Construct · 1 fields · 1 citations

information content of losses: a standalone construct

One name. One construct. A landmark on the map.

● anchor · a standalone construct Nearest construct by meaning·not indexed
informationcontent of losses1 CONSTRUCTInformation content ofHAYN · FINANCIAL ACCOUNTING

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Financial accounting

the finding that losses carry weaker price responses than profits because shareholders can abandon the firm, making losses less persistent.

In financial accounting, information content of losses refers to the finding that losses carry weaker price responses than profits because shareholders can abandon the firm, making losses less persistent. This meaning comes from Hayn (1995) in Journal of Accounting and Economics.[1]

Unit
Recovery means
Measured by

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Nearby constructs

business1 fields · 1 citationsanchor · a standalone constructcarry1 fields · 1 citationsanchor · a standalone constructinformation4 fields · 5 citationsjingle · one word, four constructs

References

  1. Hayn, C. (1995). The information content of losses. Journal of Accounting and Economics, 20(2), 125-153. https://doi.org/10.1016/0165-4101(95)00397-2

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