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Across-Sample Incomparability of R2s and Additional Evidence on Value Relevance Changes Over Time
16 references·6 citing·29 second hop
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this work references cited by second hop

References

  • 1995Earnings, Book Values, and Dividends in Equity Valuation*5,061 cited
  • 1997The conservatism principle and the asymmetric timeliness of earnings13,988 cited
  • 2000The effect of international institutional factors on properties of accounting earnings3,198 cited
  • 1994Accounting earnings and cash flows as measures of firm performance2,584 cited
  • 2003Incentives versus standards: properties of accounting income in four East Asian countries2,078 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
  • 2001The relevance of the value-relevance literature for financial accounting standard setting1,741 cited
  • 2006The effects of corporate governance on firms’ credit ratings1,320 cited
  • 2000Country-Specific Factors Related to Financial Reporting and the Value Relevance of Accounting Data919 cited
  • 1999The Effect of International Institutional Factors on Properties of Accounting Earnings869 cited
  • 1999Equity Valuation and Negative Earnings: The Role of Book Value of Equity

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745 cited
  • 1999Use of R2 in accounting research: measuring changes in value relevance over the last four decades734 cited
  • 2000The Relevance of the Value Relevance Literature for Financial Accounting Standard Setting533 cited
  • Cited by

    • 2021Sustainability reporting or integrated reporting: which one is valuable for investors?50 cited
    • 2007Is stock price a good measure for assessing value-relevance of earnings? An empirical test36 cited
    • 2005Scale Factor, R 2 , and the Choice of Levels versus Returns Models35 cited
    • 2022The impact of business strategy and annual report readability on financial reporting quality32 cited
    • 2007Price Models and the Value Relevance of Accounting Information26 cited
    • 2007Die Messung von „Earnings“-Qualität23 cited