A Matter of Principle: Accounting Reports Convey Both Cash-Flow News and Discount-Rate News
Published Online:20 Jun 2019https://doi.org/10.1287/mnsc.2018.3187
- Cited by
- 14 April 2026 | North American Actuarial Journal, Vol. 3
- 1 January 2026 | SSRN Electronic Journal, Vol. 58
- 1 May 2025 | Asian Journal of Accounting Research, Vol. 10, No. 4
- 2 July 2025 | Journal of Accounting, Auditing & Finance, Vol. 16
- 17 February 2025 | Journal of Business Finance & Accounting, Vol. 52, No. 3
- 7 February 2025 | Accounting Horizons, Vol. 39, No. 1
- 8 January 2025 | Financial Analysts Journal, Vol. 81, No. 1
- 29 December 2023 | Accounting, Economics, and Law: A Convivium, Vol. 14, No. 3
- 22 September 2023 | Management Science, Vol. 70, No. 7
- 31 January 2023 | Review of Accounting Studies, Vol. 29, No. 2
- 30 August 2022 | Review of Accounting Studies, Vol. 29, No. 1
- 12 October 2023 | Journal of Business Finance & Accounting, Vol. 51, No. 3-4
- The British Accounting Review, Vol. 55, No. 6
- 21 July 2023 | Review of Quantitative Finance and Accounting, Vol. 61, No. 3
- 8 November 2021 | European Accounting Review, Vol. 32, No. 3
- 26 November 2021 | Review of Accounting Studies, Vol. 28, No. 1
- 29 January 2019 | Accounting, Economics, and Law: A Convivium, Vol. 12, No. 4
- 7 September 2021 | Accounting and Business Research, Vol. 52, No. 6
- Journal of Accounting and Economics, Vol. 73, No. 2-3
- SSRN Electronic Journal, Vol. 53
- 16 September 2020 | Review of Accounting Studies, Vol. 26, No. 1
- SSRN Electronic Journal, Vol. 5
- SSRN Electronic Journal, Vol. 118
- 26 October 2020 | Sustainability, Vol. 12, No. 21
- 4 April 2020 | Journal of Business Finance & Accounting, Vol. 47, No. 7-8
Volume 65, Issue 12
December 2019
Pages 5449-5956
Article Information
Supplemental Material
Metrics
Information
- Received:July 26, 2016
- Accepted:March 12, 2018
- Published Online:June 20, 2019
Copyright © 2019, INFORMS
Cite as
Stephen H. Penman, Nir Yehuda (2019) A Matter of Principle: Accounting Reports Convey Both Cash-Flow News and Discount-Rate News. Management Science 65(12):5584-5602.
https://doi.org/10.1287/mnsc.2018.3187
Keywords
