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Apparent audit failures and value relevance of earnings and book value
16 references·0 citing·37 second hop
Apparent audit failures and value relevance of earnings and book value (2011)Apparent audit failures and value relevan…How Representative Are Firms That Are Cross‐Listed in the United States? An Analysis of Accounting Quality (2003)How Representative Are Firms …Shredded Reputation: The Cost of Audit Failure (2002)Shredded Reputation: The Cost…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…Earnings, adaptation and equity value. (1997)Earnings, adaptation and equi…Changes in the value-relevance of earnings and book values over the past forty years (1997)Changes in the value-relevanc…Value-relevance of nonfinancial information: The wireless communications industry (1996)Value-relevance of nonfinanci…Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)Causes and Consequences of Ea…The information content of losses (1995)The information content of lo…Earnings, Book Values, and Dividends in Equity Valuation* (1995)Earnings, Book Values, and Di…The Value Relevance of German Accounting Measures: An Empirical Analysis (1994)The Value Relevance of German…Shareholder Litigation and Corporate Disclosures (1994)Shareholder Litigation and Co…Accounting earnings and cash flows as measures of firm performance (1994)Accounting earnings and cash …Perceived Auditor Quality and the Earnings Response Coefficient (1993)Perceived Auditor Quality and…The Financial and Market Effects of the SEC's Accounting and Auditing Enforcement Releases (1991)The Financial and Market Effe…Auditor size and audit quality (1981)Auditor size and audit qualityAn Empirical Evaluation of Accounting Income Numbers (1968)The Cross-Section of Expected Stock Returns (1992)Capital markets research in accounting (2001)Valuing Customers (2004)Earnings conference calls and stock returns: The incremental informativeness of textual tone (2011)The Nature of the Firm (1937)The Market for "Lemons": Quality Uncertainty and the Market Mechanism (1970)The Pricing of Audit Services: Theory and Evidence (1980)Agency Problems and Residual Claims (1983)The Effect of Audit Quality on Earnings Management* (1998)Disclosure of Nonproprietary Information (1985)Cross-Sectional Determinants of Analyst Ratings of Corporate Disclosures (1993)Why Firms Voluntarily Disclose Bad News (1994)Equity Incentives and Earnings Management (2005)Voluntary Nonfinancial Disclosure and the Cost of Equity Capital: The Initiation of Corporate Social Responsibility Reporting (2010)The conservatism principle and the asymmetric timeliness of earnings1 (1997)The Boundaries of Financial Reporting and How to Extend Them (1999)The effect of international institutional factors on properties of accounting earnings (2000)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Information quality and the valuation of new issues (1986)On the Usefulness of Earnings and Earnings Research: Lessons and Directions from Two Decades of Empirical Research (1989)Auditor Industry Specialization and Earnings Quality (2003)Nonfinancial Disclosure and Analyst Forecast Accuracy: International Evidence on Corporate Social Responsibility Disclosure (2012)Earnings Management During Import Relief Investigations (1991)The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems (1993)Detecting Earnings Management. (1995)Earnings Management through Real Activities Manipulation (2003)The economic implications of corporate financial reporting (2005)The Cost of Capital, Corporation Finance and the Theory of Investment (1958)Dividend Policy, Growth, and the Valuation of Shares (1961)The Theory and Measurement of Business Income (1961)Valuation and Clean Surplus Accounting for Operating and Financial Activities* (1995)Does Corporate Social Responsibility Affect the Cost of Capital? (2010)Costs of Equity and Earnings Attributes (2004)The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors (2002)Earnings management and investor protection: an international comparison (2003)
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References

  • 1981Auditor size and audit quality5,862 cited
  • 1995Earnings, Book Values, and Dividends in Equity Valuation*5,061 cited
  • 1996Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC*4,076 cited
  • 1994Accounting earnings and cash flows as measures of firm performance2,584 cited
  • 1995The information content of losses2,315 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
  • 1994Shareholder Litigation and Corporate Disclosures1,351 cited
  • 1996Value-relevance of nonfinancial information: The wireless communications industry1,303 cited
  • 1993Perceived Auditor Quality and the Earnings Response Coefficient1,168 cited
  • 1999Equity Valuation and Negative Earnings: The Role of Book Value of Equity745 cited
  • 1991The Financial and Market Effects of the SEC's Accounting and Auditing Enforcement Releases689 cited
  • 2003How Representative Are Firms That Are Cross‐Listed in the United States? An Analysis of Accounting Quality608 cited
  • 1997Earnings, adaptation and equity value.535 cited
  • 2002Shredded Reputation: The Cost of Audit Failure

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514 cited
  • 1994The Value Relevance of German Accounting Measures: An Empirical Analysis465 cited
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