Disclosure of Estimates of Holding Gains and the Assessment of Systematic Risk

A. Rashad Abdel-Khalik, James C. Mckeown

Research output: Contribution to journalArticlepeer-review

Original languageEnglish (US)
Pages (from-to)46-77
Number of pages32
JournalJournal of Accounting Research
Volume16
DOIs
StatePublished - 1978

Keywords

  • Replacement value
  • Systematic risk
  • Income estimates
  • Cost estimates
  • Dividends
  • Net income
  • Value weighted index
  • Cash

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