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- Publications
- Influence
POST-EARNINGS-ANNOUNCEMENT DRIFT - DELAYED PRICE RESPONSE OR RISK PREMIUM
- V. Bernard, J. Thomas
- Economics
- 1989
This study seeks to discriminate between competing explanations of "post-earnings-announcement drift." Ball and Brown [1968] were the first to note that even after earnings are announced, estimated… Expand
Evidence that stock prices do not fully reflect the implications of current earnings for future earnings
- V. Bernard, J. Thomas
- Economics
- 1 December 1990
Evidence presented here is consistent with a failure of stock prices to reflect fully the implications of current earnings for future earnings. Specifically, the three-day price reactions to… Expand
Tests of Analysts' Overreaction/Underreaction to Earnings Information as an Explanation for Anomalous Stock Price Behavior
- Jeffery Abarbanell, V. Bernard
- Economics
- 1 July 1992
This study examines whether security analysts underreact or overreact to prior earnings information, and whether any such behavior could explain previously documented anomalous stock price movements.… Expand
CROSS-SECTIONAL DEPENDENCE AND PROBLEMS IN INFERENCE IN MARKET-BASED ACCOUNTING RESEARCH
- V. Bernard
- Economics
- 21 January 1987
This paper provides a framework and some empirical evidence to evaluate the seriousness of problems in inference that arise in stockreturn-based studies when the data are cross-sectionally dependent.… Expand
What motivates managers' choice of discretionary accruals?
- V. Bernard, D. Skinner
- Economics
- 1 August 1996
Abstract The papers by Subramanyam (1996) and Kasanen, Kinnunen, and Niskanen (KKN, 1996) both consider why managers manipulate accounting accruals. Subramanyam finds that discretionary accruals are… Expand
Is the US Stock Market Myopic
- Jeffery Abarbanell, V. Bernard
- Economics
- 23 January 2000
This paper tests whether the US stock market is myopic, in the sense that it places less than the appropriate weight on expected long-run earnings. The tests are made possible through reliance on a… Expand
THE NATURE AND AMOUNT OF INFORMATION IN CASH FLOWS AND ACCRUALS
- V. Bernard, T. Stober
- Business
- 1989
- 270
- 19
Stock price reactions to earnings announcements : a summary of recent anomalous evidence and possible explanations
- V. Bernard
- Economics
- 1992
- 107
- 16
Business analysis and valuation : using financial statements
- K. Palepu, Paul Healy, V. Bernard, S. Wright, M. Bradbury, P. Lee
- Business
- 2010
This text is divided into concise learning parts that cover both the why and how of accounting. The text introduces and develops a framework for business analysis and valuation using financial… Expand
- 320
- 14