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Fixed asset revaluation: management incentives and market reactions
16 references·0 citing·42 second hop
Fixed asset revaluation: management incentives and market reactions (2009)Fixed asset revaluation: management incen…Australian Bulletin of Labour (2013)Australian Bulletin of LabourValue Relevance of Mandated Comprehensive Income Disclosures (2000)Value Relevance of Mandated C…Revaluations of fixed assets and future firm performance: Evidence from the UK (1999)Revaluations of fixed assets …Revalued Financial, Tangible, and Intangible Assets: Associations with Share Prices and Non-Market-Based Value Estimates (1998)Revalued Financial, Tangible,…The analysis and use of financial statements (1993)The analysis and use of finan…An Investigation of Revaluations of Tangible Long-Lived Assets (1993)An Investigation of Revaluati…MODELLING ABNORMAL RETURNS: A REVIEW ARTICLE (1992)MODELLING ABNORMAL RETURNS: A…Positive Accounting Theory: A Ten Year Perspective. (1990)Positive Accounting Theory: A…Aggregation of test statistics (1990)Aggregation of test statisticsEvent study methodologies and the size effect (1986)Event study methodologies and…Using daily stock returns (1985)Using daily stock returnsCorporate financing and investment decisions when firms have information that investors do not have (1984)Corporate financing and inves…Corporate Financial Reporting: A Methodological Review of Empirical Research (1982)Corporate Financial Reporting…Towards a Positive Theory of the Determination of Accounting Standards. (1978)Towards a Positive Theory of …Journal of business finance and accounting (1978)Journal of business finance a…A history of accounting thought (1974)A history of accounting thoug…The Nature of the Firm (1937)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Separation of Ownership and Control (1983)Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)The conservatism principle and the asymmetric timeliness of earnings1 (1997)The economic implications of corporate financial reporting (2005)The Cross-Section of Expected Stock Returns (1992)Earnings, Book Values, and Dividends in Equity Valuation* (1995)Do Stock Prices Fully Reflect Information in Accruals and Cash Flows About Future Earnings? (1996)An Examination of Long-Lived Asset Impairments (2004)Is fair value accounting information relevant and reliable? Evidence from capital market research (2007)An Empirical Evaluation of Accounting Income Numbers (1968)Time Series Analysis: Forecasting and Control (1977)Time Series Analysis: Forecasting and Control (1977)Efficient Capital Markets: II (1991)ARCH modeling in finance (1992)Introductory Econometrics for Finance (2008)The Structure of Scientific Revolutions (1963)CAPITAL ASSET PRICES: A THEORY OF MARKET EQUILIBRIUM UNDER CONDITIONS OF RISK* (1964)Income Smoothing and Incentives: Empirical Tests Using Accounting Changes. (1987)Voluntary formation of corporate audit committees among NASDAQ firms (1989)VOLUNTARY DISCLOSURE OF SEGMENT INFORMATION BY AUSTRALIAN DIVERSIFIED COMPANIES (1993)The Market for "Lemons": Quality Uncertainty and the Market Mechanism (1970)Determinants of corporate borrowing (1977)The Capital Structure Puzzle (1984)A Survey of Corporate Governance (1997)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)An Economic Theory of Democracy. (1958)EFFICIENT CAPITAL MARKETS: A REVIEW OF THEORY AND EMPIRICAL WORK* (1970)Auditor size and audit quality (1981)Corporate returns and cash conversion cycles (1996)Taxable Income, Future Earnings, and Equity Values (2004)Socioemotional Wealth as a Mixed Gamble: Revisiting Family Firm R&D Investments with the Behavioral Agency Model (2013)Examining contemporary careers: A call for interdisciplinary inquiry (2008)Moral Deskilling and Upskilling in a New Machine Age: Reflections on the Ambiguous Future of Character (2014)Should we take the gig economy seriously? (2017)Exploring the linkage between investment in manufacturing and environmental technologies (2000)Accountingization v. legitimation: a comparative study of the use of accounting information in intensive care (2003)Investigating the Risk–Return Relationship of Information Technology Investment: Firm-Level Empirical Analysis (2007)Brand Values and Capital Market Valuation (1998)Perspectives on Recent Capital Market Research (2002)Scale Effects in Capital Markets‐Based Accounting Research (2009)
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References

  • 1984Corporate financing and investment decisions when firms have information that investors do not have18,936 cited
  • 1985Using daily stock returns6,497 cited
  • 1978Towards a Positive Theory of the Determination of Accounting Standards.2,664 cited
  • 1990Positive Accounting Theory: A Ten Year Perspective.2,388 cited
  • 2013Australian Bulletin of Labour822 cited
  • 1998Revalued Financial, Tangible, and Intangible Assets: Associations with Share Prices and Non-Market-Based Value Estimates632 cited
  • 1978Journal of business finance and accounting580 cited
  • 1993The analysis and use of financial statements516 cited
  • 1999Revaluations of fixed assets and future firm performance: Evidence from the UK422 cited
  • 1982Corporate Financial Reporting: A Methodological Review of Empirical Research365 cited
  • 1992MODELLING ABNORMAL RETURNS: A REVIEW ARTICLE349 cited
  • 1974A history of accounting thought340 cited
  • 1986Event study methodologies and the size effect293 cited
  • 1993An Investigation of Revaluations of Tangible Long-Lived Assets282 cited
  • 1990Aggregation of test statistics216 cited
  • 2000

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Value Relevance of Mandated Comprehensive Income Disclosures
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