399       2018                        eng d00aThe Mitigation of High-Growth-Related Accounting Distortions after Sarbanes-Oxley0 aMitigation of HighGrowthRelated Accounting Distortions after Sar  aAmsterdamc20180 v303 aHere we examine accruals and book-tax differences before and after the Sarbanes-Oxley Act of 2002 (SOX) in the context of high-growth vs. lower-growth firms. Our examination is based on the notion that high growth creates unique management and reporting challenges that can contribute to distortions related to accruals and book-tax differences. SOX, with its emphasis on financial reporting, control systems and management responsibility, would be relevant for firms with such challenges. Our results show a stronger reduction (weaker increase) in total accruals and book-tax differences (performance-matched modified Jones discretionary accruals) for high-growth firms from the pre- to the post-SOX period relative to lower-growth firms. We also find evidence that the relation between accounting returns and market returns strengthened for high-growth firms in the period after SOX, but not for lower-growth firms. We interpret these results as greater reductions in accounting distortions and related improvements in reporting quality for high-growth firms relative to other firms coinciding with the post-SOX period.10aAccounting1 aMoore, Jared1 aGraham, Roger  u/biblio/mitigation-high-growth-related-accounting-distortions-after-sarbanes-oxley00495nas a2200121   4500008004100000245008400041210006900125260000900194653001500203100001800218700001900236856011800255       2016                        eng d00aWhy do Analysts Issue Forecast Revisions Inconsistent with Prior Stock Returns?0 aWhy do Analysts Issue Forecast Revisions Inconsistent with Prior  c201610aAccounting1 aGraham, Roger1 aLin, Kuan-Chen  u/biblio/why-do-analysts-issue-forecast-revisions-inconsistent-prior-stock-returns00442nam a2200109   4500008004100000245007700041210006900118260000900187653001500196100001800211856010300229       2014                        eng d00aThe Complaints Process and Violations at the 91���� Board of Accountancy0 aComplaints Process and Violations at the 91���� Board of Account  c201410aAccounting1 aGraham, Roger  u/biblio/complaints-process-and-violations-oregon-board-accountancy00560nas a2200121   4500008004100000245011600041210006900157260002500226653001500251100001900266700001800285856013500303       2014                        eng d00aWhy Do Analysts Issue Forecast Revisions Inconsistent with  Prior Stock Returns?  Determinants and Consequences0 aWhy Do Analysts Issue Forecast Revisions Inconsistent with Prior  aTaipei, Taiwanc201410aAccounting1 aLin, Kuan-Chen1 aGraham, Roger  u/biblio/why-do-analysts-issue-forecast-revisions-inconsistent-prior-stock-returns-determinants-and00561nas a2200121   4500008004100000245011600041210006900157260002400226653001500250100001900265700001800284856013700302       2014                        eng d00aWhy Do Analysts Issue Forecast Revisions Inconsistent with  Prior Stock Returns?  Determinants and Consequences0 aWhy Do Analysts Issue Forecast Revisions Inconsistent with Prior  aUnited Statesc201410aAccounting1 aLin, Kuan-Chen1 aGraham, Roger  u/biblio/why-do-analysts-issue-forecast-revisions-inconsistent-prior-stock-returns-determinants-and-000492nas a2200133   4500008004100000245007100041210006900112260000900181490000700190653001500197100001800212700001800230856011000248       2013                        eng d00aDecision usefulness of whole-asset operating lease capitalizations0 aDecision usefulness of wholeasset operating lease capitalization  c20130 v2910aAccounting1 aGraham, Roger1 aKing, Raymond  u/biblio/decision-usefulness-whole-asset-operating-lease-capitalizations-001186nas a2200145   4500008004100000245012500041210006900166260000900235520058500244653001500829100001800844700002100862700001900883856013800902       2012                        eng d00aDoes it matter where assets are held and income is derived? Further evidence of differential value relevance from Quebec0 aDoes it matter where assets are held and income is derived Furth  c20123 aIn this paper, we build on recent studies documenting an economic discount on firms located in the Canadian province of Quebec that seems to be associated with the political risk generated by the Quebec separatist movement (e. g., Graham, Morrill and Morrill, 2005). We use information on firms’ economic activity in the province of Quebec as collected and published by the Quebec business newspaper Les Affaires for the period 1990-2008. We find that variables proxying for extent of operations in Quebec are associated with market-to-book multiples on book value and earnings.10aAccounting1 aGraham, Roger1 aMorrill, Cameron1 aMorrill, Janet  u/biblio/does-it-matter-where-assets-are-held-and-income-derived-further-evidence-differential-value-000548nas a2200145   4500008004100000245008400041210006900125260000900194300000900203490000700212653001500219100001800234700003100252856011900283       2011                        eng d00aThe Earnings Effects of Marketing Communications Expenditures during Recessions0 aEarnings Effects of Marketing