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The market valuation of accounting information: The case of postretirement benefits other than
4 references·16 citing·47 second hop
The market valuation of accounting information: The case of postretirement benefits other than (1993)The market valuation of accounting inform…Time Series Analysis, Forecasting, and Control (1995)Time Series Analysis, Forecas…The market valuation implications of net periodic pension cost components (1992)The market valuation implicat…An Empirical Investigation of Pension Fund Property Rights. (1986)An Empirical Investigation of…Time Series Analysis: Forecasting and Control (1977)Time Series Analysis: Forecas…Can sell-side analysts’ experience, expertise and qualifications help mitigate the adverse effects of accounting reporting complexity? (2021)Can sell-side analysts’ exper…Fair Value Accounting and Earnings Persistence: Evidence from International Banks (2017)Fair Value Accounting and Ear…Past Performance May Be an Illusion: Performance, Flows, and Fees in Mutual Funds (2016)Past Performance May Be an Il…The Association between XBRL Adoption and Market Reactions to Earnings Surprises (2015)The Association between XBRL …Changes in the Funded Status of Retirement Plans after the Adoption of SFAS No. 158: Economic Improvement or Balance Sheet Management? (2012)Changes in the Funded Status …The relation of intellectual capital disclosure strategies and market value in two political settings (2011)The relation of intellectual …Investor Valuation of Tax Avoidance Through Uncertain Tax Positions (2011)Investor Valuation of Tax Avo…Equity Valuation Effects of the Pension Protection Act of 2006* (2010)Equity Valuation Effects of t…Accounting standard attributes and accounting quality: Discussion and analysis (2010)Accounting standard attribute…Pension accounting and research: A review (2009)Pension accounting and resear…Executive pensions, disclosure quality, and rent extraction (2008)Executive pensions, disclosur…Voluntary disclosure of accruals in earnings press releases and the pricing of accruals (2007)Voluntary disclosure of accru…An empirical examination of the value relevance of intellectual capital using the Ohlson (1995) valuation model (2006)An empirical examination of t…Accounting for Liabilities: Conceptual Issues, Standard Setting, and Evidence from Academic Research (2005)Accounting for Liabilities: C…Firms' Voluntary Recognition of Stock-Based Compensation Expense (2004)Firms' Voluntary Recognition …Equity Risk and the Labor Stock: The Case of Union Contracts (2001)Equity Risk and the Labor Sto…Moral Hazard and Observability (1979)Performance Pay and Top-Management Incentives (1990)Higher market valuation of companies with a small board of directors (1996)The CEO as chief political officer: Managerial discretion and corporate political activity (2015)CEO excess compensation: The impact of firm size and managerial power (2016)CEO tenure and audit pricing (2019)The Cost of Capital, Corporation Finance and the Theory of Investment (1958)Positive Accounting Theory (1985)Accruals, Cash Flows, and Equity Values (1999)The cost of capital, corporation finance and the theory of investment (2008)Market reaction to and valuation of IFRS reconciliation adjustments: first evidence from the UK (2009)Corporate Social Responsibility and Firm Value: Disaggregating the Effects on Cash Flow, Risk and Growth (2013)Sensemaking in Organizations (1996)Working knowledge: how organizations manage what they know (1998)What is strategy (2000)Does intellectual capital disclosure in analysts' reports vary by firm characteristics? 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this work references cited by second hop

References

  • 1977Time Series Analysis: Forecasting and Control19,200 cited
  • 1995Time Series Analysis, Forecasting, and Control3,494 cited
  • 1992The market valuation implications of net periodic pension cost components276 cited
  • 1986An Empirical Investigation of Pension Fund Property Rights.266 cited

Cited by

  • 2009Pension accounting and research: A review80 cited
  • 2001Equity Risk and the Labor Stock: The Case of Union Contracts70 cited
  • 2007Voluntary disclosure of accruals in earnings press releases and the pricing of accruals67 cited
  • 2004Firms' Voluntary Recognition of Stock-Based Compensation Expense63 cited
  • 2011The relation of intellectual capital disclosure strategies and market value in two political settings58 cited
  • 2008Executive pensions, disclosure quality, and rent extraction54 cited
  • 2011Investor Valuation of Tax Avoidance Through Uncertain Tax Positions48 cited
  • 2005Accounting for Liabilities: Conceptual Issues, Standard Setting, and Evidence from Academic Research45 cited
  • 2010Equity Valuation Effects of the Pension Protection Act of 2006*41 cited
  • 2006An empirical examination of the value relevance of intellectual capital using the Ohlson (1995) valuation model40 cited

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2015
The Association between XBRL Adoption and Market Reactions to Earnings Surprises
37 cited
  • 2021Can sell-side analysts’ experience, expertise and qualifications help mitigate the adverse effects of accounting reporting complexity?37 cited
  • 2017Fair Value Accounting and Earnings Persistence: Evidence from International Banks36 cited
  • 2016Past Performance May Be an Illusion: Performance, Flows, and Fees in Mutual Funds35 cited
  • 2010Accounting standard attributes and accounting quality: Discussion and analysis33 cited
  • 2012Changes in the Funded Status of Retirement Plans after the Adoption of SFAS No. 158: Economic Improvement or Balance Sheet Management?33 cited