We have benefited from comments and suggestions made by seminar participants at The University of North Carolina and the University of Rochester, and by Charles Plosser, Bill Schwert, Ross Watts, Chuck Whiteman, an anonymous referee, and Ray Ball (editor). We gratefully acknowledge the financial support of the London Business School, Penn State University, and the Simon School of Business at the University of Rochester. This paper was previously circulated under the title “On the Use of Mishkin's Rational Expectations Approach to Testing Efficient-Markets Hypotheses in Accounting Research.”
Regression-Based Tests of the Market Pricing of Accounting Numbers: The Mishkin Test and Ordinary Least Squares
Version of Record online: 28 SEP 2007
Journal of Accounting Research
Volume 45, Issue 5, pages 1081–1114, December 2007
How to Cite
KRAFT, A., LEONE, A. J. and WASLEY, C. E. (2007), Regression-Based Tests of the Market Pricing of Accounting Numbers: The Mishkin Test and Ordinary Least Squares. Journal of Accounting Research, 45: 1081–1114. doi: 10.1111/j.1475-679X.2007.00261.x
- Issue online: 28 SEP 2007
- Version of Record online: 28 SEP 2007
- Received 8 January 2007; accepted 24 May 2007
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