Communications Expenditures during  c2011  a5-240 v4010aAccounting1 aGraham, Roger1 aFrankenberger, Kristina, D  u/biblio/earnings-effects-marketing-communications-expenditures-during-recessions-001659nas a2200157   4500008004100000245010200041210006900143260002300212490000700235520106100242653001501303100001701318700002001335700001801355856012801373       2011                        eng d00aEmpirical Evidence on the Impact of Book-Tax Differences on Divergence of Opinion Among Investors0 aEmpirical Evidence on the Impact of BookTax Differences on Diver  aSarasota, FLc20110 v333 aIt is well known that the objectives of financial accounting and tax accounting sometimes conflict, resulting in book-tax differences (BTDs). In this study we test for associations between measures of BTDs and measures of market participants’ uncertainty regarding the information conveyed in financial reports. The measures of market participant uncertainty are: (1) share turnover, (2) analyst forecast dispersion, and (3) stock return variance. We find positive associations between levels and variability of total BTDs and the three measures. After disaggregating BTDs into their permanent and temporary components, we find that both are positively associated with market uncertainty, although the permanent component of BTDs is generally more strongly and consistently associated with measures of uncertainty than is the temporary component. We interpret these results, in part, as indicative of the possible effect of uncertainty contained in BTDs, especially permanent BTDs, on the precision of the information conveyed in the financial statements10aAccounting1 aMoore, Jared1 aComprix, Joseph1 aGraham, Roger  u/biblio/empirical-evidence-impact-book-tax-differences-divergence-opinion-among-investors-000659nas a2200169   4500008004100000245014500041210006900186260000900255300001200264490000700276653001500283653000800298100001800306700001800324700001900342856012800361       2011                        eng d00aThe Short Happy Life of Celiant Corporation: Did Managerialism at Lucent Technologies Divert Shareholder Wealth to Private Equity Investors?0 aShort Happy Life of Celiant Corporation Did Managerialism at Luc  c2011  a337-3500 v2210aAccounting10aMBA1 aGraham, Roger1 aBanyi, Monica1 aCaplan, Dennis  u/biblio/short-happy-life-celiant-corporation-did-managerialism-lucent-technologies-divert-000574nas a2200109   4500008004100000245015900041210006900200260002900269653001500298100001800313856013300331       2010                        eng d00aCapitalization of Operating Leases and Future Operating Income, Manitoba Certified General Accountants Research Conference, May 2010, Winnipeg, Manitoba.*0 aCapitalization of Operating Leases and Future Operating Income M  aWinnipeg, Manitobac201010aAccounting1 aGraham, Roger  u/biblio/capitalization-operating-leases-and-future-operating-income-manitoba-certified-general-000525nas a2200109   4500008004100000245011500041210006900156260002300225653001500248100001800263856013400281       2009                        eng d00aCorporate Venturing at Lucent Technologies: Was Wealth Diverted from Shareholders to Private Equity Investors?0 aCorporate Venturing at Lucent Technologies Was Wealth Diverted f  aNew York, NYc200910aAccounting1 aGraham, Roger  u/biblio/corporate-venturing-lucent-technologies-was-wealth-diverted-shareholders-private-equity-000452nas a2200109   4500008004100000245007100041210006700112260002400179653001500203100001800218856010600236       2009                        eng d00aThe Earnings Effects of Advertising Expenditures during Recessions0 aEarnings Effects of Advertising Expenditures during Recessions  aNantes Francec200910aAccounting1 aGraham, Roger  u/biblio/earnings-effects-advertising-expenditures-during-recessions-000431nas a2200133   4500008004100000245004800041210004400089260002100133653001500154653000800169100001900177700001800196856008300214       2008                        eng d00aThe Short Happy Life of Celiant Corporation0 aShort Happy Life of Celiant Corporation  aDurham, NHc200810aAccounting10aMBA1 aCaplan, Dennis1 aGraham, Roger  u/biblio/short-happy-life-celiant-corporation-000317nas a2200109   4500008004100000245002300041210002300064260002200087653001500109100001800124856006500142       2007                        eng d00aAdvertising Assets0 aAdvertising Assets  aAuckland NZc200710aAccounting1 aGraham, Roger  u/biblio/advertising-assets-000498nas a2200109   4500008004100000245008900041210006900130260003300199653001500232100001800247856012300265       2005                        eng d00aThe incremental value relevance of geographic segment disclosures: Canadian evidence0 aincremental value relevance of geographic segment disclosures Ca  aWellington New Zealandc200510aAccounting1 aGraham, Roger  u/biblio/incremental-value-relevance-geographic-segment-disclosures-canadian-evidence-200492nas a2200109   4500008004100000245008900041210006900130260002700199653001500226100001800241856012300259       2005                        eng d00aThe incremental value relevance of geographic segment disclosures: Canadian evidence0 aincremental value relevance of geographic segment disclosures Ca  