1-1 of 1
Keywords: U-statistic
Close
Follow your search
Access your saved searches in your account

Would you like to receive an alert when new items match your search?
Close Modal
Sort by
Journal Articles
The Accounting Review (2022) 97 (6): 417–443.
Published: 01 October 2022
... provided to market participants. When the sign/magnitude of news in disclosures is not easily determined, research follows Beaver (1968) and infers information content from the variance of daily, idiosyncratic stock returns. Beaver's measure, referred to as the U-statistic or AVAR (abnormal return...