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Value Relevance of Accounting Information in the United Arab Emirates
16 references·12 citing·34 second hop
Value Relevance of Accounting Information in the United Arab Emirates (2011)Value Relevance of Accounting Information…Perspectives on Recent Capital Market Research (2002)Perspectives on Recent Capita…The relevance of the value-relevance literature for financial accounting standard setting (2001)The relevance of the value-re…The relevance of the value relevance literature for financial accounting standard setting: another view (2001)The relevance of the value re…Accounting standards and value relevance of financial statements: An international analysis (2000)Accounting standards and valu…The market valuation of IAS versus US-GAAP accounting measures using Form 20-F reconciliations (1999)The market valuation of IAS v…The Boundaries of Financial Reporting and How to Extend Them (1999)The Boundaries of Financial R…Have Financial Statements Lost Their Relevance? (1999)Have Financial Statements Los…Earnings, adaptation and equity value. (1997)Earnings, adaptation and equi…Earnings, Book Values, and Dividends in Equity Valuation* (1995)Earnings, Book Values, and Di…The Value Relevance of German Accounting Measures: An Empirical Analysis (1994)The Value Relevance of German…Fair Value Accounting: Evidence from Investment Securities and the Market Valuation of Banks. (1994)Fair Value Accounting: Eviden…The Relative Informativeness of Accounting Disclosures in Different Countries (1993)The Relative Informativeness …A Comparison of the Value-Relevance of U.S. Versus Non-U.S. GAAP Accounting Measures Using Form 20-F Reconciliations (1993)A Comparison of the Value-Rel…Earnings Asan Explanatory Variable for Returns (1991)Earnings Asan Explanatory Var…An Empirical Evaluation of Accounting Income Numbers (1968)An Empirical Evaluation of Ac…SOME ESTIMATES OF THE COST OF CAPITAL TO THE ELECTRIC UTILITY INDUSTRY, 1954-57 (1966)SOME ESTIMATES OF THE COST OF…Value relevance of accounting information in an emerging market: the case of IFRS adoption by non-financial listed firms in Saudi Arabia (2023)Value relevance of accounting…Value relevance and changes in accounting standards: A review of the IFRS adoption literature (2022)Value relevance and changes i…IFRS adoption and value relevance of accounting information in the V4 region (2022)IFRS adoption and value relev…Value relevance of accounting information and stock price reaction: Empirical evidence from China (2021)Value relevance of accounting…Voluntary Disclosure, Financial Reporting Quality and Asymmetry Information (2020)Voluntary Disclosure, Financi…Value Relevance of Accounting Information: A Review of Empirical Evidence Across Continents (2019)Value Relevance of Accounting…The value relevance of accounting information in the MENA region (2019)The value relevance of accoun…The Value Relevance of IFRS Adoption in Indonesia (2018)The Value Relevance of IFRS A…IFRS Adoption and Value Relevance of Accounting Information: Evidence from a Developing Country (2018)IFRS Adoption and Value Relev…IFRS convergence and revisions: value relevance of accounting information from East Africa (2017)IFRS convergence and revision…Value relevance of financial statements and share price: a study of listed banks in Nigeria (2016)Value relevance of financial …Value relevance of accounting information and share price: A study of listed manufacturing companies in Sri Lanka (2014)Value relevance of accounting…Dividend Policy, Growth, and the Valuation of Shares (1961)The relationship between return and market value of common stocks (1981)Price and return models (1995)The Value Relevance of Intangibles: The Case of Software Capitalization (1998)Equity Valuation and Negative Earnings: The Role of Book Value of Equity (1999)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Legal Determinants of External Finance (1997)Investor protection and corporate governance (2000)Financial and Legal Constraints to Growth: Does Firm Size Matter? (2005)International GAAP Differences: The Impact on Foreign Analysts (2008)The Role of International Financial Reporting Standards in Accounting Quality: Evidence from the European Union (2010)CAPITAL ASSET PRICES: A THEORY OF MARKET EQUILIBRIUM UNDER CONDITIONS OF RISK* (1964)EFFICIENT CAPITAL MARKETS: A REVIEW OF THEORY AND EMPIRICAL WORK* (1970)Using daily stock returns (1985)Efficient Capital Markets: II (1991)The Cost of Capital, Corporation Finance and the Theory of Investment (1958)The Theory and Measurement of Business Income (1961)Valuation and Clean Surplus Accounting for Operating and Financial Activities* (1995)Capital markets research in accounting (2001)Does Corporate Social Responsibility Affect the Cost of Capital? (2010)Positive Accounting Theory (1985)Earnings management to avoid earnings decreases and losses (1997)The conservatism principle and the asymmetric timeliness of earnings1 (1997)Conservatism in Accounting Part I: Explanations and Implications (2003)FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY (1968)International Accounting Standards and Accounting Quality (2008)Equity Premia as Low as Three Percent? Evidence from Analysts' Earnings Forecasts for Domestic and International Stock Markets (2001)Infrastructure Requirements for an Economically Efficient System of Public Financial Reporting and Disclosure (2001)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)The financial reporting environment: Review of the recent literature (2010)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Costs of Equity and Earnings Attributes (2004)Bank Differences in the Coordination of Regulatory Capital, Earnings, and Taxes (1995)Value-relevance of nonfinancial information: The wireless communications industry (1996)
this work references cited by second hop