aSan Francisco CAc200510aAccounting1 aGraham, Roger  u/biblio/incremental-value-relevance-geographic-segment-disclosures-canadian-evidence-300494nas a2200109   4500008004100000245008900041210006900130260002900199653001500228100001800243856012300261       2005                        eng d00aThe incremental value relevance of geographic segment disclosures: Canadian evidence0 aincremental value relevance of geographic segment disclosures Ca  aQuebec City Quebecc200510aAccounting1 aGraham, Roger  u/biblio/incremental-value-relevance-geographic-segment-disclosures-canadian-evidence-401687nas a2200169   4500008004100000245011900041210006900160260000900229300001000238490000700248520107100255653001501326100001801341700001601359700001601375856012601391       2005                        eng d00aThe Value Relevance of Accounting under Political Uncertainty:  Evidence Related to Quebec's Independence Movement0 aValue Relevance of Accounting under Political Uncertainty Eviden  c2005  a49-680 v163 aThe Canadian province of Quebec is a region of an advanced industrialized nation characterized by a strong independence movement and, therefore, provides an interesting context in which to test the effect of political uncertainty on the relationship between market values and accounting values. In this study we compare market-to-book value associations of a sample of firms headquartered in Quebec with those of a sample of Canadian firms headquartered outside Quebec, over the period 1988”2002. Our comparisons suggest that, on average, the value of Quebec-based firms is significantly less than other Canadian firms when valuation is based on multiples of book value and earnings. In addition, we find that the "Quebec discount" decreased significantly in the period immediately following the 1995 provincial sovereignty referendum wherein Quebeckers voted (narrowly) against Quebec sovereignty. We conclude that the relative undervaluation of Quebec firms is related, at least in part, to political uncertainty associated with the Quebec independence movement.10aAccounting1 aGraham, Roger1 aMorrill, C.1 aMorrill, J.  u/biblio/value-relevance-accounting-under-political-uncertainty-evidence-related-quebecs-001682nas a2200169   4500008004100000245005900041210005900100260000900159300001200168490000700180520114500187653001501332100001801347700002201365700002701387856009801414       2003                        eng d00aDecision usefulness of joint venture reporting methods0 aDecision usefulness of joint venture reporting methods  c2003  a123-1370 v173 aDepending on the country and circumstances, reporting rules for intercor- porate investments may require the cost method, the equity method, proportionate consolidation, or full consolidation, and may yield dramatically different accounting num- bers. In the post-Enron environment there is a particular focus on investments for which liabilities remain off balance sheet. We compare the information content of alternative accounting treatments for a sample of Canadian firms reporting joint ventures under proportionate consolidation. We restate their financial statements using the equity method, and we compare the information content of the two accounting methods in predicting accounting return on common shareholders' equity. We find evidence consistent with the view that financial statements prepared under proportionate consolidation provide better predictions of future return on shareholders' equity than do financial statements prepared under the equity method. We conclude that, for these firms, proportionate consolidation provides information with greater predictive ability and greater relevance than does the equity method.10aAccounting1 aGraham, Roger1 aKing, Raymond, D.1 aMorrill, Cameron, K.J.  u/biblio/decision-usefulness-joint-venture-reporting-methods-002735nas a2200157   4500008004100000245007000041210006900111260000900180300001000189490001100199520219100210653001502401100003202416700001802448856011102466       2003                        eng d00aShould Firms Increase Advertising Expenditures During Recessions?0 aShould Firms Increase Advertising Expenditures During Recessions  c2003  a65-850 v03-0003 aSome advertisers believe that boosting advertising during recessions provides an added benefit in increased sales and profitability. However, evidence for this argument has been weak, first, because it fails to address firm-based (earnings and market value) outcomes, and second, because it has been studied primarily in non-consumer goods industries.In this report, Frankenberger and Graham extend the investigation of recessionary advertising spending increases and decreases to include financial measures of performance, and compare performance across consumer products, industrial products, and services industries. They conduct an econometric analysis employing cross-sectional time series regression on a sample of 2,662 firms over 16,147 firm-years. They analyze the economy-wide and industry-specific effects that average advertising spending has on earnings and market value, and compare those effects with the effects of increased and decreased advertising spending during recessionary periods. 
