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Performance Reporting – The IASB's Proposed Formats of Financial Statements in the Exposure Draft of IAS 1
16 references·2 citing·43 second hop
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this work references cited by second hop

References

  • 1995Earnings, Book Values, and Dividends in Equity Valuation*5,061 cited
  • 1995Valuation and Clean Surplus Accounting for Operating and Financial Activities*2,224 cited
  • 1999Have Financial Statements Lost Their Relevance?1,917 cited
  • 2001The relevance of the value-relevance literature for financial accounting standard setting1,741 cited
  • 2000Effects of Comprehensive-Income Characteristics on Nonprofessional Investors' Judgments: The Role of Financial-Statement Presentation Format759 cited
  • 1998Comprehensive Income Reporting and Analysts' Valuation Judgments680 cited
  • 1999Is comprehensive income superior to net income as a measure of firm performance?466 cited
  • 1996Uncertainty Resolution and the Theory of Depreciation Measurement459 cited
  • 1998A Comparison of Dividend, Cash Flow, and Earnings Approaches to Equity Valuation*438 cited
  • 2000The Ohlson Model: Contribution to Valuation Theory, Limitations, and Empirical Applications324 cited
  • 1999Accruals, Cash Flows, and Equity Values300 cited
  • 1999On Transitory Earnings266 cited
  • 1990A Synthesis of security valuation theory and the role of dividends, cash flows, and earnings*242 cited
  • 2006Financial Reporting Transparency and Earnings Management (Retracted)232 cited

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2006
Is Comprehensive Income Useful?
219 cited
  • 2000Value Relevance of Mandated Comprehensive Income Disclosures200 cited
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    • 2011Assessing the value relevance of total comprehensive income under IFRS: an empirical evidence from European stock exchanges27 cited
    • 2007The IASB Agenda — A Moving Target21 cited