SZodixStudyAcademic Library
ShelvesOpen access
Study · an open academic library·Metadata from OpenAlex (CC0)·Shelves·OpenAlex metadata, de-duplicated
On Transitory Earnings
1 references·16 citing·49 second hopsampled
On Transitory Earnings (1999)On Transitory EarningsEarnings, Book Values, and Dividends in Equity Valuation* (1995)Earnings, Book Values, and Di…Non-GAAP Reporting: Evidence from Academia and Current Practice (2017)Non-GAAP Reporting: Evidence …Corporate Social Performance, Competitive Advantage, Earnings Persistence and Firm Value (2016)Corporate Social Performance,…Do Chinese government subsidies affect firm value? (2014)Do Chinese government subsidi…Value relevance of human capital information (2013)Value relevance of human capi…Why do pro forma and Street earnings not reflect changes in GAAP? Evidence from SFAS 123R (2012)Why do pro forma and Street e…A Lintner Model of Payout and Managerial Rents (2012)A Lintner Model of Payout and…Measuring and Reporting Income in Europe (2011)Measuring and Reporting Incom…Comparing the Value Relevance, Predictive Value, and Persistence of Other Comprehensive Income and Special Items (2011)Comparing the Value Relevance…Incentive Contracting and Value Relevance of Earnings and Cash Flows (2009)Incentive Contracting and Val…An Analysis of the Relation between the Stewardship and Valuation Roles of Earnings (2006)An Analysis of the Relation b…The Pricing of Dividends in Equity Valuation (2005)The Pricing of Dividends in E…Accruals, Accounting-Based Valuation Models, and the Prediction of Equity Values (2005)Accruals, Accounting-Based Va…Analyst Earnings Forecast Revisions and the Pricing of Accruals (2004)Analyst Earnings Forecast Rev…The Valuation Implications of Employee Stock Option Accounting for Profitable Computer Software Firms (2002)The Valuation Implications of…Accruals, Cash Flows, and Equity Values (1999)Accruals, Cash Flows, and Equ…Accruals, Cash Flow and Equity Values (1999)Accruals, Cash Flow and Equit…Distribution of the Estimators for Autoregressive Time Series with a Unit Root (1979)A Comparative Study of Unit Root Tests with Panel Data and a New Simple Test (1999)The economic implications of corporate financial reporting (2005)Academic Research and Standard Setting: The Case of Other Comprehensive Income (2012)Identifying Conditional Conservatism in Financial Accounting Data: Theory and Evidence (2016)Usefulness of fair values for predicting banks’ future earnings: evidence from other comprehensive income and its components (2016)The Cost of Capital, Corporation Finance and the Theory of Investment (1958)Dividend Policy, Growth, and the Valuation of Shares (1961)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)FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY (1968)Law, finance, and economic growth in China (2005)Politically connected CEOs, firm performance, and CEO pay (2018)The effects of government subsidies on new energy vehicle enterprises: The moderating role of intelligent transformation (2020)Economic policy uncertainty exposure and corporate innovation investment: Evidence from China (2021)Determinants of corporate borrowing (1977)Corporate financing and investment decisions when firms have information that investors do not have (1984)Agency costs of free cash flow, corporate finance, and takeovers (1996)Payout Policy (2014)Dividend Dynamics and the Term Structure of Dividend Strips (2015)AI-Based Prediction of Capital Structure: Performance Comparison of ANN SVM and LR Models (2022)Earnings Management During Import Relief Investigations (1991)Detecting Earnings Management. (1995)Determinants of the Informativeness of Analyst Research (2002)Are accruals mispriced? Evidence from tests of an Intertemporal Capital Asset Pricing Model (2007)The q‐Theory Approach to Understanding the Accrual Anomaly (2009)Moral Hazard and Observability (1979)Multitask Principal–Agent Analyses: Incentive Contracts, Asset Ownership, and Job Design (1991)Who Uses Financial Reports and for What Purpose? Evidence from Capital Providers (2014)Practices of standard-setting – An analysis of the IASB's and FASB's process of identifying the objective of financial reporting (2015)Risk, Return, and Equilibrium: Empirical Tests (1973)Do Stock Prices Fully Reflect Information in Accruals and Cash Flows About Future Earnings? (1996)The Stock Market Valuation of R&D Information in Biotech Firms* (2007)The Relevance of Financial versus Non-Financial Information for the Valuation of Venture Capital-Backed Firms (2012)Nonfinancial Corporate Social Responsibility Reporting and Firm Value: International Evidence on the Role of Financial Analysts (2022)Earnings management to avoid earnings decreases and losses (1997)Econometric Analysis of Cross Section and Panel Data (2001)Optimistic Reporting and Pessimistic Investing: Do Pro Forma Earnings Disclosures Attract Short Sellers? (2012)Non‐GAAP Earnings Disclosure in Loss Firms (2018)Discretionary disclosure (1983)Disclosure, Liquidity, and the Cost of Capital (1991)The effect of voluntary clawback adoption on non-GAAP reporting (2018)Non-GAAP reporting following debt covenant violations (2019)The Impact of the CEO's Personal Narcissism on Non-GAAP Earnings (2020)Accounting earnings and cash flows as measures of firm performance (1994)Fair Value Accounting for Liabilities and Own Credit Risk (2008)The effect of carbon risk on the cost of equity capital (2015)
this work references cited by second hop· second hop is a sample of the most-cited connections

References

  • 1995Earnings, Book Values, and Dividends in Equity Valuation*5,061 cited

Cited by

  • 1999Accruals, Cash Flows, and Equity Values300 cited
  • 2017Non-GAAP Reporting: Evidence from Academia and Current Practice247 cited
  • 2004Analyst Earnings Forecast Revisions and the Pricing of Accruals238 cited
  • 2012A Lintner Model of Payout and Managerial Rents228 cited
  • 2011Comparing the Value Relevance, Predictive Value, and Persistence of Other Comprehensive Income and Special Items210 cited
  • 2014Do Chinese government subsidies affect firm value?203 cited
  • 2005Accruals, Accounting-Based Valuation Models, and the Prediction of Equity Values188 cited
  • 2012Why do pro forma and Street earnings not reflect changes in GAAP? Evidence from SFAS 123R165 cited
  • 2006An Analysis of the Relation between the Stewardship and Valuation Roles of Earnings151 cited
  • 1999Accruals, Cash Flow and Equity Values133 cited
  • 2009Incentive Contracting and Value Relevance of Earnings and Cash Flows128 cited
  • 2016Corporate Social Performance, Competitive Advantage, Earnings Persistence and Firm Value124 cited
  • 2011Measuring and Reporting Income in Europe123 cited
  • 2002

Only edges whose both ends are imported exist here. Widen the year window, or show the whole map. Back to the work

The Valuation Implications of Employee Stock Option Accounting for Profitable Computer Software Firms
122 cited
  • 2005The Pricing of Dividends in Equity Valuation122 cited
  • 2013Value relevance of human capital information121 cited