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Financial Accounting and Reporting: A Global Perspective
8 references·5 citing·45 second hop
Financial Accounting and Reporting: A Global Perspective (2006)Financial Accounting and Reporting: A Glo…Two Hundred Years of Accounting Research (2007)Two Hundred Years of Accounti…Is Cash Flow King in Valuations? (2007)Is Cash Flow King in Valuatio…The Ability of Earnings to Predict Future Operating Cash Flows Has Been Increasing—Not Decreasing (2005)The Ability of Earnings to Pr…Expected Accrual Models: The Impact of Operating Cash Flows and Reversals of Accruals (2005)Expected Accrual Models: The …The Usefulness of Direct and Indirect Cash Flow Disclosures (2002)The Usefulness of Direct and …The Predictive Ability of Direct Method Cash Flow Information (2000)The Predictive Ability of Dir…The Value-Relevance of SFAS No. 95 Cash Flows from Operations as Assessed by Security Market Effects. (1997)The Value-Relevance of SFAS N…Statement of Financial Accounting Standards No. 95, Statement of Cash Flows (1988)Statement of Financial Accoun…Compliance of disclosure requirements of IFRS 15: an empirical evidence from developing economy (2022)Compliance of disclosure requ…Competing for narrative authority in capital markets: Activist short sellers vs. financial analysts (2022)Competing for narrative autho…Analysis of Effect of Power Distance, Power Avoidance, Individualism, Masculinity and Time Orientation Toward Auditing Behavior with Mediation of Locus of Control (2019)Analysis of Effect of Power D…Understanding the Potential Impact of IFRS 15 on the Telecommunication Listed Companies, by the Disclosures’ Study (2018)Understanding the Potential I…The impact of firms' internationalization on financial statement presentation: Some French evidence (2008)The impact of firms' internat…The Theory of Investment Value, by John Burr Williams (1939)Agency Problems and Dividend Policies Around the World (1998)Equity Valuation Using Multiples (2002)Has the importance of intangibles really grown? And if so, why? (2008)Valuing Branded Businesses (2009)How oil prices affect East and Southeast Asian economies: Evidence from financial markets and implications for energy security (2019)Earnings Asan Explanatory Variable for Returns (1991)Accounting earnings and cash flows as measures of firm performance (1994)Earnings, Book Values, and Dividends in Equity Valuation* (1995)Earnings persistence, accruals and managerial share ownership (2008)A Review of Academic Research on the Reporting of Cash Flows from Operations (2013)Further Evidence on the Usefulness of Direct Method Cash Flow Components for Forecasting Future Cash Flows (2013)Dividend Policy, Growth, and the Valuation of Shares (1961)Contrarian Investment, Extrapolation, and Risk (1994)The conservatism principle and the asymmetric timeliness of earnings1 (1997)Product‐market strategy and the marketing capabilities of the firm: impact on market effectiveness and cash flow performance (2009)Comparing the Value Relevance, Predictive Value, and Persistence of Other Comprehensive Income and Special Items (2011)Accounting conservatism: A review of the literature (2015)Earnings Management During Import Relief Investigations (1991)The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors (2002)Accounting and stock market effects of international accounting standards adoption in an emerging economy (2010)Detecting Earnings Management (2012)The effect of IFRS adoption on financial reporting quality: evidence from listed manufacturing firms in Ghana (2020)The effect of earnings management on firm performance: The moderating role of corporate governance quality (2022)The Discovery of Grounded Theory; Strategies for Qualitative Research (1968)Efficient Capital Markets: A Review of Theory and Empirical Work (1970)Framing: Toward Clarification of a Fractured Paradigm (1993)How the Big Four maintain and defend logic equilibrium at concurrent performances (2022)Effective Financial Communication (2024)Essays on disclosure (2001)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)Managing the Extended Enterprise: The New Stakeholder View (2002)How do board features and auditor characteristics shape key audit matters disclosures? Evidence from emerging economies (2023)Do core and non-core cash flows from operations persist differentially in predicting future cash flows? (2007)Accruals and the prediction of future cash flows (2011)Disclosure Overload? A Professional User Perspective on the Usefulness of General Purpose Financial Statements (2019)Accounting academic elites: The tale of ARIA (2013)The role of revenue recognition in performance reporting (2014)The Routledge Companion to Financial Accounting Theory (2015)Resource allocations, knowledge network characteristics and entrepreneurial orientation of multinational corporations (2009)Are Cash Flows Better Stock Return Predictors Than Profits? (2016)What do accruals tell us about future cash flows? (2016)Non‐audit services, auditor quality and the value relevance of earnings (2006)Information content and recency effect of the audit report in loan rating decisions (2007)The effect of auditors’ internal control opinions on loan decisions (2008)
this work references cited by second hop

References

  • 2005The Ability of Earnings to Predict Future Operating Cash Flows Has Been Increasing—Not Decreasing301 cited
  • 2000The Predictive Ability of Direct Method Cash Flow Information153 cited
  • 2007Is Cash Flow King in Valuations?135 cited
  • 2005Expected Accrual Models: The Impact of Operating Cash Flows and Reversals of Accruals127 cited
  • 1997The Value-Relevance of SFAS No. 95 Cash Flows from Operations as Assessed by Security Market Effects.103 cited
  • 2002The Usefulness of Direct and Indirect Cash Flow Disclosures92 cited
  • 2007Two Hundred Years of Accounting Research80 cited
  • 1988Statement of Financial Accounting Standards No. 95, Statement of Cash Flows71 cited

Cited by

  • 2022Competing for narrative authority in capital markets: Activist short sellers vs. financial analysts23 cited
  • 2022Compliance of disclosure requirements of IFRS 15: an empirical evidence from developing economy20 cited
  • 2018Understanding the Potential Impact of IFRS 15 on the Telecommunication Listed Companies, by the Disclosures’ Study18 cited
  • 2008The impact of firms' internationalization on financial statement presentation: Some French evidence17 cited
  • 2019Analysis of Effect of Power Distance, Power Avoidance, Individualism, Masculinity and Time Orientation Toward Auditing Behavior with Mediation of Locus of Control5 cited

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