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The value relevance of financial statements and their impact on stock prices
16 references·12 citing·35 second hop
The value relevance of financial statements and their impact on stock prices (2009)The value relevance of financial statemen…The Role of Accruals in Asymmetrically Timely Gain and Loss Recognition (2006)The Role of Accruals in Asymm…The market pricing of accruals quality (2005)The market pricing of accrual…The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors (2002)The Quality of Accruals and E…The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors (2001)The Quality of Accruals and E…The Mispricing of Abnormal Accruals (2001)The Mispricing of Abnormal Ac…Value Investing: The Use of Historical Financial Statement Information to Separate Winners from Losers (2000)Value Investing: The Use of H…Earnings Management: Reconciling the Views of Accounting Academics, Practitioners, and Regulators (2000)Earnings Management: Reconcil…Do firms mislead investors by overstating earnings before seasoned equity offerings? (2000)Do firms mislead investors by…An Empirical Analysis of the Relation between the Board of Director Composition and Financial Statement Fraud (1997)An Empirical Analysis of the …The pricing of discretionary accruals (1996)The pricing of discretionary …Do Stock Prices Fully Reflect Information in Accruals and Cash Flows About Future Earnings? (1996)Do Stock Prices Fully Reflect…Debt covenant violation and manipulation of accruals (1994)Debt covenant violation and m…Earnings Management During Import Relief Investigations (1991)Earnings Management During Im…Post-Earnings-Announcement Drift: Delayed Price Response or Risk Premium? (1989)Post-Earnings-Announcement Dr…Evidence of Earnings Management from the Provision for Bad Debts (1988)Evidence of Earnings Manageme…Earnings Releases, Anomalies, and the Behavior of Security Returns. (1984)Earnings Releases, Anomalies,…Exploring Audit Opinions: A Deep Dive into Ratios and Fraud Variables in the Athens Exchange (2025)Exploring Audit Opinions: A D…Predicting financial distress in TSX-listed firms using machine learning algorithms (2024)Predicting financial distress…Asymmetric financial reporting quality and firm size: conditional evidence from an emerging market (2021)Asymmetric financial reportin…Studying the impacts of earnings quality on stock return: Experiments in Vietnam (2020)Studying the impacts of earni…The relationship between tax avoidance, company characteristics and corporate governance: Evidence from Greece (2019)The relationship between tax …The Relationship Between Financial Ratios and the Stock Prices of Selected European Food Companies Listed on Stock Exchanges (2019)The Relationship Between Fina…The Relationship Between Accounting Information in the Financial Statements and the Stock Returns of Listed Firms in Vietnam Stock Exchange (2017)The Relationship Between Acco…The Effect of Financial Ratios on the Stock Price Development (2017)The Effect of Financial Ratio…The Analysis of Dividend Announcement Impact on Stock Prices of Baltic Companies (2017)The Analysis of Dividend Anno…The Influence of the Audit Report on the Relevance of Accounting Information Reported by Listed Romanian Companies (2015)The Influence of the Audit Re…Relationship between Financial Ratios in the Stock Prices of Agriculture-Related Companies Accepted On the Stock Exchange for Iran (2015)Relationship between Financia…Relationship between Financial Ratios and Stock Prices for the Food Industry Firms in Stock Exchange of Iran (2013)Relationship between Financia…Corporate Forecasts of Earnings Per Share and Stock Price Behavior: Empirical Test (1976)Earnings Management through Real Activities Manipulation (2003)Performance matched discretionary accrual measures (2005)Corporate financing and investment decisions when firms have information that investors do not have (1984)The Cross-Section of Expected Stock Returns (1992)Investor Psychology and Security Market Under‐ and Overreactions (1998)Capital markets research in accounting (2001)The Capital Asset Pricing Model: Theory and Evidence (2004)Digesting Anomalies: An Investment Approach (2012)An Empirical Evaluation of Accounting Income Numbers (1968)Transaction costs and the small firm effect (1983)The effect of bond rating changes on common stock prices (1986)Efficient Capital Markets: II (1991)Contrarian Investment, Extrapolation, and Risk (1994)Positive Accounting Theory (1985)The effect of bonus schemes on accounting decisions (1985)Agency Problems and the Theory of the Firm (1980)Detecting Earnings Management. (1995)Audit committee, board of director characteristics, and earnings management (2002)Risk, Return, and Equilibrium: Empirical Tests (1973)Common risk factors in the returns on stocks and bonds (1993)How does financial reporting quality relate to investment efficiency? (2009)Does Corporate Social Responsibility Affect the Cost of Capital? (2010)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Separation of Ownership and Control (1983)The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems (1993)Financial accounting information and corporate governance (2001)Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)A Review of the Earnings Management Literature and Its Implications for Standard Setting (1999)Earnings management and investor protection: an international comparison (2003)Accounting earnings and cash flows as measures of firm performance (1994)Errors in Estimating Accruals: Implications for Empirical Research (2002)A review of archival auditing research (2014)The economic implications of corporate financial reporting (2005)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)
this work references cited by second hop

