References

• 1995Earnings, Book Values, and Dividends in Equity Valuation*5,061 cited
• 2008International Accounting Standards and Accounting Quality3,050 cited
• 1995Valuation and Clean Surplus Accounting for Operating and Financial Activities*2,224 cited
• 2008Mandatory IFRS Reporting around the World: Early Evidence on the Economic Consequences2,174 cited
• 1996The capitalization, amortization, and value-relevance of R&D1,947 cited
• 1999The Boundaries of Financial Reporting and How to Extend Them1,930 cited
• 1999Have Financial Statements Lost Their Relevance?1,917 cited
• 2009Market Reaction to the Adoption of IFRS in Europe871 cited
• 2008Do accounting standards matter? An exploratory analysis of earnings management before and after IFRS adoption731 cited
• 1998The Value Relevance of Intangibles: The Case of Software Capitalization709 cited
• 1998Revalued Financial, Tangible, and Intangible Assets: Associations with Share Prices and Non-Market-Based Value Estimates632 cited
• 2006Accounting Discretion in Fair Value Estimates: An Examination of SFAS 142 Goodwill Impairments546 cited
• 2004Accounting for Intangibles: A Literature Review410 cited
• 1996International Accounting Differences and Their Relation to Share Prices: Evidence from U.K., Australian, and Canadian Firms*310 cited