Their results indicate that advertising creates a firm asset by contributing to financial performance for up to three years in the future. Further, increasing spending on advertising during a recession leads to benefits that exceed the benefits of increasing advertising during nonrecessionary times. However, the effect varies by industry: A performance boost is observed during the recession year and one year following for consumer and industrial products firms, but not for services firms. When firms decrease their advertising during recession, financial performance is eroded only for industrial products firms, and only during the year of the recession. 
Frankenberger and Graham conclude that firms should support advertising budgets whenever possible, as advertising in general translates to an asset that is valued by stock market participants. For firms experiencing soft economies in the consumer and industrial products industries, it makes sense to increase budgets during a recession to realize an incremental gain in financial performance. Firms that decide to cut advertising spending during a recession may do so with little cost beyond the recessionary year. 
10aAccounting1 aFrankenberger, Kristina, D.1 aGraham, Roger  u/biblio/should-firms-increase-advertising-expenditures-during-recessions-002737nas a2200157   4500008004100000245007000041210006900111260000900180300001000189490001100199520219300210653001502403100003202418700001802450856011102468       2003                        eng d00aShould Firms Increase Advertising Expenditures During Recessions?0 aShould Firms Increase Advertising Expenditures During Recessions  c2003  a65-850 v03-0003 aSome advertisers believe that boosting advertising during recessions provides an added benefit in increased sales and profitability. However, evidence for this argument has been weak, first, because it fails to address firm-based (earnings and market value) outcomes, and second, because it has been studied primarily in non-consumer goods industries.In this report, Frankenberger and Graham extend the investigation of recessionary advertising spending increases and decreases to include financial measures of performance, and compare performance across consumer products, industrial products, and services industries. They conduct an econometric analysis employing cross-sectional time series regression on a sample of 2,662 firms over 16,147 firm-years. They analyze the economy-wide and industry-specific effects that average advertising spending has on earnings and market value, and compare those effects with the effects of increased and decreased advertising spending during recessionary periods. 
Their results indicate that advertising creates a firm asset by contributing to financial performance for up to three years in the future. Further, increasing spending on advertising during a recession leads to benefits that exceed the benefits of increasing advertising during nonrecessionary times. However, the effect varies by industry: A performance boost is observed during the recession year and one year following for consumer and industrial products firms, but not for services firms. When firms decrease their advertising during recession, financial performance is eroded only for industrial products firms, and only during the year of the recession. 
Frankenberger and Graham conclude that firms should support advertising budgets whenever possible, as advertising in general translates to an asset that is valued by stock market participants. For firms experiencing soft economies in the consumer and industrial products industries, it makes sense to increase budgets during a recession to realize an incremental gain in financial performance. Firms that decide to cut advertising spending during a recession may do so with little cost beyond the recessionary year. 
