Citation map · Study

SZodixStudyAcademic Library

Shelves Open access

Study · an open academic library·Metadata from OpenAlex (CC0)·Shelves·OpenAlex metadata, de-duplicated

Empirical evidence of the effect of European accounting differences on the stock market valuation of earnings and book value

15 references·16 citing·42 second hop

FromToDepth

this work references cited by second hop

References

1995Earnings, Book Values, and Dividends in Equity Valuation*5,061 cited
1995Valuation and Clean Surplus Accounting for Operating and Financial Activities*2,224 cited
1997Changes in the value-relevance of earnings and book values over the past forty years1,788 cited
1999Use of R2 in accounting research: measuring changes in value relevance over the last four decades734 cited
1981International Accounting and Multinational Enterprises548 cited
1994The Value Relevance of German Accounting Measures: An Empirical Analysis465 cited
1999International Differences in the Timeliness, Conservatism, and Classification of Earnings458 cited
2014Contemporary Accounting Research410 cited
1994The Effects of Accounting Diversity: Evidence from the European Union397 cited
1996International Accounting Differences and Their Relation to Share Prices: Evidence from U.K., Australian, and Canadian Firms*310 cited
1998Use of R-Squared in Accounting Research: Measuring Changes in Value Relevance Over the Last Four Decades242 cited
1987International accounting204 cited
1999International accounting harmonization and global equity markets184 cited
1980Handbook of Financial Economics.174 cited
2005

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

The Pricing of Dividends in Equity Valuation

122 cited

Cited by

2011Value relevance of R&D in the UK after IFRS mandatory implementation91 cited
2014Value relevance of IFRS mandatory disclosure requirements88 cited
2018The Value Relevance of Operating Lease Liabilities: Economic Effects of IFRS 1663 cited
2013Equity valuation models and target price accuracy in Europe: Evidence from equity reports62 cited
2014Value relevance of accounting information: evidence from South Eastern European countries51 cited
2009Investigating the Effects of the EU Mandatory Adoption of IFRS on Accounting Quality: Evidence from Italy43 cited
2009The Effect of the Mandatory Application of IFRS on the Value Relevance of Accounting Data: Some Evidence from Greece40 cited
2021The impact of IFRS adoption on the value relevance of accounting information in Saudi Arabia37 cited
2016How institutional factors and IFRS affect the value relevance of conservative and non-conservative banks36 cited
2010Earnings management, timely loss recognition and value relevance in Europe following the IFRS mandatory adoption: evidence from Italian listed companies35 cited
2014Accounting Accruals and Stock Returns: Evidence from European Equity Markets33 cited
2016The Impact of Fair Value Measurement on Audit Fees: Evidence from Financial Institutions in 24 European Countries32 cited
2021Financial analysts' reaction to voluntary integrated reporting: cross-sectional variation in institutional enforcement contexts32 cited
2014Comparative Value Relevance Studies: Country Differences Versus Specification Effects29 cited
2013Impact of Adopting International Financial Reporting Standards: Empirical Evidence from Turkey29 cited
2005Differences in the valuation of earnings and book value: Regulation effects or industry effects?27 cited