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Identifiable intangible asset disclosures, stock prices and future earnings
16 references·16 citing·30 second hopsampled
Identifiable intangible asset disclosures, stock prices and future earnings (2006)Identifiable intangible asset disclosures…Conservatism in Accounting Part II: Evidence and Research Opportunities (2003)Conservatism in Accounting Pa…Conservatism in Accounting Part I: Explanations and Implications (2003)Conservatism in Accounting Pa…Market valuations in the New Economy: an investigation of what has changed (2002)Market valuations in the New …Use of R2 in accounting research: measuring changes in value relevance over the last four decades (1999)Use of R2 in accounting resea…The Boundaries of Financial Reporting and How to Extend Them (1999)The Boundaries of Financial R…Have Financial Statements Lost Their Relevance? (1999)Have Financial Statements Los…Equity Valuation and Negative Earnings: The Role of Book Value of Equity (1999)Equity Valuation and Negative…The Value Relevance of Intangibles: The Case of Software Capitalization (1998)The Value Relevance of Intang…The Conservatism Principle and the Asymmetric Timeliness of Earnings (1998)The Conservatism Principle an…Revalued Financial, Tangible, and Intangible Assets: Associations with Share Prices and Non-Market-Based Value Estimates (1998)Revalued Financial, Tangible,…Brand Values and Capital Market Valuation (1998)Brand Values and Capital Mark…The conservatism principle and the asymmetric timeliness of earnings1 (1997)The conservatism principle an…Changes in the value-relevance of earnings and book values over the past forty years (1997)Changes in the value-relevanc…The capitalization, amortization, and value-relevance of R&D (1996)The capitalization, amortizat…Some economic determinants of time-series properties of earnings (1983)Some economic determinants of…Tobin's $q$ Ratio and Industrial Organization (1981)Tobin's $q$ Ratio and Industr…Does data asset disclosure contribute to the market efficiency? Evidence from China (2024)Does data asset disclosure co…Can intangible assets predict future performance? A deep learning approach (2021)Can intangible assets predict…The Impact of Intangible Assets and Sub-Components of Intangible Assets on Sustainable Growth and Firm Value: Evidence from Turkish Listed Firms (2019)The Impact of Intangible Asse…Development costs capitalization and debt financing (2019)Development costs capitalizat…Country-level corruption and accounting choice: Research & development capitalization under IFRS (2019)Country-level corruption and …Disclosure indexes and compliance with mandatory disclosure—The case of intangible assets in the Italian market (2016)Disclosure indexes and compli…The value relevance and reliability of intangible assets (2014)The value relevance and relia…The association of identifiable intangible assets acquired and recognised in business acquisitions with postacquisition firm performance (2014)The association of identifiab…Importance of Intellectual Capital Information: A Study of Australian Analyst Reports (2014)Importance of Intellectual Ca…Goodwill under IFRS: Relevance and disclosures in an unfavorable environment (2014)Goodwill under IFRS: Relevanc…Goodwill Accounting: A Review of the Literature (2014)Goodwill Accounting: A Review…Corporate reporting of intellectual capital: evidence from the Bangladeshi pharmaceutical sector (2014)Corporate reporting of intell…The impact of IFRS on financial analysts' forecast accuracy in the Asia‐Pacific region (2010)The impact of IFRS on financi…Stock market synchronicity – an alternative approach to assessing the information impact of Australian IFRS (2010)Stock market synchronicity – …Intellectual capital and the capital market: a review and synthesis (2010)Intellectual capital and the …Fair value accounting and intangible assets (2010)Fair value accounting and int…Accounting earnings and cash flows as measures of firm performance (1994)Earnings, Book Values, and Dividends in Equity Valuation* (1995)The information content of losses (1995)Does EVA® beat earnings? Evidence on associations with stock returns and firm values (1997)Perspectives on Recent Capital Market Research (2002)The value relevance of environmental performance (2005)An Empirical Evaluation of Accounting Income Numbers (1968)Dividend Policy under Asymmetric Information (1985)Positive Accounting Theory (1985)Performance matched discretionary accrual measures (2005)The Cross-Section of Expected Stock Returns (1992)Dynamic capabilities and strategic management (1997)Corporate social responsibility and access to finance (2013)The investment opportunity set and corporate financing, dividend, and compensation policies (1992)The effect of international institutional factors on properties of accounting earnings (2000)Conditional and Unconditional Conservatism:Concepts and Modeling (2005)The contracting benefits of accounting conservatism to lenders and borrowers (2007)Audit Quality: Insights from the Academic Literature (2012)On financial contracting (1979)On the Usefulness of Earnings and Earnings Research: Lessons and Directions from Two Decades of Empirical Research (1989)Capital markets research in accounting (2001)Characteristics of a firm's information environment and the information asymmetry between insiders and outsiders (2003)Earnings management and cross listing: Are reconciled earnings comparable to US earnings?Π (2005)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)The financial reporting environment: Review of the recent literature (2010)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Costs of Equity and Earnings Attributes (2004)Measurement of Business Performance in Strategy Research: A Comparison of Approaches (1986)Technological Opportunity and Spillovers of R&D: Evidence from Firms' Patents, Profits and Market Value (1986)How do family ownership, control and management affect firm value? (2005)
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References