10aAccounting1 aFrankenberger, Kristina, D.1 aGraham, Roger  u/biblio/should-firms-increase-advertising-expenditures-during-recessions-101267nas a2200169   4500008004100000245006400041210006000105260000900165300001400174490000700188520072500195653001500920100001800935700002600953700001900979856009900998       2003                        eng d00aThe Value Relevance of Equity Method Fair Value Disclosures0 aValue Relevance of Equity Method Fair Value Disclosures  c2003  a1065-10880 v303 aWe assess the valuation implications of the fair value disclosures made for publicly traded securities accounted for under the equity method. We test the association between investors' stock price metrics and fair value disclosures while controlling for book values on a sample of 172 investor firm-years during 1993”1997. Our results indicate that the information in the fair value disclosures is incremental to the information provided by both an investment's equity method book value and equity method reported income. This suggests that there is nothing unique about investments in publicly traded common stock that involve significant influence that makes the fair value disclosures irrelevant for firm valuation.10aAccounting1 aGraham, Roger1 aLefanowicz, Craig, E.1 aPetroni, Kathy  u/biblio/value-relevance-equity-method-fair-value-disclosures-000542nas a2200109   4500008004100000245011800041210006900159260003700228653001500265100001800280856013400298       2002                        eng d00aA cost-benefit analysis of decreasing and maintaining and increasing investments in advertising during recessions0 acostbenefit analysis of decreasing and maintaining and increasin  aWinnipeg, Manitoba, Canadac200210aAccounting1 aGraham, Roger  u/biblio/cost-benefit-analysis-decreasing-and-maintaining-and-increasing-investments-advertising-000487nas a2200109   4500008004100000245008900041210006900130260002000199653001500219100001800234856012500252       2002                        eng d00aEconomic value analysis, inventory accounting, and the ambitious accounting graduate0 aEconomic value analysis inventory accounting and the ambitious a  aSedona AZc200210aAccounting1 aGraham, Roger  u/biblio/economic-value-analysis-inventory-accounting-and-ambitious-accounting-graduate-000542nas a2200109   4500008004100000245013000041210006900171260002600240653001500266100001800281856013300299       2002                        eng d00aProportionate consolidation vs. the equity method: A decision usefulness perspective on reporting interests in joint ventures0 aProportionate consolidation vs the equity method A decision usef  aMontreal Quebecc200210aAccounting1 aGraham, Roger  u/biblio/proportionate-consolidation-vs-equity-method-decision-usefulness-perspective-reporting-200541nas a2200109   4500008004100000245013000041210006900171260002500240653001500265100001800280856013300298       2002                        eng d00aProportionate consolidation vs. the equity method: A decision usefulness perspective on reporting interests in joint ventures0 aProportionate consolidation vs the equity method A decision usef  aSan Antonio TXc200210aAccounting1 aGraham, Roger  u/biblio/proportionate-consolidation-vs-equity-method-decision-usefulness-perspective-reporting-100454nas a2200133   4500008004100000245005500041210005400096260000900150300001000159653001500169100001800184700002200202856009600224       2001                        eng d00aDo share repurchases harm uninformed shareholders?0 aDo share repurchases harm uninformed shareholders  c2001  a11-1610aAccounting1 aGraham, Roger1 aKing, Raymond, D.  u/biblio/do-share-repurchases-harm-uninformed-shareholders-000464nas a2200109   4500008004100000245007200041210006800113260003700181653001500218100001800233856010300251       2001                        eng d00aThe equity method and the value relevance of fair value disclosures0 aequity method and the value relevance of fair value disclosures  aWinnipeg, Manitoba, Canadac200110aAccounting1 aGraham, Roger  u/biblio/equity-method-and-value-relevance-fair-value-disclosures-300448nas a2200109   4500008004100000245007200041210006800113260002100181653001500202100001800217856010300235       2001                        eng d00aThe equity method and the value relevance of fair value disclosures0 aequity method and the value relevance of fair value disclosures  aAtlanta GAc200110aAccounting1 aGraham, Roger  u/biblio/equity-method-and-value-relevance-fair-value-disclosures-200648nas a2200145   4500008004100000245007200041210006900113260000900182300000900191520013500200653001500335100001800350700002500368856010900393       2001                        eng d00aUnderstanding and managing receivables on U.S. government contracts0 aUnderstanding and managing receivables on US government contract  c2001  a4-113 aHere are some guidelines for government contractors to follow so they can plan and improve their billing and collection processes.10aAccounting1 aGraham, Roger1 