References

  • 1968An Empirical Evaluation of Accounting Income Numbers6,384 cited
  • 1995Earnings, Book Values, and Dividends in Equity Valuation*5,061 cited
  • 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
  • 2001The relevance of the value-relevance literature for financial accounting standard setting1,741 cited
  • 1991Earnings Asan Explanatory Variable for Returns1,017 cited
  • 1994Fair Value Accounting: Evidence from Investment Securities and the Market Valuation of Banks.654 cited
  • 1993The Relative Informativeness of Accounting Disclosures in Different Countries643 cited
  • 2000Accounting standards and value relevance of financial statements: An international analysis623 cited
  • 1966SOME ESTIMATES OF THE COST OF CAPITAL TO THE ELECTRIC UTILITY INDUSTRY, 1954-57588 cited
  • 1997Earnings, adaptation and equity value.535 cited
  • 1993A Comparison of the Value-Relevance of U.S. Versus Non-U.S. GAAP Accounting Measures Using Form 20-F Reconciliations484 cited
  • 1994The Value Relevance of German Accounting Measures: An Empirical Analysis465 cited

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2002
Perspectives on Recent Capital Market Research
459 cited
  • 1999The market valuation of IAS versus US-GAAP accounting measures using Form 20-F reconciliations328 cited
  • Cited by

    • 2017IFRS convergence and revisions: value relevance of accounting information from East Africa60 cited
    • 2014Value relevance of accounting information and share price: A study of listed manufacturing companies in Sri Lanka56 cited
    • 2022Value relevance and changes in accounting standards: A review of the IFRS adoption literature38 cited
    • 2020Voluntary Disclosure, Financial Reporting Quality and Asymmetry Information35 cited
    • 2019The value relevance of accounting information in the MENA region33 cited
    • 2023Value relevance of accounting information in an emerging market: the case of IFRS adoption by non-financial listed firms in Saudi Arabia31 cited
    • 2016Value relevance of financial statements and share price: a study of listed banks in Nigeria26 cited
    • 2021Value relevance of accounting information and stock price reaction: Empirical evidence from China25 cited
    • 2018IFRS Adoption and Value Relevance of Accounting Information: Evidence from a Developing Country24 cited
    • 2022IFRS adoption and value relevance of accounting information in the V4 region23 cited
    • 2019Value Relevance of Accounting Information: A Review of Empirical Evidence Across Continents22 cited
    • 2018The Value Relevance of IFRS Adoption in Indonesia21 cited