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Beaver (1968) Revisited: Has the Information Content of Annual Earnings Announcements Declined in the Past Three Decades?
16 references·4 citing·32 second hop
Beaver (1968) Revisited: Has the Information Content of Annual Earnings Announcements Declined in the Past Three Decades? (2000)Beaver (1968) Revisited: Has the Informat…The relevance of the value relevance literature for financial accounting standard setting: another view (2001)The relevance of the value re…The changing time-series properties of earnings, cash flows and accruals: Has financial reporting become more conservative? (2000)The changing time-series prop…Market Value and Patent Citations: A First Look (2000)Market Value and Patent Citat…Forecasting Profitability and Earnings (2000)Forecasting Profitability and…Use of R2 in accounting research: measuring changes in value relevance over the last four decades (1999)Use of R2 in accounting resea…The Boundaries of Financial Reporting and How to Extend Them (1999)The Boundaries of Financial R…Have Financial Statements Lost Their Relevance? (1999)Have Financial Statements Los…The Value Relevance of Intangibles: The Case of Software Capitalization (1998)The Value Relevance of Intang…Changes in the value-relevance of earnings and book values over the past forty years (1997)Changes in the value-relevanc…Value-relevance of nonfinancial information: The wireless communications industry (1996)Value-relevance of nonfinanci…The information content of losses (1995)The information content of lo…Market liquidity and volume around earnings announcements (1994)Market liquidity and volume a…An analysis of intertemporal and cross-sectional determinants of earnings response coefficients (1989)An analysis of intertemporal …Earnings Innovations, Earnings Persistence, and Stock Returns (1987)Earnings Innovations, Earning…Financial Reporting: An Accounting Revolution. (1982)Financial Reporting: An Accou…The Information Content of Annual Earnings Announcements (1968)The Information Content of An…The impact of intangibles on the value relevance of accounting information: Evidence from French companies (2016)The impact of intangibles on …Effects of New Financial Reporting Standards on Value Relevance–A Study about Turkish Stock Markets (2013)Effects of New Financial Repo…The Impact of Price and Return Models on Value Relevance Studies: A Review of Theory and Evidence (2006)The Impact of Price and Retur…Analyst estimation revision clusters and corporate events, Part I (2005)Analyst estimation revision c…An Empirical Evaluation of Accounting Income Numbers (1968)The Cross-Section of Expected Stock Returns (1992)Earnings, Book Values, and Dividends in Equity Valuation* (1995)Capital markets research in accounting (2001)Valuing Customers (2004)Earnings conference calls and stock returns: The incremental informativeness of textual tone (2011)The conservatism principle and the asymmetric timeliness of earnings1 (1997)The effect of international institutional factors on properties of accounting earnings (2000)Positive Accounting Theory (1985)Why Firms Voluntarily Disclose Bad News (1994)The Role of Accruals in Asymmetrically Timely Gain and Loss Recognition (2006)Estimation and empirical properties of a firm-year measure of accounting conservatism (2009)Accounting Conservatism and Stock Price Crash Risk: Firm‐level Evidence (2014)Bid, ask and transaction prices in a specialist market with heterogeneously informed traders (1985)Continuous Auctions and Insider Trading (1985)Disclosure, Liquidity, and the Cost of Capital (1991)Spreads, Depths, and the Impact of Earnings Information: An Intraday Analysis (1993)Disclosure Policy, Information Asymmetry, and Liquidity in Equity Markets* (1995)Illiquidity and Stock Returns II: Cross-Section and Time-Series Effects (2018)Dividend Policy, Growth, and the Valuation of Shares (1961)An Intertemporal Capital Asset Pricing Model (1973)Earnings Asan Explanatory Variable for Returns (1991)Does Greater Firm‐Specific Return Variation Mean More or Less Informed Stock Pricing? (2003)FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY (1968)International Accounting Standards and Accounting Quality (2008)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)The financial reporting environment: Review of the recent literature (2010)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Costs of Equity and Earnings Attributes (2004)Earnings Management through Real Activities Manipulation (2003)EFFICIENT CAPITAL MARKETS: A REVIEW OF THEORY AND EMPIRICAL WORK* (1970)Using daily stock returns (1985)
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References

  • 1968The Information Content of Annual Earnings Announcements2,739 cited
  • 1995The information content of losses2,315 cited
  • 2001The relevance of the value relevance literature for financial accounting standard setting: another view1,961 cited
  • 1999The Boundaries of Financial Reporting and How to Extend Them1,930 cited
  • 1999Have Financial Statements Lost Their Relevance?1,917 cited
  • 1997Changes in the value-relevance of earnings and book values over the past forty years1,788 cited
  • 1994Market liquidity and volume around earnings announcements1,786 cited
  • 1989An analysis of intertemporal and cross-sectional determinants of earnings response coefficients1,685 cited
  • 2000The changing time-series properties of earnings, cash flows and accruals: Has financial reporting become more conservative?1,374 cited
  • 1996Value-relevance of nonfinancial information: The wireless communications industry1,303 cited
  • 2000Market Value and Patent Citations: A First Look1,095 cited
  • 1982Financial Reporting: An Accounting Revolution.953 cited
  • 1987Earnings Innovations, Earnings Persistence, and Stock Returns909 cited
  • 2000Forecasting Profitability and Earnings857 cited
  • 1999Use of R2 in accounting research: measuring changes in value relevance over the last four decades

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734 cited
  • 1998The Value Relevance of Intangibles: The Case of Software Capitalization709 cited
  • Cited by

    • 2016The impact of intangibles on the value relevance of accounting information: Evidence from French companies43 cited
    • 2006The Impact of Price and Return Models on Value Relevance Studies: A Review of Theory and Evidence24 cited
    • 2013Effects of New Financial Reporting Standards on Value Relevance–A Study about Turkish Stock Markets23 cited
    • 2005Analyst estimation revision clusters and corporate events, Part I22 cited