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The Value Relevance of Book Values, Earnings and Cash flows: Evidence from South Korea
16 references·1 citing·32 second hop
The Value Relevance of Book Values, Earnings and Cash flows: Evidence from South Korea (2009)The Value Relevance of Book Values, Earni…Has the Information Content of Quarterly Earnings Announcements Declined in the Past Three Decades? (2002)Has the Information Content o…Earnings Management to Exceed Thresholds (1999)Earnings Management to Exceed…The relation between earnings and cash flows (1998)The relation between earnings…Earnings management to avoid earnings decreases and losses (1997)Earnings management to avoid …Do Stock Prices Fully Reflect Information in Accruals and Cash Flows about Future Earnings? (1997)Do Stock Prices Fully Reflect…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…Repeated Accounting Write-Offs and the Information Content of Earnings (1996)Repeated Accounting Write-Off…Do Stock Prices Fully Reflect Information in Accruals and Cash Flows About Future Earnings? (1996)Do Stock Prices Fully Reflect…Valuation and Clean Surplus Accounting for Operating and Financial Activities* (1995)Valuation and Clean Surplus A…Price and return models (1995)Price and return modelsEarnings, Book Values, and Dividends in Equity Valuation* (1995)Earnings, Book Values, and Di…On the Usefulness of Earnings and Earnings Research: Lessons and Directions from Two Decades of Empirical Research (1989)On the Usefulness of Earnings…Determinants of corporate borrowing (1977)Determinants of corporate bor…The Information Content of Annual Earnings Announcements (1968)The Information Content of An…An Empirical Evaluation of Accounting Income Numbers (1968)An Empirical Evaluation of Ac…VALUE RELEVANCE OF ACCOUNTING INFORMATION AND CORPORATE SOCIAL RESPONSIBILITY IN INDONESIA AND SINGAPORE (2018)VALUE RELEVANCE OF ACCOUNTING…Prospect theory: An analysis of decision under risk (1988)Earnings management and investor protection: an international comparison (2003)Earnings Management through Real Activities Manipulation (2003)The Cost of Capital, Corporation Finance and the Theory of Investment (1958)Dividend Policy, Growth, and the Valuation of Shares (1961)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Corporate financing and investment decisions when firms have information that investors do not have (1984)The Capital Structure Puzzle (1984)A Survey of Corporate Governance (1997)The information content of losses (1995)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)Prospect Theory: An Analysis of Decision under Risk (1979)Detecting Earnings Management. (1995)CAPITAL ASSET PRICES: A THEORY OF MARKET EQUILIBRIUM UNDER CONDITIONS OF RISK* (1964)Efficient Capital Markets: II (1991)The Theory and Measurement of Business Income (1961)Does Corporate Social Responsibility Affect the Cost of Capital? (2010)Toward an Implied Cost of Capital (2001)Expected EPS and EPS Growth as Determinantsof Value (2005)The cost of capital, corporation finance and the theory of investment (2008)The economic implications of corporate financial reporting (2005)The market pricing of accruals quality (2005)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)EFFICIENT CAPITAL MARKETS: A REVIEW OF THEORY AND EMPIRICAL WORK* (1970)Using daily stock returns (1985)Capital markets research in accounting (2001)Editor's Choice Digesting Anomalies: An Investment ApproachInvestor Psychology and Asset Pricing (2001)… and the Cross-Section of Expected Returns (2015)
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References

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  • 1997Changes in the value-relevance of earnings and book values over the past forty years1,788 cited
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  • 1996Value-relevance of nonfinancial information: The wireless communications industry1,303 cited
  • 1989On the Usefulness of Earnings and Earnings Research: Lessons and Directions from Two Decades of Empirical Research1,120 cited
  • 1995Price and return models691 cited
  • 1996Repeated Accounting Write-Offs and the Information Content of Earnings

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474 cited
  • 2002Has the Information Content of Quarterly Earnings Announcements Declined in the Past Three Decades?444 cited
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    • 2018VALUE RELEVANCE OF ACCOUNTING INFORMATION AND CORPORATE SOCIAL RESPONSIBILITY IN INDONESIA AND SINGAPORE22 cited