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An Empirical Investigation of Goodwill in Austria: Evidence on Management Change and Cost of Capital
16 references·1 citing·39 second hop
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References

  • 2000Investor protection and corporate governance6,847 cited
  • 2003Conservatism in Accounting Part I: Explanations and Implications2,768 cited
  • 2007Accounting Information, Disclosure, and the Cost of Capital2,582 cited
  • 2000The Economic Consequences of Increased Disclosure2,369 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
  • 1959Dividends, Earnings, and Stock Prices1,301 cited
  • 2004Auditor choice and the cost of debt capital for newly public firms997 cited
  • 2002Protection of minority shareholder interests, cross-listings in the United States, and subsequent equity offerings854 cited
  • 2004Litigation Risk and the Financial Reporting Credibility of Big 4 versus Non-Big 4 Audits: Evidence from Anglo-American Countries845 cited
  • 2004Does Auditor Quality and Tenure Matter to Investors? Evidence from the Bond Market808 cited
  • 2009Legal protection of investors, corporate governance, and the cost of equity capital669 cited
  • 1990Merger motives and merger prescriptions655 cited

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2007
Asymmetric timeliness of earnings, market-to-book and conservatism in financial reporting
613 cited
  • 2012Evidence on the use of unverifiable estimates in required goodwill impairment600 cited
  • Cited by

    • 2016The Recognition of Goodwill and Other Intangible Assets in Business Combinations – The Portuguese Case21 cited