References

  • 1991Earnings Management During Import Relief Investigations8,369 cited
  • 2002The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors5,163 cited
  • 1997An Empirical Analysis of the Relation between the Board of Director Composition and Financial Statement Fraud3,518 cited
  • 2005The market pricing of accruals quality3,101 cited
  • 1994Debt covenant violation and manipulation of accruals2,773 cited
  • 1996Do Stock Prices Fully Reflect Information in Accruals and Cash Flows About Future Earnings?2,636 cited
  • 1989Post-Earnings-Announcement Drift: Delayed Price Response or Risk Premium?2,314 cited
  • 2000Earnings Management: Reconciling the Views of Accounting Academics, Practitioners, and Regulators1,932 cited
  • 1996The pricing of discretionary accruals1,662 cited
  • 2000Value Investing: The Use of Historical Financial Statement Information to Separate Winners from Losers1,244 cited
  • 2001The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors1,120 cited
  • 2006The Role of Accruals in Asymmetrically Timely Gain and Loss Recognition1,117 cited
  • 2001The Mispricing of Abnormal Accruals1,116 cited
  • 1988Evidence of Earnings Management from the Provision for Bad Debts920 cited
  • 1984

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Earnings Releases, Anomalies, and the Behavior of Security Returns.
613 cited
  • 2000Do firms mislead investors by overstating earnings before seasoned equity offerings?599 cited
  • Cited by

    • 2015The Influence of the Audit Report on the Relevance of Accounting Information Reported by Listed Romanian Companies46 cited
    • 2019The Relationship Between Financial Ratios and the Stock Prices of Selected European Food Companies Listed on Stock Exchanges34 cited
    • 2024Predicting financial distress in TSX-listed firms using machine learning algorithms30 cited
    • 2013Relationship between Financial Ratios and Stock Prices for the Food Industry Firms in Stock Exchange of Iran29 cited
    • 2019The relationship between tax avoidance, company characteristics and corporate governance: Evidence from Greece28 cited
    • 2015Relationship between Financial Ratios in the Stock Prices of Agriculture-Related Companies Accepted On the Stock Exchange for Iran23 cited
    • 2017The Analysis of Dividend Announcement Impact on Stock Prices of Baltic Companies21 cited
    • 2020Studying the impacts of earnings quality on stock return: Experiments in Vietnam20 cited
    • 2017The Effect of Financial Ratios on the Stock Price Development15 cited
    • 2017The Relationship Between Accounting Information in the Financial Statements and the Stock Returns of Listed Firms in Vietnam Stock Exchange15 cited
    • 2021Asymmetric financial reporting quality and firm size: conditional evidence from an emerging market12 cited
    • 2025Exploring Audit Opinions: A Deep Dive into Ratios and Fraud Variables in the Athens Exchange11 cited