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Security Returns and the Value Relevance of Accounting Data

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References

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1981Using Financial Data to Measure Effects of Regulation608 cited

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1987On cross-sectional analysis in accounting research541 cited

Cited by

2003Scale and the Scale Effect in Market‐based Accounting Research252 cited
2012The value relevance of corporate responsibility reporting: South African evidence190 cited
2004The Effect of Earnings Management on the Value Relevance of Accounting Information182 cited
2005Discussion of “Conditional and UnconditionalConservatism: Concepts and Modeling”177 cited
2006The negative impact of R&D capitalization: A value relevance approach170 cited
2009Earnings Management? Erroneous Inferences Based on Earnings Frequency Distributions158 cited
2008An Experiment in Fair Value Accounting: UK Investment Vehicles156 cited
2007Attribute differences between U.S. GAAP and IFRS earnings: An exploratory study151 cited
2008Investigating market value and intellectual capital for S&P 500135 cited
2005Value relevance of international accounting standards harmonization: Evidence from A- and B-share markets in China118 cited
2001When Capital Follows Profitability: Non-linear Residual Income Dynamics102 cited
2007Ethical Commitment, Financial Performance, and Valuation: An Empirical Investigation of Korean Companies99 cited
2011Value relevance of R&D in the UK after IFRS mandatory implementation91 cited
2014The Value Relevance of Mandatory Non‐ GAAP Earnings88 cited
2000Scale and Scale Effects in Market-Based Accounting Research76 cited
2015Investor relations, information asymmetry and market value74 cited