S. Penman

发表

Discussion of “Back to Basics: Forecasting the Revenues of Internet Firms” and “A Rude Awakening: Internet Shakeout in 2000”

S. Penman, 2001 .

Combining Earnings and Book Value in Equity Valuation

S. Penman, 1997 .

FINANCIAL STATEMENT ANALYSIS AND THE PREDICTION OF STOCK RETURNS

S. Penman, Jane A. Ou, 1989 .

An Empirical-Investigation Of The Voluntary Disclosure Of Corporate-Earnings Forecasts

Stephen H. Penman, S. Penman, 1980 .

Accounting Conservatism, the Quality of Earnings, and Stock Returns

Xiao-Jun Zhang, Stephen H. Penman, S. Penman, 1999 .

The Book-to-Price Effect in Stock Returns: Accounting for Leverage

Scott A. Richardson, A. I. Tuna, S. Penman, 2005 .

Financial Statement Analysis and Security Valuation

S. Penman, 2001 .

The articulation of price-earnings ratios and market-to-book ratios and the evaluation of growth

S. Penman, 1996 .

Financial reporting quality: is fair value a plus or a minus?

S. Penman, 2007 .

Return to Fundamentals

Stephen H. Penman, S. Penman, 1992 .

Response to the Financial Accounting Standards Board's and the International Accounting Standard Board's Joint Discussion Paper Entitled, 'Preliminary Views on Financial Statement Presentation'

Robert J. Bloomfield, Karim Jamal, Shyam Sunder, 2010 .

Insider Trading and the Dissemination of Firms' Forecast Information

Stephen H. Penman, S. Penman, 1982 .

Validation of a method for assessing the ability of trainee specialist search dogs

N. Rooney, J. Bradshaw, S. Penman, 2007 .

Response to the Financial Accounting Standards Board’s and the International Accounting Standards Board’s Joint Discussion Paper Entitled Preliminary Views on Revenue Recognition in Contracts with Customers

James A. Ohlson, Theodore E. Christensen, Stephen R. Moehrle, 2010 .

Response to the Financial Accounting Standards Board's and the International Accounting Standard Board's Joint Discussion Paper Entitled, 'Preliminary Views on Revenue Recognition in Contracts with Customers'

James A. Ohlson, Theodore E. Christensen, Stephen R. Moehrle, 2009 .

A Research Based Perspective on SEC’s Proposed Rule on ROADMAP FOR Potential Use of Financial Statements Prepared in Accordance with International Financial Reporting Standards (IFRS) by U.S. Issuers

James A. Ohlson, Theodore E. Christensen, Stephen R. Moehrle, 2009 .

The Dividend Displacement Property and the Substitution of Anticipated Earnings for Dividends in Equity Valuation

S. Penman, Theodore Sougiannis, 1996 .

BOOK RATE-OF-RETURN AND THE PREDICTION OF EARNINGS CHANGES

James A. Ohlson, S. Penman, R. Freeman, 1982 .

An Evaluation of Accounting Rate-of-return

Stephen H. Penman, S. Penman, 1991 .

Conservatism as a Defining Principle for Accounting

S. Penman, 2016 .

American Accounting Association's Financial Accounting Standards Committee (FASAC)

James A. Ohlson, Theodore E. Christensen, S. Penman, 2015 .

Comments on the Proposed SEC's 2010-2015 Draft Strategic Plan

James A. Ohlson, Theodore E. Christensen, S. Penman, 2010 .

Comments on Proposed SEC 2010-2015 Draft Strategic Plan

James A. Ohlson, Theodore E. Christensen, S. Penman, 2009 .

Discussion of “On Accounting-Based Valuation Formulae” and “Expected EPS and EPS Growthas Determinants of Value”

S. Penman, 2005 .

Handling Valuation Models

S. Penman, 2006 .

The implied cost of capital: accounting for growth

S. Penman, J. Zhu, Haofei Wang, 2019, Review of Quantitative Finance and Accounting.

Connecting book rate of return to risk and return: the information conveyed by conservative accounting

S. Penman, Xiao-Jun Zhang, 2020, Review of Accounting Studies.

Returns to buying earnings and book value: accounting for growth and risk

S. Penman, Francesco Reggiani, 2013, Review of Accounting Studies.

A Research-Based Perspective on the SEC’s Proposed Rule—Roadmap for the Potential Use of Financial Statements Prepared in Accordance with International Financial Reporting Standards (IFRS) by U.S. Issuers

James A. Ohlson, Theodore E. Christensen, Stephen R. Moehrle, 2010 .

Financial Statement Analysis of Leverage and How It Informs About Profitability and Price-to-Book Ratios

S. Penman, Doron Nissim, 2001 .

Moving the Conceptual Framework Forward: Accounting for Uncertainty

S. Penman, R. Barker, 2020, Contemporary Accounting Research.

The Quality of Financial Statements: Perspectives from the Recent Stock Market Bubble

Stephen H. Penman, S. Penman, 2002 .

