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Value Relevance of Book Value Earnings Under the Local GAAP and IFRS: Evidence from Turkey
8 references·10 citing·50 second hopsampled
Value Relevance of Book Value Earnings Under the Local GAAP and IFRS: Evidence from Turkey (2012)Value Relevance of Book Value Earnings Un…Accounting Standards, Financial Reporting Outcomes, and Enforcement (2009)Accounting Standards, Financi…Accounting quality and the adoption of IASB standards: portuguese evidence (2008)Accounting quality and the ad…Financial statement effects of adopting international accounting standards: the case of Germany (2007)Financial statement effects o…Accounting information, value relevance, and investors’ behavior in the Egyptian equity market (2006)Accounting information, value…Earnings management and cross listing: Are reconciled earnings comparable to US earnings?Π (2005)Earnings management and cross…How Representative Are Firms That Are Cross‐Listed in the United States? An Analysis of Accounting Quality (2003)How Representative Are Firms …Price and return models (1995)Price and return modelsEarnings, Book Values, and Dividends in Equity Valuation* (1995)Earnings, Book Values, and Di…Value relevance of earnings and book values during IFRS convergence period in India (2021)Value relevance of earnings a…Value relevance of accounting information during IFRS convergence period: comparative evidence between India and Indonesia (2021)Value relevance of accounting…Value Relevance of Accounting Information: A Review of Empirical Evidence Across Continents (2019)Value Relevance of Accounting…Value Relevance of Earnings and Book Value of Equity: Evidence from Malaysia (2018)Value Relevance of Earnings a…The Value Relevance of IFRS Adoption in Indonesia (2018)The Value Relevance of IFRS A…IFRS and value relevance (2018)IFRS and value relevanceThe Impact of International Financial Reporting Standards (IFRS) on Earnings Management: A Review of Empirical Evidence (2016)The Impact of International F…IFRS implementation and studies in Turkey (2014)IFRS implementation and studi…International Financial Reporting Standards and the value relevance of R&D expenditures: Pre and post IFRS analysis (2013)International Financial Repor…Effects of New Financial Reporting Standards on Value Relevance–A Study about Turkish Stock Markets (2013)Effects of New Financial Repo…The relationship between return and market value of common stocks (1981)Positive Accounting Theory (1985)Co-Integration and Error Correction: Representation, Estimation, and Testing (1987)Corporate Environmental Disclosure Strategies: Determinants, Costs and Benefits (1999)Equity Valuation and Negative Earnings: The Role of Book Value of Equity (1999)Investor flows and the assessed performance of open-end mutual funds (1999)An Empirical Evaluation of Accounting Income Numbers (1968)Detecting long-run abnormal stock returns: The empirical power and specification of test statistics (1997)Effects of intellectual capital information disclosed in annual reports on market capitalization (2011)Corporate governance and initial compliance with IFRS in emerging markets: The case of income tax accounting in Egypt (2015)Value relevance of accounting information: an emerging country perspective (2018)Legal Determinants of External Finance (1997)Earnings management and investor protection: an international comparison (2003)The law and economics of self-dealing (2008)Compliance with IFRS 3- and IAS 36-required disclosures across 17 European countries: company- and country-level determinants (2012)Is integrated reporting determined by a country's legal system? 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(2010)Law and Finance (1998)IAS/IFRS and financial reporting quality: Lessons from the European experience (2013)Does an IFRS adoption increase value relevance and earnings timeliness in Latin America? (2016)A review of the current debate on the determinants and consequences of mandatory IFRS adoption (2018)Specification Tests in Econometrics (1978)Patent Statistics as Economic Indicators: A Survey (1990)Market Underestimation of the Implications of R&D Increases for Future Earnings: The US Evidence (2012)The effect of information shocks on dividend payout and dividend value relevance (2018)Development costs capitalization and debt financing (2019)The Iron Cage Revisited: Institutional Isomorphism and Collective Rationality in Organizational Fields (1983)The Iron Caged Revisited : Institutional Isomorphism and Collective Rationality in Organizational Fields (1983)The iron cage revisited institutional isomorphism and collective rationality in organizational fields (2004)Effect of international financial reporting standard (IFRS) adoption on earnings value relevance of quoted Nigerian firms (2019)The impact of IFRS adoption on the value relevance of accounting information in Saudi Arabia (2021)Value relevance of accounting information in an emerging market: the case of IFRS adoption by non-financial listed firms in Saudi Arabia (2023)The conservatism principle and the asymmetric timeliness of earnings1 (1997)The effect of international institutional factors on properties of accounting earnings (2000)International Accounting Standards and Accounting Quality (2005)Does Mandatory Adoption of International Financial Reporting Standards in the European Union Reduce the Cost of Equity Capital? (2010)Are IFRS-based and US GAAP-based accounting amounts comparable? (2012)Investor protection and corporate governance (2000)Mandatory CSR and sustainability reporting: economic analysis and literature review (2021)
this work references cited by second hop· second hop is a sample of the most-cited connections

References

  • 1995Earnings, Book Values, and Dividends in Equity Valuation*5,061 cited
  • 2007Financial statement effects of adopting international accounting standards: the case of Germany831 cited
  • 2005Earnings management and cross listing: Are reconciled earnings comparable to US earnings?Π785 cited
  • 1995Price and return models691 cited
  • 2003How Representative Are Firms That Are Cross‐Listed in the United States? An Analysis of Accounting Quality608 cited
  • 2009Accounting Standards, Financial Reporting Outcomes, and Enforcement307 cited
  • 2008Accounting quality and the adoption of IASB standards: portuguese evidence112 cited
  • 2006Accounting information, value relevance, and investors’ behavior in the Egyptian equity market89 cited

Cited by

  • 2013International Financial Reporting Standards and the value relevance of R&D expenditures: Pre and post IFRS analysis54 cited
  • 2018IFRS and value relevance52 cited
  • 2021Value relevance of accounting information during IFRS convergence period: comparative evidence between India and Indonesia33 cited
  • 2014IFRS implementation and studies in Turkey33 cited
  • 2016The Impact of International Financial Reporting Standards (IFRS) on Earnings Management: A Review of Empirical Evidence26 cited
  • 2013Effects of New Financial Reporting Standards on Value Relevance–A Study about Turkish Stock Markets

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23 cited
  • 2019Value Relevance of Accounting Information: A Review of Empirical Evidence Across Continents22 cited
  • 2018The Value Relevance of IFRS Adoption in Indonesia21 cited
  • 2021Value relevance of earnings and book values during IFRS convergence period in India21 cited
  • 2018Value Relevance of Earnings and Book Value of Equity: Evidence from Malaysia19 cited