Linda Vincent

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We decompose stock returns into components attributable to tangible and intangible information. A firm’s tangible return is the component of its return attributable to fundamental accounting-performance information, and its intangible return is the component which is orthogonal to this information. Our evidence indicates that intangible information reliably(More)
We investigate the relative informativeness of earnings and dividends for firms with dual class capital structures. In these firms, two classes of common stock create a separation between cash flow rights and voting rights. Despite the concentrated ownership in the dual class firms, we find significantly lower informativeness of earnings, in the form of a(More)
Comparing the Accuracy and Explainability of Dividend, Free Cash Flow, and Abnormal Earnings Equity Value Estimates Author(s): Jennifer Francis, Per Olsson, Dennis R. Oswald Source: Journal of Accounting Research, Vol. 38, No. 1 (Spring, 2000), pp. 45-70 Published by: Blackwell Publishing on behalf of Accounting Research Center, Booth School of Business,(More)
BACKGROUND A study was conducted to identify determinants of diagnostic delay in order to develop strategies to reduce the waiting time for breast cancer diagnosis. METHODS A cohort of 696 women diagnosed with early breast cancer was recruited in two radiation oncology centers of Quebec, Canada, in 2002-2003. A structured questionnaire was administered to(More)
The paper studies a manager’s optimal earnings forecasting strategy and optimal accruals management policy in a setting where both the mean and the variance of the distribution generating the firm’s cash flows are unknown. The paper shows that the equilibrium price of the firm is a function of the manager’s forecast, the firm’s reported earnings, and the(More)
In this study, I examine whether banks use loan securitizations in managing accounting information for regulatory purposes and whether managers’ private information is detectable in their actions. Recent changes in the accounting for loan transfers have allowed securitizations with certain forms of retained interests to be accounted for as sales.(More)
There is evidence to suggest that aerobic fitness levels among adults have declined markedly over the past 2 to 3 decades. Submaximal field measures of aerobic fitness, such as step tests, may now be seen as aversive by contemporary neophyte exercisers. In this study, a single-factor within-subjects (repeated measures) factorial design was used to compare(More)
Accurate assessment of body composition is essential in the evaluation of obesity. While laboratory methods are commonly used to assess fat mass, field measures (e.g., skinfold thickness [SKF] and bioelectrical impedance [BIA]) may be more practical for screening large numbers of individuals in intervention studies. In this study, a correlational design was(More)