Timeliness Of Reporting And The Stock-Price Reaction To Earnings Announcements

Stephen H. Penman, S. Penman, Anne E. Chambers, 1984 .

Accounting Measurement, Price-Earnings Ratio, and the Information Content of Security Prices

Stephen H. Penman, S. Penman, Jane A. Ou, 1989 .

A Perspective on the Canadian Accounting Standards Board Exposure Draft on Generally Accepted Accounting Principles for Private Enterprises

James A. Ohlson, Theodore E. Christensen, S. Sunder, 2010 .

Comments on Canadian Accounting Standards Board Exposure Draft on Generally Accepted Accounting Principles for Private Enterprises

James A. Ohlson, Theodore E. Christensen, S. Sunder, 2009 .

The Predictive Content of Earnings Forecasts and Dividends

S. Penman, 1983 .

A Comparison of the Information Content of Insider Trading and Management Earnings Forecasts

S. Penman, 1985, Journal of Financial and Quantitative Analysis.

Accounting Anomalies, Risk and Return

S. Penman, J. Zhu, 2014 .

Book Rate-Of-Return And Prediction Of Earnings Changes - An Empirical-Investigation

James A. Ohlson, Stephen H. Penman, S. Penman, 1982 .

Financial Statement Information and the Pricing of Earnings Changes

S. Penman, 2016 .

Returns to buying earnings and book value: accounting for growth and risk

Francesco Reggiani, Stephen H. Penman, S. Penman, 2009 .

Ratio Analysis and Equity Valuation

S. Penman, Doron Nissim, 1999 .

On Comparing Cash Flow and Accrual Accounting Models for Use in Equity Valuation: A Response to Lundholm and O'Keefe (CAR, Summer 2001)

S. Penman, 2001 .

On Comparing Cash Flow and Accrual Accounting Models for Use in Equity Valuation

S. Penman, 2001 .

A Perspective on the Joint IASB/FASB Exposure Draft on Accounting for Leases

James A. Ohlson, S. Penman, K. Jamal, 2011 .

An Accounting-Based Asset Pricing Model and a Fundamental Factor

S. Penman, J. Zhu, 2019, SSRN Electronic Journal.

A Fundamental Factor Model

S. Penman, J. Zhu, 2018 .

Modeling Sustainable Earnings and P/E Ratios with Financial Statement Analysis

S. Penman, Xiao-Jun Zhang, 2002 .

Ratio Analysis and Equity Valuation: From Research to Practice

Stephen H. Penman, S. Penman, Doron Nissim, 2001 .

A fundamentalist perspective on accounting and implications for accounting research

Guohua Jiang, S. Penman, 2013 .

Accounting for Intangible Assets: There is Also an Income Statement

S. Penman, 2009 .

Accounting for value

Stephen H. Penman, S. Penman, 2010 .

Accounting standard setting: Thoughts on developing a conceptual framework

S. Penman, 2013 .

An issues paper on comprehensive income

Terry D. Warfield, Thomas J. Linsmeier, Mark H. Lang, 1997 .

Principles for the Application of Fair Value Accounting

S. Penman, Doron Nissim, 2008 .

Accounting for intangible assets: suggested solutions

S. Penman, R. Barker, Alan Teixeira, 2020, SSRN Electronic Journal.

Response to the Financial Accounting Standards Board's and the International Accounting Standard Board's Joint Discussion Paper Entitled, 'Preliminary Views on Financial Statement Presentation'

James A. Ohlson, Theodore E. Christensen, S. Penman, 2009 .

Some Conceptual Tensions in Financial Reporting

James A. Ohlson, S. Sunder, S. Penman, 2012 .

A Framework for Financial Reporting Standards: Issues and a Suggested Model

Robert J. Bloomfield, Karim Jamal, James A. Ohlson, 2009 .

Volatility increases subsequent to stock splits: An empirical aberration

James A. Ohlson, Stephen H. Penman, S. Penman, 1985 .

Abnormal returns to investment strategies based on the timing of earnings reports

S. Penman, 1984 .

Accounting Changes and Stock Prices: An Examination of Selected Uncontrolled Variables

S. Penman, I. Eggleton, J. R. Twombly, 1976 .

The distribution of earnings news over time and seasonalities in aggregate stock returns

Stephen H. Penman, S. Penman, 1987 .

The Association between Changes in Interest Rates, Earnings, and Equity Values

S. Penman, Doron Nissim, 2003 .

Response to the FASB invitation to comment, "recommendations of the AICPA special committee on financial reporting and the association for investment management and research"

Terry D. Warfield, Thomas J. Linsmeier, Mark H. Lang, 1997 .

Modeling Sustainable Earnings and P / E Ratios Using Financial Statement Information

Stephen H. Penman, S. Penman, 2004 .

