{"id":"https://openalex.org/W2018976856","doi":"https://doi.org/10.1080/00014788.1987.9729342","title":"The Share Price Impact of UK CCA Disclosures","display_name":"The Share Price Impact of UK CCA Disclosures","publication_year":1987,"publication_date":"1987-12-01","ids":{"openalex":"https://openalex.org/W2018976856","doi":"https://doi.org/10.1080/00014788.1987.9729342","mag":"2018976856"},"language":"en","primary_location":{"id":"doi:10.1080/00014788.1987.9729342","doi":"https://doi.org/10.1080/00014788.1987.9729342","is_oa":false,"landing_page_url":"https://doi.org/10.1080/00014788.1987.9729342","pdf_url":null,"source":{"id":"https://openalex.org/S323237","display_name":"Accounting and Business Research","issn_l":"0001-4788","issn":["0001-4788","2159-4260"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a","anvur-class-a","anvur-scientific","cwts-core","erih-plus","fnege-2","jufo-2","norway-1","poland-100","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310320547","host_organization_name":"Taylor & Francis","host_organization_lineage":["https://openalex.org/P4310320547","https://openalex.org/P4310320449"],"host_organization_lineage_names":["Taylor & Francis","Informa"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Accounting and Business Research","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5067828114","display_name":"Ken V. Peasnell","orcid":"https://orcid.org/0000-0003-4472-146X","observed_orcids":["https://orcid.org/0000-0003-4472-146X"]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"K. V. Peasnell","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"middle","author":{"id":"https://openalex.org/A5048423987","display_name":"Len Skerratt","orcid":"https://orcid.org/0000-0001-7167-9864","observed_orcids":["https://orcid.org/0000-0001-7167-9864"]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"L. C. L. Skerratt","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"last","author":{"id":"https://openalex.org/A5109611493","display_name":"C.W.R. Ward","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"C. W. R. Ward","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":{"value":2970,"currency":"USD","value_usd":2970},"apc_paid":null,"fwci":4.7552,"has_fulltext":false,"cited_by_count":16,"citation_normalized_percentile":{"value":0.93926416,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":89,"max":94},"biblio":{"volume":"18","issue":"69","first_page":"3","last_page":"15"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.7411999702453613,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.7411999702453613,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.16500000655651093,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10047","display_name":"Financial Markets and Investment Strategies","score":0.047600001096725464,"subfield":{"id":"https://openalex.org/subfields/2003","display_name":"Finance"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/current-cost-accounting","display_name":"current cost accounting","score":0.9909999966621399},{"id":"https://openalex.org/keywords/stock-price-reaction","display_name":"stock price reaction","score":0.6119999885559082},{"id":"https://openalex.org/keywords/abnormal-returns","display_name":"abnormal returns","score":0.7570000290870667},{"id":"https://openalex.org/keywords/historical-cost-accounting","display_name":"historical cost accounting","score":0.7480000257492065},{"id":"https://openalex.org/keywords/accounting-disclosure","display_name":"accounting disclosure","score":0.4390000104904175},{"id":"https://openalex.org/keywords/london-stock-market","display_name":"London stock market","score":0.7570000290870667},{"id":"https://openalex.org/keywords/uk-firms","display_name":"UK firms","score":0.4090000092983246}],"concepts":[{"id":"https://openalex.org/C99656134","wikidata":"https://www.wikidata.org/wiki/Q2912993","display_name":"Ordinary least squares","level":2,"score":0.7797167301177979},{"id":"https://openalex.org/C149782125","wikidata":"https://www.wikidata.org/wiki/Q160039","display_name":"Econometrics","level":1,"score":0.7286763191223145},{"id":"https://openalex.org/C204036174","wikidata":"https://www.wikidata.org/wiki/Q909380","display_name":"Stock (firearms)","level":2,"score":0.5854203701019287},{"id":"https://openalex.org/C176217482","wikidata":"https://www.wikidata.org/wiki/Q860554","display_name":"Metric (unit)","level":2,"score":0.5827401280403137},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.5314242839813232},{"id":"https://openalex.org/C2779538965","wikidata":"https://www.wikidata.org/wiki/Q1020013","display_name":"Share price","level":3,"score":0.4645141661167145},{"id":"https://openalex.org/C105795698","wikidata":"https://www.wikidata.org/wiki/Q12483","display_name":"Statistics","level":1,"score":0.3460186719894409},{"id":"https://openalex.org/C162118730","wikidata":"https://www.wikidata.org/wiki/Q1128453","display_name":"Actuarial science","level":1,"score":0.3433327078819275},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.32837799191474915},{"id":"https://openalex.org/C33923547","wikidata":"https://www.wikidata.org/wiki/Q395","display_name":"Mathematics","level":0,"score":0.21966293454170227},{"id":"https://openalex.org/C21547014","wikidata":"https://www.wikidata.org/wiki/Q1423657","display_name":"Operations