We thank the following individuals for useful discussions and comments: Mary Barth, Anne Beatty, John Core, Merle Erickson (editor), David Harris, Robert Merton, Jim Ohlson, Devin Shanthikumar, Kumar Shivakumar, Irem Tuna, Florin Vasvari, Sean Wang, and an anonymous reviewer. We also thank seminar participants from Boston University, the Financial Accounting Standards Research Initiative, the Financial Economics and Accounting 2009 Conference, the 2010 IMO Conference at Harvard Business School, the Journal of Accounting, Auditing and Finance 2009 Conference at New York University, the London Business School, New York University, Syracuse University, University of Connecticut, and the Research Accounting Conference at Yale University.
Information Risk and Fair Values: An Examination of Equity Betas
Article first published online: 7 MAR 2011
©, University of Chicago on behalf of the Accounting Research Center, 2011
Journal of Accounting Research
Volume 49, Issue 4, pages 1083–1122, September 2011
How to Cite
RIEDL, E. J. and SERAFEIM, G. (2011), Information Risk and Fair Values: An Examination of Equity Betas. Journal of Accounting Research, 49: 1083–1122. doi: 10.1111/j.1475-679X.2011.00408.x
- Issue published online: 18 JUL 2011
- Article first published online: 7 MAR 2011
- Accepted manuscript online: 1 FEB 2011 06:14AM EST
- Received 12 January 2010; accepted 10 January 2011
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