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Value relevance of comprehensive income and its components: Evidence from major European capital markets
16 references·1 citing·48 second hop
Value relevance of comprehensive income and its components: Evidence from major European capital markets (2007)Value relevance of comprehensive income a…Usefulness of comprehensive income reporting in Canada (2009)Usefulness of comprehensive i…Is Comprehensive Income Useful? (2006)Is Comprehensive Income Usefu…Scale and the Scale Effect in Market‐based Accounting Research (2003)Scale and the Scale Effect in…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…Financial accounting information and corporate governance (2001)Financial accounting informat…The Economic Consequences of Increased Disclosure (1999)The Economic Consequences of …Is comprehensive income superior to net income as a measure of firm performance? 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Analyzing the Italian context (2017)Does other comprehensive inco…Dividend Policy, Growth, and the Valuation of Shares (1961)An Empirical Evaluation of Accounting Income Numbers (1968)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)Dividend Policy under Asymmetric Information (1985)Positive Accounting Theory (1985)Value-relevance of nonfinancial information: The wireless communications industry (1996)Capital markets research in accounting (2001)Auditor Industry Specialization and Earnings Quality (2003)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)Does Corporate Social Responsibility Affect the Cost of Capital? 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(2004)How does financial reporting quality relate to investment efficiency? (2009)Mandatory CSR and sustainability reporting: economic analysis and literature review (2021)FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY (1968)Costs of Equity and Earnings Attributes (2004)International Accounting Standards and Accounting Quality (2008)Earnings Innovations, Earnings Persistence, and Stock Returns (1987)The crisis of fair-value accounting: Making sense of the recent debate (2009)The Effect of Disclosures by Management, Analysts, and Business Press on Cost of Capital, Return Volatility, and Analyst Forecasts: A Study Using Content Analysis (2009)
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References

  • 1992The Cross-Section of Expected Stock Returns17,251 cited
  • 1995Earnings, Book Values, and Dividends in Equity Valuation*5,061 cited
  • 2001Financial accounting information and corporate governance2,296 cited
  • 1999The Economic Consequences of Increased Disclosure2,101 cited
  • 2001The relevance of the value relevance literature for financial accounting standard setting: another view1,961 cited
  • 2001The relevance of the value-relevance literature for financial accounting standard setting1,741 cited
  • 1989On the Usefulness of Earnings and Earnings Research: Lessons and Directions from Two Decades of Empirical Research1,120 cited
  • 1991Earnings Asan Explanatory Variable for Returns1,017 cited
  • 1982Financial Reporting: An Accounting Revolution.953 cited
  • 1998Comprehensive Income Reporting and Analysts' Valuation Judgments680 cited
  • 1999Is comprehensive income superior to net income as a measure of firm performance?466 cited
  • 2009Usefulness of comprehensive income reporting in Canada254 cited
  • 2003Scale and the Scale Effect in Market‐based Accounting Research252 cited
  • 1988Information displays and preference reversals242 cited
  • 1991The theory of value and earnings, and an introduction to the Ball‐Brown analysis*

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242 cited
  • 2006Is Comprehensive Income Useful?219 cited
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    • 2017Does other comprehensive income matter in credit-oriented systems? Analyzing the Italian context26 cited