References

• 2001The relevance of the value relevance literature for financial accounting standard setting: another view1,961 cited
• 1999The Boundaries of Financial Reporting and How to Extend Them1,930 cited
• 1999Have Financial Statements Lost Their Relevance?1,917 cited
• 1997Changes in the value-relevance of earnings and book values over the past forty years1,788 cited
• 2008MODIGLIANI, F.; MILLER, M.H. 1958. The Cost of Capital, Corporation Finance and the Theory of Investment. American Economic Review , 48 (3):261-297.878 cited
• 2000Accounting standards and value relevance of financial statements: An international analysis623 cited
• 2000The Relevance of the Value Relevance Literature for Financial Accounting Standard Setting533 cited
• 1993A Comparison of the Value-Relevance of U.S. Versus Non-U.S. GAAP Accounting Measures Using Form 20-F Reconciliations484 cited
• 1999Is comprehensive income superior to net income as a measure of firm performance?466 cited
• 1992Information in prices about future earnings370 cited
• 1996Value-relevance of banks' derivatives disclosures356 cited
• 2002Expanded Disclosures and the Increased Usefulness of Earnings Announcements354 cited
• 2002Market valuations in the New Economy: an investigation of what has changed305 cited
• 2001Is accounting information value-relevant in the emerging Chinese stock market?