Review of Accounting Studies, 7, 313–318, 2002 C 2002 Kluwer Academic Publishers. Manufactured in The Netherlands. Discussion of “Earnings Surprises, Growth Expectations, and Stock Returns, or, Don’t Let an Earnings Torpedo Sink Your Portfolio” JOHN R. M. HAND firstname.lastname@example.org UNC Chapel Hill I’m pleased to write this discussion of Skinner and Sloan (2001). It is an interesting and well-executed study. My comments fall into three categories. First, I classify the paper in the sense of suggesting what “type” of paper it is. This is useful because a paper’s type in large part determines what is and what is not fair to both commend and criticize. Second, I highlight what to me are the interesting results of the paper, and why. Finally, I raise three small criticisms of the paper. 1. Types of Papers Oversimplifying, in my view there are ﬁve major types of papers in accounting research. T1 Papers that ask “Is XYZ true?” T2 Papers that take XYZ to be true, and ask “Why is XYZ true?” T3 Papers that take XYZ to be true, and ask “Given XYZ, what does that imply for ABC?” T4 Papers that ask “What happens if . . . ?” T5 Papers
Review of Accounting Studies – Springer Journals
Published: Oct 21, 2004
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