aChrobuck, Gerald, R.  u/biblio/understanding-and-managing-receivables-us-government-contracts-000551nas a2200109   4500008004100000245014300041210006900184260002400253653001500277100001800292856013100310       2001                        eng d00aThe value of firms headquartered in Quebec relative to the value of firms headquartered elsewhere in Canada: Evidence of a Quebec discount0 avalue of firms headquartered in Quebec relative to the value of   aCorvallis, ORc200110aAccounting1 aGraham, Roger  u/biblio/value-firms-headquartered-quebec-relative-value-firms-headquartered-elsewhere-canada-100554nas a2200109   4500008004100000245014300041210006900184260002700253653001500280100001800295856013100313       2001                        eng d00aThe value of firms headquartered in Quebec relative to the value of firms headquartered elsewhere in Canada: Evidence of a Quebec discount0 avalue of firms headquartered in Quebec relative to the value of   aPhoenix, Arizonac200110aAccounting1 aGraham, Roger  u/biblio/value-firms-headquartered-quebec-relative-value-firms-headquartered-elsewhere-canada-200548nas a2200109   4500008004100000245014300041210006900184260002100253653001500274100001800289856013100307       2001                        eng d00aThe value of firms headquartered in Quebec relative to the value of firms headquartered elsewhere in Canada: Evidence of a Quebec discount0 avalue of firms headquartered in Quebec relative to the value of   aAtlanta GAc200110aAccounting1 aGraham, Roger  u/biblio/value-firms-headquartered-quebec-relative-value-firms-headquartered-elsewhere-canada-002820nas a2200157   4500008004100000245015300041210006900194260000900263300001200272490000700284520218400291653001502475100001802490700002202508856013202530       2000                        eng d00aAccounting Practices and the Market Valuation of Accounting Numbers: Evidence from Indonesia, Korea, Malaysia, the Philippines, Taiwan, and Thailand0 aAccounting Practices and the Market Valuation of Accounting Numb  c2000  a445-4700 v353 aThis study examines the relation between stock prices and accounting earnings and book values in six Asian countries: Indonesia, South Korea, Malaysia, the Philippines, Taiwan, and Thailand. The analysis is based on a residual earnings model that expresses the value of the firm in terms of book value and residual income. The model holds for any clean surplus accounting system. However, for finite time horizons, biased accounting may affect model estimates. The six countries examined in this study differ in faithfulness to clean surplus accounting as well as bias (conservatism). The study addresses two questions. First, are there systematic differences across countries in the value relevance of accounting, and are these differences related to accounting differences? Second, are there systematic differences in the incremental and relative information content of book value per share (BVPS) and abnormal (residual) earnings per share (REPS) across the countries, and are such differences related to accounting differences? We find differences across the six countries in the explanatory power of BVPS and REPS for firm values. Explanatory power for Taiwan and Malaysia is relatively low while that for Korea and the Philippines is relatively high. These differences are generally consistent with differences in accounting practice; however, since Korean accounting practice is strongly influenced by tax law, we did not expect the high association for Korea. Second, with respect to the incremental and relative explanatory power of BVPS and REPS, we find BVPS to have high explanatory power in the Philippines and Korea but little in Taiwan. In all six countries REPS has less explanatory power than BVPS in most years. Again, the evidence may be interpreted as suggesting accounting practice affects valuation (with Korea again as the exception). Finally, we provide evidence on the sensitivity of the timing of comparisons of stock prices and accounting values. We find that comparing prices at year-end (even though annual accounting information has not been released at that time), in general, provides the highest correlation between market and accounting numbers.10aAccounting1 aGraham, Roger1 aKing, Raymond, D.  u/biblio/accounting-practices-and-market-valuation-accounting-numbers-evidence-indonesia-korea-001361nas a2200157   4500008004100000245009000041210006900131260000900200300001200209490000700221520079100228653001501019100001801034700003201052856011901084       2000                        eng d00aThe Contribution of Changes in Advertising Expenditures to Earnings and Market Values0 aContribution of Changes in Advertising Expenditures to Earnings   c2000  a149-1550 v503 aWe examine the asset value of advertising expenditures for a sample of 320 firms with reported advertising expenditures for each of the 10 consecutive years ending in 1994. We find that, depending upon the industry, changes in advertising expenditures are