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Value Relevance Change Under International Accounting Standards: An Empirical Study of Peru
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Value Relevance Change Under International Accounting Standards: An Empirical Study of Peru (2012)Value Relevance Change Under Internationa…The crisis of fair-value accounting: Making sense of the recent debate (2009)The crisis of fair-value acco…Mandatory IFRS Reporting around the World: Early Evidence on the Economic Consequences (2008)Mandatory IFRS Reporting arou…International Accounting Standards and Accounting Quality (2008)International Accounting Stan…IFRS Adoption and Accounting Quality: A Review (2007)IFRS Adoption and Accounting …Financial statement effects of adopting international accounting standards: the case of Germany (2007)Financial statement effects o…Earnings management and cross listing: Are reconciled earnings comparable to US earnings?Π (2005)Earnings management and cross…Conservatism in Accounting Part I: Explanations and Implications (2003)Conservatism in Accounting Pa…The relevance of the value-relevance literature for financial accounting standard setting (2001)The relevance of the value-re…The effect of international institutional factors on properties of accounting earnings (2000)The effect of international i…The Economic Consequences of Increased Disclosure (2000)The Economic Consequences of …Use of R2 in accounting research: measuring changes in value relevance over the last four decades (1999)Use of R2 in accounting resea…The Economic Consequences of Increased Disclosure (1999)The Economic Consequences of …Financial Accounting Theory (1999)Financial Accounting TheoryEarnings, Book Values, and Dividends in Equity Valuation* (1995)Earnings, Book Values, and Di…The economic consequences of accounting choice implications of costly contracting and monitoring (1983)The economic consequences of …Financial Accounting Theory. (1966)Financial Accounting Theory.Positive Accounting Theory (1985)Law and Finance (1998)Earnings management and investor protection: an international comparison (2003)Nonfinancial Disclosure and Analyst Forecast Accuracy: International Evidence on Corporate Social Responsibility Disclosure (2012)The Economics of Disclosure and Financial Reporting Regulation: Evidence and Suggestions for Future Research (2016)Disclosure processing costs, investors’ information choice, and equity market outcomes: A review (2020)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)Capital markets research in accounting (2001)Does Corporate Social Responsibility Affect the Cost of Capital? (2010)Limited-dependent and qualitative variables in econometrics (1983)Disclosure, Liquidity, and the Cost of Capital (1991)Disclosure level and the cost of equity capital. (1997)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)Illiquidity and stock returns: cross-section and time-series effects (2002)Voluntary Nonfinancial Disclosure and the Cost of Equity Capital: The Initiation of Corporate Social Responsibility Reporting (2010)Earnings management to avoid earnings decreases and losses (1997)The conservatism principle and the asymmetric timeliness of earnings1 (1997)The financial reporting environment: Review of the recent literature (2010)Cross-Sectional Determinants of Analyst Ratings of Corporate Disclosures (1993)How does financial reporting quality relate to investment efficiency? (2009)An Empirical Evaluation of Accounting Income Numbers (1968)Risk, Return, and Equilibrium: Empirical Tests (1973)Legal Determinants of External Finance (1997)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)On financial contracting (1979)The information content of losses (1995)Performance matched discretionary accrual measures (2005)The impact of culture and governance on corporate social reporting (2005)Sustainable Development and Corporate Performance: A Study Based on the Dow Jones Sustainability Index (2007)Corporate Governance and Sustainability Performance: Analysis of Triple Bottom Line Performance (2016)Organizations, Climate Change, and Transparency (2015)Corporate social responsibility: review and roadmap of theoretical perspectives (2016)ESG practices and the cost of debt: Evidence from EU countries (2019)
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References

  • 1995Earnings, Book Values, and Dividends in Equity Valuation*5,061 cited
  • 2000The effect of international institutional factors on properties of accounting earnings3,198 cited
  • 2008International Accounting Standards and Accounting Quality3,050 cited
  • 2003Conservatism in Accounting Part I: Explanations and Implications2,768 cited
  • 2000The Economic Consequences of Increased Disclosure2,369 cited
  • 2008Mandatory IFRS Reporting around the World: Early Evidence on the Economic Consequences2,174 cited
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  • 2001The relevance of the value-relevance literature for financial accounting standard setting1,741 cited
  • 1999Financial Accounting Theory1,023 cited
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  • 2007IFRS Adoption and Accounting Quality: A Review915 cited
  • 2007Financial statement effects of adopting international accounting standards: the case of Germany831 cited
  • 2009The crisis of fair-value accounting: Making sense of the recent debate805 cited
  • 2005Earnings management and cross listing: Are reconciled earnings comparable to US earnings?Π785 cited
  • 1983The economic consequences of accounting choice implications of costly contracting and monitoring

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764 cited
  • 1999Use of R2 in accounting research: measuring changes in value relevance over the last four decades734 cited
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