  • 1997The conservatism principle and the asymmetric timeliness of earnings13,988 cited
  • 2003Conservatism in Accounting Part I: Explanations and Implications2,768 cited
  • 1996The capitalization, amortization, and value-relevance of R&D1,947 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
  • 1981Tobin's $q$ Ratio and Industrial Organization1,382 cited
  • 2003Conservatism in Accounting Part II: Evidence and Research Opportunities992 cited
  • 1999Equity Valuation and Negative Earnings: The Role of Book Value of Equity745 cited
  • 1999Use of R2 in accounting research: measuring changes in value relevance over the last four decades734 cited
  • 1998The Value Relevance of Intangibles: The Case of Software Capitalization709 cited
  • 1998Revalued Financial, Tangible, and Intangible Assets: Associations with Share Prices and Non-Market-Based Value Estimates632 cited
  • 1998Brand Values and Capital Market Valuation541 cited
  • 1998The Conservatism Principle and the Asymmetric Timeliness of Earnings458 cited
  • 1983

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Some economic determinants of time-series properties of earnings
305 cited
  • 2002Market valuations in the New Economy: an investigation of what has changed305 cited
  • Cited by

    • 2019The Impact of Intangible Assets and Sub-Components of Intangible Assets on Sustainable Growth and Firm Value: Evidence from Turkish Listed Firms94 cited
    • 2010Intellectual capital and the capital market: a review and synthesis68 cited
    • 2014Goodwill under IFRS: Relevance and disclosures in an unfavorable environment60 cited
    • 2019Country-level corruption and accounting choice: Research & development capitalization under IFRS56 cited
    • 2010Stock market synchronicity – an alternative approach to assessing the information impact of Australian IFRS55 cited
    • 2016Disclosure indexes and compliance with mandatory disclosure—The case of intangible assets in the Italian market52 cited
    • 2019Development costs capitalization and debt financing52 cited
    • 2010Fair value accounting and intangible assets51 cited
    • 2014Importance of Intellectual Capital Information: A Study of Australian Analyst Reports50 cited
    • 2014Corporate reporting of intellectual capital: evidence from the Bangladeshi pharmaceutical sector49 cited
    • 2014Goodwill Accounting: A Review of the Literature46 cited
    • 2024Does data asset disclosure contribute to the market efficiency? Evidence from China45 cited
    • 2010The impact of IFRS on financial analysts' forecast accuracy in the Asia‐Pacific region39 cited
    • 2014The value relevance and reliability of intangible assets36 cited
    • 2021Can intangible assets predict future performance? A deep learning approach27 cited
    • 2014The association of identifiable intangible assets acquired and recognised in business acquisitions with postacquisition firm performance24 cited