| 000 -LEADER |
|---|
| fixed length control field |
01418naa a2200253uu 4500 |
| 001 - CONTROL NUMBER |
|---|
| control field |
10768 |
| 003 - CONTROL NUMBER IDENTIFIER |
|---|
| control field |
OSt |
| 005 - DATE AND TIME OF LATEST TRANSACTION |
|---|
| control field |
20190211155150.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
|---|
| fixed length control field |
030204s2005 xx ||||gr |0|| 0 eng d |
| 999 ## - SYSTEM CONTROL NUMBERS (KOHA) |
|---|
| Koha Dewey Subclass [OBSOLETE] |
PHL2MARC21 1.1 |
| 041 ## - LANGUAGE CODE |
|---|
| Language code of text/sound track or separate title |
eng |
| 100 1# - MAIN ENTRY--PERSONAL NAME |
|---|
| Personal name |
WALLACE, Wanda |
| 9 (RLIN) |
11140 |
| 245 10 - TITLE STATEMENT |
|---|
| Title |
The value relevance of accoutning : |
| Remainder of title |
the rest of the story |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. |
|---|
| Date of publication, distribution, etc. |
2000 |
| 520 3# - SUMMARY, ETC. |
|---|
| Summary, etc. |
When a story appears in the media reporting `restattements, frauds, and investigations`, how do reported dollar effects relat to value? Declines to out half the pre-event levels are observed even when the overall market has been increasing significantly. The declines in price (cum dividend) are significantly associated with the amount of the event`s effect, as reported in the media, when concurrently controlling for earnings, industry, market and scalar (book value) effects. The Value Line evaluations of these copanies`safet, financial strength, price stability, and technical ranking all deteriorate significantly post-event. Managers evaluating their accounting and control should consider such consequences |
| 650 #4 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
Restatements |
| 9 (RLIN) |
19746 |
| 650 #4 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
Frauds |
| 9 (RLIN) |
19747 |
| 650 #4 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
Investigations |
| 9 (RLIN) |
19748 |
| 650 #4 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
Value Relevance |
| 9 (RLIN) |
12523 |
| 650 #4 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
Value Line Evaluations |
| 9 (RLIN) |
19749 |
| 650 #4 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
Stock Prices |
| 9 (RLIN) |
19750 |
| 773 08 - HOST ITEM ENTRY |
|---|
| Title |
European Management Journal |
| Related parts |
18, 6, p. 675-682 |
| Place, publisher, and date of publication |
, 2000 |
| Record control number |
|
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) |
|---|
| Koha item type |
Periódico |
| 998 ## - LOCAL CONTROL INFORMATION (RLIN) |
|---|
| -- |
20030204 |
| Operator's initials, OID (RLIN) |
Cassio |
| Cataloger's initials, CIN (RLIN) |
Cassio |
| 998 ## - LOCAL CONTROL INFORMATION (RLIN) |
|---|
| -- |
20091214 |
| Operator's initials, OID (RLIN) |
1417^b |
| Cataloger's initials, CIN (RLIN) |
Daiane |