significantly associated with earnings up to five years following the year of the expenditure. Furthermore, the asset values are significantly associated with the market values of the firms. Across all industries, the asset value of advertising expenditures appears to have a 3-year life with the greatest value on the current year and declining value in subsequent years. Asset values are found to be longest lived in the consumer products and industrial products industries and shortest lived in the sales and services industry.10aAccounting1 aGraham, Roger1 aFrankenberger, Kristina, D.  u/biblio/contribution-changes-advertising-expenditures-earnings-and-market-values-000451nas a2200109   4500008004100000245007200041210006800113260002400181653001500205100001800220856010300238       2000                        eng d00aThe equity method and the value relevance of fair value disclosures0 aequity method and the value relevance of fair value disclosures  aCorvallis, ORc200010aAccounting1 aGraham, Roger  u/biblio/equity-method-and-value-relevance-fair-value-disclosures-400554nas a2200109   4500008004100000245014300041210006900184260002700253653001500280100001800295856013100313       2000                        eng d00aThe value of firms headquartered in Quebec relative to the value of firms headquartered elsewhere in Canada: Evidence of a Quebec discount0 avalue of firms headquartered in Quebec relative to the value of   aManitoba, Canadac200010aAccounting1 aGraham, Roger  u/biblio/value-firms-headquartered-quebec-relative-value-firms-headquartered-elsewhere-canada-301474nas a2200169   4500008004100000245012900041210006900170260000900239300001100248490000700259520083500266653001501101100001801116700001801134700001701152856013501169       2000                        eng d00aThe Value Relevance of Accounting Information During a Financial Crises:  Thailand and the 1997 Decline in Value of the Baht0 aValue Relevance of Accounting Information During a Financial Cri  c2000  a84-1070 v113 aThis study addresses whether the financial turmoil surrounding the devaluation of the baht affected the value relevance of Thai accounting information. Our results suggest a decline in the value relevance of Thai book values and earnings following the devaluation. Prior to mid 1997 the Bank of Thailand pegged the value of the baht to a basket of currencies of which 80% was weighted to the US dollar. In response to pressure by currency speculators the bank abandoned its peg on July 2 1997 in favor of a managed float. The devaluation was followed by volatile exchange rates. The change in value relevance of accounting information after the devaluation may be attributable to the initial recognition of foreign exchange losses and the subsequent recognition of foreign exchange gains as exchange rates fell and then recovered.10aAccounting1 aGraham, Roger1 aKing, Raymond1 aBailes, Jack  u/biblio/value-relevance-accounting-information-during-financial-crises-thailand-and-1997-decline-000545nas a2200109   4500008004100000245012400041210006900165260003000234653001500264100001800279856013800297       1999                        eng d00aAccounting practices and market values: Evidence from Indonesia, Korea, Malaysia, the Philippines, Taiwan, and Thailand0 aAccounting practices and market values Evidence from Indonesia K  aMelbourne Australiac199910aAccounting1 aGraham, Roger  u/biblio/accounting-practices-and-market-values-evidence-indonesia-korea-malaysia-philippines-taiwan-100550nas a2200109   4500008004100000245013200041210006900173260003000242653001500272100001800287856013500305       1999                        eng d00aThe value relevance of accounting information during a financial crisis: Thailand and the 1997 decline in the value of the baht0 avalue relevance of accounting information during a financial cri  aMelbourne Australiac199910aAccounting1 aGraham, Roger  u/biblio/value-relevance-accounting-information-during-financial-crisis-thailand-and-1997-decline-400548nas a2200109   4500008004100000245013200041210006900173260002800242653001500270100001800285856013500303       1999                        eng d00aThe value relevance of accounting information during a financial crisis: Thailand and the 1997 decline in the value of the baht0 avalue relevance of accounting information during a financial cri  aNewport Beach, CAc199910aAccounting1 aGraham, Roger  u/biblio/value-relevance-accounting-information-during-financial-crisis-thailand-and-1997-decline-500543nas a2200109   4500008004100000245013200041210006900173260002300242653001500265100001800280856013500298       1999                        eng d00aThe value relevance of accounting information during a financial crisis: Thailand and the 1997 decline in the value of the baht0 avalue relevance of accounting information during a financial cri  aPortland, ORc199910aAccounting1 aGraham, Roger  u/biblio/value-relevance-accounting-information-during-financial-crisis-thailand-and-1997-decline-3