management","level":1,"score":0.21895498037338257},{"id":"https://openalex.org/C200870193","wikidata":"https://www.wikidata.org/wiki/Q11691","display_name":"Stock exchange","level":2,"score":0.1861954629421234},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.14589297771453857},{"id":"https://openalex.org/C127413603","wikidata":"https://www.wikidata.org/wiki/Q11023","display_name":"Engineering","level":0,"score":0.11354866623878479},{"id":"https://openalex.org/C78519656","wikidata":"https://www.wikidata.org/wiki/Q101333","display_name":"Mechanical engineering","level":1,"score":0.0}],"mesh":[],"locations_count":2,"locations":[{"id":"doi:10.1080/00014788.1987.9729342","doi":"https://doi.org/10.1080/00014788.1987.9729342","is_oa":false,"landing_page_url":"https://doi.org/10.1080/00014788.1987.9729342","pdf_url":null,"source":{"id":"https://openalex.org/S323237","display_name":"Accounting and Business Research","issn_l":"0001-4788","issn":["0001-4788","2159-4260"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a","anvur-class-a","anvur-scientific","cwts-core","erih-plus","fnege-2","jufo-2","norway-1","poland-100","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310320547","host_organization_name":"Taylor & Francis","host_organization_lineage":["https://openalex.org/P4310320547","https://openalex.org/P4310320449"],"host_organization_lineage_names":["Taylor & Francis","Informa"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Accounting and Business Research","raw_type":"journal-article"},{"id":"pmh:oai:eprints.lancs.ac.uk:212840","doi":null,"is_oa":false,"landing_page_url":"https://eprints.lancs.ac.uk/id/eprint/212840/","pdf_url":null,"source":{"id":"https://openalex.org/S4306401916","display_name":"Lancaster EPrints (Lancaster University)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I67415387","host_organization_name":"Lancaster University","host_organization_lineage":["https://openalex.org/I67415387"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"Journal Article"}],"best_oa_location":null,"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":25,"referenced_works":["https://openalex.org/W240701929","https://openalex.org/W654812391","https://openalex.org/W1496794526","https://openalex.org/W1583630143","https://openalex.org/W1965462086","https://openalex.org/W1973429519","https://openalex.org/W1979825610","https://openalex.org/W1988144534","https://openalex.org/W1991683790","https://openalex.org/W2002664886","https://openalex.org/W2030297459","https://openalex.org/W2053426470","https://openalex.org/W2056163012","https://openalex.org/W2089298771","https://openalex.org/W2101455925","https://openalex.org/W2101718392","https://openalex.org/W2128778916","https://openalex.org/W2318615239","https://openalex.org/W2321500249","https://openalex.org/W2327223264","https://openalex.org/W2327474367","https://openalex.org/W2328664579","https://openalex.org/W2328883961","https://openalex.org/W2333448746","https://openalex.org/W2334655866"],"related_works":["https://openalex.org/W2056163012","https://openalex.org/W1985311143","https://openalex.org/W152446253","https://openalex.org/W6942524867","https://openalex.org/W3214620501","https://openalex.org/W3109141323","https://openalex.org/W2025026658","https://openalex.org/W2062247362","https://openalex.org/W2045040896","https://openalex.org/W3184934109"],"abstract_inverted_index":{"This":[0],"study":[1],"investigates":[2],"the":[3,6,17,52,70,73,98,110,120],"impact":[4,93],"of":[5,60,72],"experimental":[7,29],"standard,":[8],"SSAP16":[9],"(Current":[10],"Cost":[11],"Accounting),":[12],"on":[13,16,94],"share":[14],"returns":[15,96],"London":[18],"stock":[19,95],"market.":[20],"Approximately":[21],"200":[22],"companies":[23],"were":[24],"examined":[25],"between":[26],"1980\u201384.":[27],"The":[28,82],"design":[30],"specifies":[31],"current":[32],"cost":[33,40,129],"as":[34],"a":[35,58,89],"supplementary":[36],"signal":[37],"to":[38,68,76,101,108],"historical":[39,128],"and":[41,51,75],"employs":[42],"two":[43],"main":[44,111],"statistical":[45],"tools:":[46],"ordinary":[47],"least":[48],"squares":[49],"regression":[50],"abnormal":[53],"performance":[54],"metric.":[55],"In":[56],"addition,":[57],"number":[59],"different":[61],"CCA":[62,86,104],"measurements":[63],"are":[64,123],"specified":[65],"in":[66,97,119],"order":[67],"assess":[69],"sensitivity":[71],"results":[74,83],"ease":[77],"comparison":[78],"with":[79,127,132],"other":[80],"studies.":[81],"suggest":[84],"that":[85,133],"information":[87,130],"has":[88],"small":[90],"but":[91],"significant":[92],"days":[99],"up":[100],"announcement.":[102],"However,":[103],"does":[105],"not":[106],"seem":[107],"be":[109],"driving":[112],"force":[113],"behind":[114],"long":[115,121],"period":[116],"returns.":[117],"Returns":[118],"run":[122],"associated":[124],"more":[125],"closely":[126],"than":[131],"generated":[134],"by":[135],"SSAPI6.":[136]},"counts_by_year":[{"year":2015,"cited_by_count":1},{"year":2014,"cited_by_count":1}],"updated_date":"2026-11-03T10:50:19.383937","created_date":"2016-06-24T00:00:00"}
