SZodixStudyAcademic Library
ShelvesOpen access
Study · an open academic library·Metadata from OpenAlex (CC0)·Shelves·OpenAlex metadata, de-duplicated
The value-relevance of goodwill reported under IFRS 3 versus IAS 22
16 references·0 citing·43 second hop
The value-relevance of goodwill reported under IFRS 3 versus IAS 22 (2015)The value-relevance of goodwill reported …The Conceptual Framework for Financial Reporting (2012)The Conceptual Framework for …Correcting for Cross-Sectional and Time-Series Dependence in Accounting Research (2010)Correcting for Cross-Sectiona…Scale Effects in Capital Markets‐Based Accounting Research (2009)Scale Effects in Capital Mark…Business Research Methods and Statistics Using SPSS (2008)Business Research Methods and…An Examination of Long-Lived Asset Impairments (2004)An Examination of Long-Lived …Perspectives on Recent Capital Market Research (2002)Perspectives on Recent Capita…The relevance of the value relevance literature for financial accounting standard setting: another view (2001)The relevance of the value re…Valuation‐based accounting research: Implications for financial reporting and opportunities for future research (2000)Valuation‐based accounting re…The market valuation of IAS versus US-GAAP accounting measures using Form 20-F reconciliations (1999)The market valuation of IAS v…Revaluations of fixed assets and future firm performance: Evidence from the UK (1999)Revaluations of fixed assets …Equity Valuation and Negative Earnings: The Role of Book Value of Equity (1999)Equity Valuation and Negative…Brand Values and Capital Market Valuation (1998)Brand Values and Capital Mark…THE RELATION BETWEEN ACCOUNTING GOODWILL NUMBERS AND EQUITY VALUES (1996)THE RELATION BETWEEN ACCOUNTI…International Accounting Differences and Their Relation to Share Prices: Evidence from U.K., Australian, and Canadian Firms* (1996)International Accounting Diff…The information content of losses (1995)The information content of lo…Earnings, Book Values, and Dividends in Equity Valuation* (1995)Earnings, Book Values, and Di…Earnings Management During Import Relief Investigations (1991)The Cross-Section of Expected Stock Returns (1992)Value-Glamour and Accruals Mispricing: One Anomaly or Two? (2004)International Financial Reporting Standards and the quality of financial statement information (2010)American Economic Review (2019)Stock market reactions to adverse ESG disclosure via media channels (2021)Accounting earnings and cash flows as measures of firm performance (1994)Does EVA® beat earnings? Evidence on associations with stock returns and firm values (1997)The value relevance of environmental performance (2005)The Cost of Capital, Corporation Finance and the Theory of Investment (1958)Dividend Policy, Growth, and the Valuation of Shares (1961)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)Do Stock Prices Fully Reflect Information in Accruals and Cash Flows About Future Earnings? (1996)Is fair value accounting information relevant and reliable? Evidence from capital market research (2007)On Persistence in Mutual Fund Performance (1997)Econometric Analysis of Cross Section and Panel Data (2001)Cash Flow Patterns as a Proxy for Firm Life Cycle (2011)Robust Inference With Multiway Clustering (2011)Nonfinancial Disclosure and Analyst Forecast Accuracy: International Evidence on Corporate Social Responsibility Disclosure (2012)Managing Brand Equity (1991)Building Strong Brands (1995)Brands Matter: An Empirical Demonstration of the Creation of Shareholder Value Through Branding (2006)The Association between Sustainability Governance Characteristics and the Assurance of Corporate Sustainability Reports (2014)The theory and practice of econometrics (1986)Econometric Models and Economic Forecasts (1990)The impact of IFRS adoption on the value relevance of book value and earnings (2011)The Cost of Carbon: Capital Market Effects of the Proposed Emission Trading Scheme ( ETS ) (2013)The Value Relevance of Environmental, Social, and Governance Performance: The Brazilian Case (2018)An Empirical Evaluation of Accounting Income Numbers (1968)FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY (1968)Positive Accounting Theory (1985)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)Costs of Equity and Earnings Attributes (2004)International Accounting Standards and Accounting Quality (2008)The conservatism principle and the asymmetric timeliness of earnings1 (1997)Earnings Management through Real Activities Manipulation (2003)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Entrepreneurship Education at University Level and Students’ Entrepreneurial Intentions (2014)Farmers’ perceptions of climate change: identifying types (2015)Sample Size for Survey Research: Review and Recommendations (2020)
this work references cited by second hop

References

  • 1995Earnings, Book Values, and Dividends in Equity Valuation*5,061 cited
  • 1995The information content of losses2,315 cited
  • 2001The relevance of the value relevance literature for financial accounting standard setting: another view1,961 cited
  • 2010Correcting for Cross-Sectional and Time-Series Dependence in Accounting Research1,358 cited
  • 2008Business Research Methods and Statistics Using SPSS896 cited
  • 1999Equity Valuation and Negative Earnings: The Role of Book Value of Equity745 cited
  • 1998Brand Values and Capital Market Valuation541 cited
  • 2002Perspectives on Recent Capital Market Research459 cited
  • 2009Scale Effects in Capital Markets‐Based Accounting Research453 cited
  • 1999Revaluations of fixed assets and future firm performance: Evidence from the UK422 cited
  • 2004An Examination of Long-Lived Asset Impairments411 cited
  • 1999The market valuation of IAS versus US-GAAP accounting measures using Form 20-F reconciliations328 cited
  • 1996International Accounting Differences and Their Relation to Share Prices: Evidence from U.K., Australian, and Canadian Firms*310 cited
  • 2012The Conceptual Framework for Financial Reporting258 cited
  • 1996THE RELATION BETWEEN ACCOUNTING GOODWILL NUMBERS AND EQUITY VALUES

Only edges whose both ends are imported exist here. Widen the year window, or show the whole map. Back to the work

226 cited
  • 2000Valuation‐based accounting research: Implications for financial reporting and opportunities for future research205 cited
  • Cited by

    No citing works inside the corpus for this window.