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The Relevance of Financial Reporting on the Performance of Quoted Romanian Companies in the Context of Adopting the IFRS
16 references·1 citing·41 second hop
The Relevance of Financial Reporting on the Performance of Quoted Romanian Companies in the Context of Adopting the IFRS (2015)The Relevance of Financial Reporting on t…Subjectivity in fair-value estimates, audit quality, and informativeness of other comprehensive income (2013)Subjectivity in fair-value es…The Value Relevance of International Financial Reporting Standards: Empirical Evidence in an Emerging Market (2012)The Value Relevance of Intern…Measuring and Reporting Income in Europe (2011)Measuring and Reporting Incom…The value relevance of earnings in a transition economy: The case of Romania (2010)The value relevance of earnin…International Accounting Standards Board (2010)International Accounting Stan…Usefulness of comprehensive income reporting in Canada (2009)Usefulness of comprehensive i…The Effect of the Mandatory Application of IFRS on the Value Relevance of Accounting Data: Some Evidence from Greece (2009)The Effect of the Mandatory A…Information Content and Value Relevance of Depreciation: A Cross-Industry Analysis (2009)Information Content and Value…The Role of Revenue in Firm Valuation (2008)The Role of Revenue in Firm V…International Accounting Standards and Accounting Quality (2008)International Accounting Stan…Is Comprehensive Income Useful? (2006)Is Comprehensive Income Usefu…The relevance of the value relevance literature for financial accounting standard setting: another view (2001)The relevance of the value re…Have Financial Statements Lost Their Relevance? (1999)Have Financial Statements Los…Comprehensive Income Reporting and Analysts' Valuation Judgments (1998)Comprehensive Income Reportin…Earnings, Book Values, and Dividends in Equity Valuation* (1995)Earnings, Book Values, and Di…Earnings Asan Explanatory Variable for Returns (1991)Earnings Asan Explanatory Var…The Value Relevance of IFRS Adoption in Indonesia (2018)The Value Relevance of IFRS A…Dividend Policy, Growth, and the Valuation of Shares (1961)An Empirical Evaluation of Accounting Income Numbers (1968)The relationship between return and market value of common stocks (1981)Price and return models (1995)The Value Relevance of Intangibles: The Case of Software Capitalization (1998)Equity Valuation and Negative Earnings: The Role of Book Value of Equity (1999)The conservatism principle and the asymmetric timeliness of earnings1 (1997)Development of accounting in Poland: Market efficiency and the value relevance of reported earnings (2010)A story about IAS/IFRS implementation in Romania (2011)International Financial Reporting Standards in an Emerging Economy: Lessons from Romania (2012)Accounting earnings and cash flows as measures of firm performance (1994)Contracting theory and accounting (2001)The relevance of the value-relevance literature for financial accounting standard setting (2001)Comparing the Value Relevance, Predictive Value, and Persistence of Other Comprehensive Income and Special Items (2011)Bank earnings and regulatory capital management using available for sale securities (2017)The Cost of Capital, Corporation Finance and the Theory of Investment (1958)The Theory and Measurement of Business Income (1961)Capital markets research in accounting (2001)Does Corporate Social Responsibility Affect the Cost of Capital? (2010)Earnings Management During Import Relief Investigations (1991)Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)The “Incomplete Revelation Hypothesis” and Financial Reporting (2002)Financial reporting complexity and investor underreaction to 10-K information (2008)The financial analyst forecasting literature: A taxonomy with suggestions for further research (2008)Detecting Earnings Management (2012)Positive Accounting Theory (1985)Valuation and Clean Surplus Accounting for Operating and Financial Activities* (1995)Controlling shareholders’ tunneling and executive compensation: Evidence from China (2011)Fostering Stakeholder Engagement: The Role of Materiality Disclosure in Integrated Reporting (2016)Earnings management to avoid earnings decreases and losses (1997)Earnings management and investor protection: an international comparison (2003)Mandatory IFRS Reporting around the World: Early Evidence on the Economic Consequences (2008)The Economics of Disclosure and Financial Reporting Regulation: Evidence and Suggestions for Future Research (2016)FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY (1968)Accruals and the Prediction of Future Cash Flows (2001)Leading Indicators of Goodwill Impairment (2006)Earnings quality research: Advances, challenges and future research (2010)Legitimating Transnational Standard-Setting: The Case of the International Accounting Standards Board (2010)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)Costs of Equity and Earnings Attributes (2004)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)
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References

  • 1995Earnings, Book Values, and Dividends in Equity Valuation*5,061 cited
  • 2008International Accounting Standards and Accounting Quality3,050 cited
  • 2001The relevance of the value relevance literature for financial accounting standard setting: another view1,961 cited
  • 1999Have Financial Statements Lost Their Relevance?1,917 cited
  • 1991Earnings Asan Explanatory Variable for Returns1,017 cited
  • 1998Comprehensive Income Reporting and Analysts' Valuation Judgments680 cited
  • 2010International Accounting Standards Board411 cited
  • 2009Usefulness of comprehensive income reporting in Canada254 cited
  • 2006Is Comprehensive Income Useful?219 cited
  • 2010The value relevance of earnings in a transition economy: The case of Romania154 cited
  • 2012The Value Relevance of International Financial Reporting Standards: Empirical Evidence in an Emerging Market151 cited
  • 2011Measuring and Reporting Income in Europe123 cited
  • 2008The Role of Revenue in Firm Valuation97 cited
  • 2013Subjectivity in fair-value estimates, audit quality, and informativeness of other comprehensive income60 cited
  • 2009The Effect of the Mandatory Application of IFRS on the Value Relevance of Accounting Data: Some Evidence from Greece

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40 cited
  • 2009Information Content and Value Relevance of Depreciation: A Cross-Industry Analysis38 cited
  • Cited by

    • 2018The Value Relevance of IFRS Adoption in Indonesia21 cited