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The value relevance of consolidated financial statements in an emerging market
16 references·1 citing·40 second hop
The value relevance of consolidated financial statements in an emerging market (2012)The value relevance of consolidated finan…The value relevance of earnings in a transition economy: The case of Romania (2010)The value relevance of earnin…The Value Relevance of Financial Accounting Information in a Transition Economy: The Case of the Czech Republic (2006)The Value Relevance of Financ…Propping and Tunneling (2003)Propping and TunnelingIs accounting information value-relevant in the emerging Chinese stock market? (2001)Is accounting information val…Country-Specific Factors Related to Financial Reporting and the Value Relevance of Accounting Data (2000)Country-Specific Factors Rela…Accounting Practices and the Market Valuation of Accounting Numbers: Evidence from Indonesia, Korea, Malaysia, the Philippines, Taiwan, and Thailand (2000)Accounting Practices and the …A Test of the Relative Pricing Effects of Dividends and Earnings: Evidence from Simultaneous Announcements in Japan (2000)A Test of the Relative Pricin…The Information Environment of China's A and B Shares: Can We Make Sense of the Numbers? (1999)The Information Environment o…Earnings Permanence and the Incremental Information Content of Cash Flows from Operations (1996)Earnings Permanence and the I…Price and return models (1995)Price and return modelsEarnings, Book Values, and Dividends in Equity Valuation* (1995)Earnings, Book Values, and Di…The analysis and use of financial statements (1993)The analysis and use of finan…The incremental information content of cash-flow components (1990)The incremental information c…The Nature and Amount of Information in Cash Flows and Accruals. (1989)The Nature and Amount of Info…THE INCREMENTAL INFORMATION CONTENT OF THE ACCRUAL AND FUNDS COMPONENTS OF EARNINGS AFTER CONTROLLING FOR EARNINGS (1987)THE INCREMENTAL INFORMATION C…Earnings and Dividend Announcements: Is There a Corroboration Effect? (1984)Earnings and Dividend Announc…Segment reporting in a developing economy: the Indian banking sector (2017)Segment reporting in a develo…The relationship between return and market value of common stocks (1981)Positive Accounting Theory (1985)Co-Integration and Error Correction: Representation, Estimation, and Testing (1987)Corporate Environmental Disclosure Strategies: Determinants, Costs and Benefits (1999)Equity Valuation and Negative Earnings: The Role of Book Value of Equity (1999)Investor flows and the assessed performance of open-end mutual funds (1999)Dividend Policy, Growth, and the Valuation of Shares (1961)Risk, Return, and Equilibrium: Empirical Tests (1973)The Determination of Financial Structure: The Incentive-Signalling Approach (1977)A Review of the Value Relevance Literature (2009)Do Direct Cash Flow Disclosures Help Predict Future Operating Cash Flows and Earnings? (2009)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Agency Costs of Free Cash Flow, Corporate Finance, and Takeovers (1986)Law and Finance (1998)The New Comparative Economics (2003)R2 around the world: New theory and new tests☆ (2005)Political relationships, global financing, and corporate transparency: Evidence from Indonesia☆ (2006)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)An Empirical Evaluation of Accounting Income Numbers (1968)Time Series Analysis: Forecasting and Control (1977)Quarterly Dividend and Earnings Announcements and Stockholders' Returns: An Empirical Analysis (1980)AN ANALYSIS OF SHAREHOLDER REACTION TO DIVIDEND CUTS AND OMISSIONS (1988)Dividend Changes and the Persistence of Past Earnings Changes (2004)Legal Determinants of External Finance (1997)Financial Accounting Information and Corporate Governance (2002)Litigation Risk and the Financial Reporting Credibility of Big 4 versus Non-Big 4 Audits: Evidence from Anglo-American Countries (2004)IFRS Adoption and Accounting Quality: A Review (2007)The conservatism principle and the asymmetric timeliness of earnings1 (1997)The Value Relevance of International Financial Reporting Standards: Empirical Evidence in an Emerging Market (2012)Do Chinese government subsidies affect firm value? (2014)Corporate returns and cash conversion cycles (1996)Taxable Income, Future Earnings, and Equity Values (2004)Socioemotional Wealth as a Mixed Gamble: Revisiting Family Firm R&D Investments with the Behavioral Agency Model (2013)Investors' assessment of implicit environmental liabilities: An empirical investigation (1997)Accruals, Cash Flows, and Equity Values (1999)Relative Measurement Errors Among Alternative Pension Asset and Liability Measures. (1991)
this work references cited by second hop

References

  • 1995Earnings, Book Values, and Dividends in Equity Valuation*5,061 cited
  • 2000Country-Specific Factors Related to Financial Reporting and the Value Relevance of Accounting Data919 cited
  • 2003Propping and Tunneling713 cited
  • 1995Price and return models691 cited
  • 1993The analysis and use of financial statements516 cited
  • 1990The incremental information content of cash-flow components293 cited
  • 2001Is accounting information value-relevant in the emerging Chinese stock market?255 cited
  • 1989The Nature and Amount of Information in Cash Flows and Accruals.248 cited
  • 1987THE INCREMENTAL INFORMATION CONTENT OF THE ACCRUAL AND FUNDS COMPONENTS OF EARNINGS AFTER CONTROLLING FOR EARNINGS220 cited
  • 1984Earnings and Dividend Announcements: Is There a Corroboration Effect?199 cited
  • 2006The Value Relevance of Financial Accounting Information in a Transition Economy: The Case of the Czech Republic176 cited
  • 1996Earnings Permanence and the Incremental Information Content of Cash Flows from Operations162 cited
  • 2010The value relevance of earnings in a transition economy: The case of Romania154 cited
  • 2000A Test of the Relative Pricing Effects of Dividends and Earnings: Evidence from Simultaneous Announcements in Japan126 cited

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2000
Accounting Practices and the Market Valuation of Accounting Numbers: Evidence from Indonesia, Korea, Malaysia, the Philippines, Taiwan, and Thailand
102 cited
  • 1999The Information Environment of China's A and B Shares: Can We Make Sense of the Numbers?81 cited
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    • 2017Segment reporting in a developing economy: the Indian banking sector16 cited