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The Effects of Scale Differences on Inferences in Accounting Research: Coefficient Estimates, Tests of Incremental Association, and Relative Value Relevance
16 references·3 citing·43 second hop
The Effects of Scale Differences on Inferences in Accounting Research: Coefficient Estimates, Tests of Incremental Association, and Relative Value Relevance (2004)The Effects of Scale Differences on Infer…The Value Relevance and Reliability of Brand Assets Recognized by U.K. Firms (2004)The Value Relevance and Relia…Assessing the Probability of Bankruptcy (2004)Assessing the Probability of …Scale and the Scale Effect in Market‐based Accounting Research (2003)Scale and the Scale Effect in…Relative Value Relevance of the Successful Efforts and Full Cost Accounting Methods in the Oil and Gas Industry (2003)Relative Value Relevance of t…The Relation between Market Values, Earnings Forecasts, and Reported Earnings (2002)The Relation between Market V…Determinants of Revenue‐Reporting Practices for Internet Firms* (2002)Determinants of Revenue‐Repor…The Ohlson Model: Contribution to Valuation Theory, Limitations, and Empirical Applications (2000)The Ohlson Model: Contributio…Use of R2 in accounting research: measuring changes in value relevance over the last four decades (1999)Use of R2 in accounting resea…Intangible Assets and Stock Prices in the Pre-SEC Era (1999)Intangible Assets and Stock P…Use of R-Squared in Accounting Research: Measuring Changes in Value Relevance Over the Last Four Decades (1998)Use of R-Squared in Accountin…The Value Relevance of Intangibles: The Case of Software Capitalization (1998)The Value Relevance of Intang…Discussion of Revalued Financial, Tangible, and Intangible Assets: Association with Share Prices and Non-Market-Based Value Estimates (1998)Discussion of Revalued Financ…Price and return models (1995)Price and return modelsAccounting earnings and cash flows as measures of firm performance (1994)Accounting earnings and cash …On cross-sectional analysis in accounting research (1987)On cross-sectional analysis i…Corporate performance and managerial remuneration (1985)Corporate performance and man…Stale and Scale Effects in Markets-Based Accounting Research: Evidence from the Valuation of Dividends (2013)Stale and Scale Effects in Ma…Scale Effects in Capital Markets‐Based Accounting Research (2009)Scale Effects in Capital Mark…Industry upheaval and valuation: Empirical evidence from the international oil and gas industry (2008)Industry upheaval and valuati…The Pricing of Options and Corporate Liabilities (1973)The theory and practice of econometrics (1986)Management ownership and market valuation (1988)Agency costs of free cash flow, corporate finance, and takeovers (1996)A Survey of Corporate Governance (1997)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)Value-relevance of nonfinancial information: The wireless communications industry (1996)An empirical assessment of the residual income valuation model (1999)Capital markets research in accounting (2001)The Behavior of Stock-Market Prices (1965)Do Brokerage Analysts' Recommendations Have Investment Value? (1996)The relations among environmental disclosure, environmental performance, and economic performance: a simultaneous equations approach (2003)Earnings Management During Import Relief Investigations (1991)The Cross-Section of Expected Stock Returns (1992)Detecting Earnings Management. (1995)The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors (2002)Earnings management and investor protection: an international comparison (2003)The economic implications of corporate financial reporting (2005)A critique of the asset pricing theory's tests Part I: On past and potential testability of the theory (1977)Earnings, Book Values, and Dividends in Equity Valuation* (1995)Industry costs of equity (1997)Valuation Approaches and Metrics: A Survey of the Theory and Evidence (2007)Risk, Return, and Equilibrium: Empirical Tests (1973)Econometric Models and Economic Forecasts (1990)The influence of corporate social responsibility disclosure on share prices (2015)Does the EU Directive on non‐financial information influence the value relevance of ESG disclosure? Italian evidence (2020)FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY (1968)Financial Ratios and the Probabilistic Prediction of Bankruptcy (1980)Multi-period corporate default prediction with stochastic covariates (2006)Forecasting Default with the Merton Distance to Default Model (2008)The impact of corporate social responsibility on the cost of bank loans (2010)The capitalization, amortization, and value-relevance of R&D (1996)Changes in the value-relevance of earnings and book values over the past forty years (1997)Information Asymmetry, R&D, and Insider Gains (2000)Does the stock market fully value intangibles? Employee satisfaction and equity prices (2011)On the Usefulness of Earnings and Earnings Research: Lessons and Directions from Two Decades of Empirical Research (1989)Have Financial Statements Lost Their Relevance? (1999)Characteristics of a firm's information environment and the information asymmetry between insiders and outsiders (2003)Earnings management and cross listing: Are reconciled earnings comparable to US earnings?Π (2005)Firm-Value Effects of Carbon Emissions and Carbon Disclosures (2013)The economic consequences associated with integrated report quality: Capital market and real effects (2017)
this work references cited by second hop

References

  • 1994Accounting earnings and cash flows as measures of firm performance2,584 cited
  • 1985Corporate performance and managerial remuneration1,756 cited
  • 2004Assessing the Probability of Bankruptcy1,357 cited
  • 1999Use of R2 in accounting research: measuring changes in value relevance over the last four decades734 cited
  • 1998The Value Relevance of Intangibles: The Case of Software Capitalization709 cited
  • 1995Price and return models693 cited
  • 1987On cross-sectional analysis in accounting research541 cited
  • 2000The Ohlson Model: Contribution to Valuation Theory, Limitations, and Empirical Applications324 cited
  • 2003Scale and the Scale Effect in Market‐based Accounting Research252 cited
  • 1998Use of R-Squared in Accounting Research: Measuring Changes in Value Relevance Over the Last Four Decades242 cited
  • 2004The Value Relevance and Reliability of Brand Assets Recognized by U.K. Firms219 cited
  • 1998Discussion of Revalued Financial, Tangible, and Intangible Assets: Association with Share Prices and Non-Market-Based Value Estimates143 cited
  • 2002Determinants of Revenue‐Reporting Practices for Internet Firms*88 cited
  • 1999Intangible Assets and Stock Prices in the Pre-SEC Era77 cited
  • 2003

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Relative Value Relevance of the Successful Efforts and Full Cost Accounting Methods in the Oil and Gas Industry
73 cited
  • 2002The Relation between Market Values, Earnings Forecasts, and Reported Earnings72 cited
  • Cited by

    • 2009Scale Effects in Capital Markets‐Based Accounting Research456 cited
    • 2008Industry upheaval and valuation: Empirical evidence from the international oil and gas industry32 cited
    • 2013Stale and Scale Effects in Markets-Based Accounting Research: Evidence from the Valuation of Dividends21 cited