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Clean Surplus
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Clean Surplus (2013)Clean SurplusAggregate Return on Investment and Investment Decisions: A Cash-Flow Perspective (2011)Aggregate Return on Investmen…The Effect of the Mandatory Application of IFRS on the Value Relevance of Accounting Data: Some Evidence from Greece (2009)The Effect of the Mandatory A…Comprehensive Income In Europe: Valuation, Prediction And Conservative Issues (2008)Comprehensive Income In Europ…Value relevance of comprehensive income and its components: Evidence from major European capital markets (2007)Value relevance of comprehens…The value relevance of dirty surplus accounting flows in The Netherlands (2006)The value relevance of dirty …Dirty surplus accounting flows: international evidence (2004)Dirty surplus accounting flow…Is Comprehensive Income Irrelevant? (2002)Is Comprehensive Income Irrel…Linear Information Dynamics, Dividend Irrelevance, Corporate Valuation and the Clean Surplus Relationship (1997)Linear Information Dynamics, …Using accounting data to measure the economic performance of firms (1996)Using accounting data to meas…The Cross-Section of Expected Stock Returns (1992)Earnings, Book Values, and Dividends in Equity Valuation* (1995)Financial accounting information and corporate governance (2001)Does other comprehensive income matter in credit-oriented systems? Analyzing the Italian context (2017)Accounting earnings and cash flows as measures of firm performance (1994)The relevance of the value relevance literature for financial accounting standard setting: another view (2001)The relevance of the value-relevance literature for financial accounting standard setting (2001)Comprehensive Income, Future Earnings, and Market Mispricing (2007)Legal Determinants of External Finance (1997)Law and Finance (1998)Earnings management and investor protection: an international comparison (2003)The Relevance of Financial Reporting on the Performance of Quoted Romanian Companies in the Context of Adopting the IFRS (2015)The Impact of International Financial Reporting Standards (IFRS) on Earnings Management: A Review of Empirical Evidence (2016)The influence of mandatory adoption of IFRS in Argentina on value relevance of accounting information (2021)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Assessing the value relevance of total comprehensive income under IFRS: an empirical evidence from European stock exchanges (2011)Comprehensive Income and Financial Performance Ratios: Which Potential Effects on RoE and on Firm's Performance Evaluation? (2015)What can auditors tell us about accounting manipulations? (2017)Creating shareholder value : the new standard for business performance (1986)Valuation and Clean Surplus Accounting for Operating and Financial Activities* (1995)The Cost of Capital, Corporation Finance and the Theory of Investment (1958)Dividend Policy, Growth, and the Valuation of Shares (1961)Accounting for Joint Ventures and Associates in Canada, UK, and US: Do US Rules Hide Information? (2006)Stock prices and accounting information: evidence from Malaysia (2008)Value Relevance of Comprehensive Income (2017)Valuation: Measuring and Managing the Value of Companies. (1991)Valuation: Measuring and managing the value of companies (1992)Is comprehensive income superior to net income as a measure of firm performance? (1999)Dirty surplus accounting flows and valuation errors (2006)The value relevance of comprehensive income under IFRS and US GAAP: empirical evidence from Germany (2008)Positive Accounting Theory (1985)The conservatism principle and the asymmetric timeliness of earnings1 (1997)Evaluation of ownership structure and audit-quality in the wake of the Covid-19 crisis: empirical evidence from Jordan (2023)The impact of COVID-19 on the relationship between auditor industry specialization and audit fees: empirical evidence from Jordan (2023)The General Theory of Employment, Interest and Money, by John Maynard Keynes (1936)On the Misuse of Accounting Rates of Return to Infer Monopoly Profits (2016)
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  • 1997Linear Information Dynamics, Dividend Irrelevance, Corporate Valuation and the Clean Surplus Relationship68 cited
  • 2006The value relevance of dirty surplus accounting flows in The Netherlands54 cited
  • 2009The Effect of the Mandatory Application of IFRS on the Value Relevance of Accounting Data: Some Evidence from Greece40 cited
  • 2004Dirty surplus accounting flows: international evidence39 cited
  • 1996Using accounting data to measure the economic performance of firms34 cited
  • 2011Aggregate Return on Investment and Investment Decisions: A Cash-Flow Perspective29 cited
  • 2008Comprehensive Income In Europe: Valuation, Prediction And Conservative Issues27 cited
  • 2007Value relevance of comprehensive income and its components: Evidence from major European capital markets26 cited
  • 2002Is Comprehensive Income Irrelevant?19 cited

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