Financial Forecasting, Risk and Valuation: Accounting for the Future

S. Penman, 2010 .

Accounting-Based Estimates of the Cost of Capital: A Third Way

S. Penman, J. Zhu, 2016 .

Fundamentals of Value versus Growth Investing and an Explanation for the Value Trap

S. Penman, Francesco Reggiani, 2018, Financial Analysts Journal.

Conceptual Issues in Financial Reporting

James A. Ohlson, S. Sunder, S. Penman, 2011 .

Accounting for Revenues: A Framework for Standard Setting

James A. Ohlson, S. Penman, K. Jamal, 2011 .

Valuation: Accounting for Risk and the Expected Return

S. Penman, 2015 .

An Empirical Analysis of the Effect of Changes in Interest Rates on Accounting Rates of Return, Growth, and Equity Values

S. Penman, Doron Nissim, 2001 .

Valuation Models An Issue Of Accounting Theory

S. Penman, 2014 .

Paths to Valuation, Asset Pricing, and Practical Investing: Can Accounting and Finance Approaches Be Reconciled?

S. Penman, 2012 .

VOLUNTARY FORECAST DISCLOSURE, NONDISCLOSURE, AND STOCK-PRICES

B. Lev, S. Penman, 1990 .

Accounting for Asset Pricing Factors

S. Penman, Xiao-Jun Zhang, 2021, SSRN Electronic Journal.

A Theoretical Analysis Connecting Conservative Accounting to the Cost of Capital

S. Penman, Xiao-Jun Zhang, 2019, Journal of Accounting and Economics.

Fundamentals of Value vs. Growth Investing and an Explanation for the Value Trap

S. Penman, F. Reggiani, 2018 .

A Framework for Identifying Accounting Characteristics for Asset Pricing Models, with an Evaluation of Book‐To‐Price

A. I. Tuna, S. Penman, F. Reggiani, 2017 .

Fundamentals of Value versus Growth Investing and an Explanation for the Value Trap

S. Penman, F. Reggiani, 2018, Financial Analysts Journal.

Connecting book rate of return to risk and return: the information conveyed by conservative accounting

S. Penman, Xiao-Jun Zhang, 2016, Review of Accounting Studies.

A Matter of Principle: Accounting Reports Convey Both Cash-Flow News and Discount-Rate News

S. Penman, Nir Yehuda, 2015, Manag. Sci..

The pricing of earnings and cash flows and an affirmation of accrual accounting

S. Penman, Nir Yehuda, 2004 .

Estimating an Equity Yield to Maturity: Deficiencies of the Implied Cost of Capital (ICC) and an Alternative

S. Penman, J. Zhu, Haofei Wang, 2022, SSRN Electronic Journal.

A Synthesis of Equity Valuation Techniques and the Terminal Value Calculation for the Dividend Discount Model

S. Penman, 1997 .

Accounting for Risk and Return in Equity Valuation

S. Penman, 2011 .

Valuation: The State of the Art

S. Penman, 2016 .

Profitability Decomposition and Operating Risk

S. Penman, Doron Nissim, M. Li, 2014 .

Accounting for Intangible Assets: Thinking It Through

S. Penman, 2023, Australian Accounting Review.

Response to FASB exposure draft, "Proposed statement of financial accounting standards - Reporting comprehensive income"

Terry D. Warfield, Thomas J. Linsmeier, S. Penman, 1997 .

Explaining Return Anomalies with a Two-factor ICAPM Model

S. Penman, J. Zhu, Haofei Wang, 2022, Social Science Research Network.

Fair Value Accounting in the Banking Industry

S. Penman, Doron Nissim, 2007 .

An Accounting-Based Characteristic Model for Asset Pricing

A. I. Tuna, S. Penman, F. Reggiani, 2015 .

Disclosure Rules, Information-Production, and Capital Market Equilibrium: The Case of Forecast Disclosure Rules

Nicholas J. Gonedes, S. Penman, N. Dopuch, 1976 .

Response to FASB exposure draft, "proposed statement of financial accounting standards - Accounting for derivatives and similar financial instruments and for hedging activities"

Terry D. Warfield, Thomas J. Linsmeier, S. Penman, 1997 .

Accounting-Based Stock Price Anomalies : Separating Market Inefficiencies from Risk *

S. Penman, 1998 .

Earnings Quality : Evidence from the Field Ilia

Terry D. Warfield, Ilia D. Dichev, Russell J. Lundholm, 2012 .

The Rodney L. White Center for Financial Research The Book-to-Price Effect in Stock Returns: Accounting for Leverage

İrem Tuna, S. Penman, Scott A. Richardson, 2005 .

The Design of Financial Statements

S. Penman, 2016 .

The Accruals-Cash Flow Relation and the Evaluation of Accrual Accounting

S. Penman, H. Oh, 2020, SSRN Electronic Journal.

Financial statement analysis and security valuation, Stephen Penman, 4th edition

S. Penman, 2010 .