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Value Relevance of Accounting Information in Different Stock Market Segments: The Case of Chinese A-, B-, and H-Shares
16 references·16 citing·34 second hopsampled
Value Relevance of Accounting Information in Different Stock Market Segments: The Case of Chinese A-, B-, and H-Shares (2007)Value Relevance of Accounting Information…Ultimate Ownership, Income Management, and Legal and Extra‐Legal Institutions (2004)Ultimate Ownership, Income Ma…Incentives versus standards: properties of accounting income in four East Asian countries (2003)Incentives versus standards: …Corporate ownership structure and the informativeness of accounting earnings in East Asia (2002)Corporate ownership structure…The effect of international institutional factors on properties of accounting earnings (2000)The effect of international i…Use of R2 in accounting research: measuring changes in value relevance over the last four decades (1999)Use of R2 in accounting resea…Have Financial Statements Lost Their Relevance? (1999)Have Financial Statements Los…Corporate Ownership Around the World (1999)Corporate Ownership Around th…Relative valuation roles of equity book value and net income as a function of financial health (1998)Relative valuation roles of e…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…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…Earnings Asan Explanatory Variable for Returns (1991)Earnings Asan Explanatory Var…An analysis of intertemporal and cross-sectional determinants of earnings response coefficients (1989)An analysis of intertemporal …An Empirical Evaluation of Accounting Income Numbers (1968)An Empirical Evaluation of Ac…The impact of IFRS adoption on the value relevance of accounting information in Saudi Arabia (2021)The impact of IFRS adoption o…The effect of corporate governance and investor protection environments on the value relevance of new accounting standards: the case of IFRS 9 and IAS 39 (2020)The effect of corporate gover…Firm valuations and board compensation: Evidence from alternative banking models (2020)Firm valuations and board com…RELEVANSI NILAI INFORMASI AKUNTANSI DAN MANFAATNYA BAGI INVESTOR (2018)RELEVANSI NILAI INFORMASI AKU…The IFRS Adoption Reform through the Lens of Neoinstitutionalism: The Case of the Russian Federation (2016)The IFRS Adoption Reform thro…The impact of corporate governance and ownership structure reforms on earnings quality in China (2015)The impact of corporate gover…IFRS and Secrecy: Assessing Accounting Value Relevance Across Africa (2015)IFRS and Secrecy: Assessing A…Value relevance of accounting information: Evidence from an emerging market (2014)Value relevance of accounting…Value relevance of accounting information and share price: A study of listed manufacturing companies in Sri Lanka (2014)Value relevance of accounting…Value relevance of Accounting Information and its Impact on Stock Prices: Case Study of Listed Banks at Karachi Stock Exchange (2014)Value relevance of Accounting…Russian Accounting System: Value Relevance of Reported Information and the IFRS Adoption Perspective (2013)Russian Accounting System: Va…Changes in the value relevance of accounting information over time: Evidence from the emerging market of China (2013)Changes in the value relevanc…Adopsi IFRS dan Relevansi Nilai Informasi Akuntansi (2013)Adopsi IFRS dan Relevansi Nil…Does IFRs convergence improve quality of accounting information? Evidence from the Chinese stock market (2012)Does IFRs convergence improve…Value relevance of accounting information in China pre‐ and post‐2001 accounting reforms (2010)Value relevance of accounting…International financial reporting standards — credible and reliable? An overview (2010)International financial repor…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)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)CAPITAL ASSET PRICES: A THEORY OF MARKET EQUILIBRIUM UNDER CONDITIONS OF RISK* (1964)EFFICIENT CAPITAL MARKETS: A REVIEW OF THEORY AND EMPIRICAL WORK* (1970)Using daily stock returns (1985)Efficient Capital Markets: II (1991)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)Capital markets research in accounting (2001)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)Job Market Signaling (1973)Positive Accounting Theory (1985)Earnings management and investor protection: an international comparison (2003)A review of tax research (2010)An Intertemporal Capital Asset Pricing Model (1973)Forecasting Profitability and Earnings (2000)Does Greater Firm‐Specific Return Variation Mean More or Less Informed Stock Pricing? (2003)Risk, Return, and Equilibrium: Empirical Tests (1973)Legal Determinants of External Finance (1997)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)A Survey of Corporate Governance (1997)Law and Finance (1998)Investor protection and corporate governance (2000)The separation of ownership and control in East Asian Corporations (2000)The Problem of Social Cost (1960)Estimating the Value of Political Connections (2001)Costs of Equity and Earnings Attributes (2004)
this work references cited by second hop· second hop is a sample of the most-cited connections

References

  • 1999Corporate Ownership Around the World10,565 cited
  • 1968An Empirical Evaluation of Accounting Income Numbers6,384 cited
  • 1995Earnings, Book Values, and Dividends in Equity Valuation*5,061 cited
  • 2000The effect of international institutional factors on properties of accounting earnings3,198 cited
  • 1995Valuation and Clean Surplus Accounting for Operating and Financial Activities*2,224 cited
  • 2003Incentives versus standards: properties of accounting income in four East Asian countries2,078 cited
  • 2002Corporate ownership structure and the informativeness of accounting earnings in East Asia1,919 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
  • 1989An analysis of intertemporal and cross-sectional determinants of earnings response coefficients1,685 cited
  • 1991Earnings Asan Explanatory Variable for Returns1,017 cited
  • 1998Relative valuation roles of equity book value and net income as a function of financial health897 cited
  • 1999Use of R2 in accounting research: measuring changes in value relevance over the last four decades734 cited
  • 1995Price and return models691 cited
  • 2004

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Ultimate Ownership, Income Management, and Legal and Extra‐Legal Institutions
593 cited
  • 1997Earnings, adaptation and equity value.535 cited
  • Cited by

    • 2013Changes in the value relevance of accounting information over time: Evidence from the emerging market of China59 cited
    • 2013Adopsi IFRS dan Relevansi Nilai Informasi Akuntansi57 cited
    • 2014Value relevance of accounting information and share price: A study of listed manufacturing companies in Sri Lanka56 cited
    • 2010International financial reporting standards — credible and reliable? An overview55 cited
    • 2014Value relevance of accounting information: Evidence from an emerging market52 cited
    • 2013Russian Accounting System: Value Relevance of Reported Information and the IFRS Adoption Perspective51 cited
    • 2015The impact of corporate governance and ownership structure reforms on earnings quality in China50 cited
    • 2012Does IFRs convergence improve quality of accounting information? Evidence from the Chinese stock market48 cited
    • 2016The IFRS Adoption Reform through the Lens of Neoinstitutionalism: The Case of the Russian Federation39 cited
    • 2018RELEVANSI NILAI INFORMASI AKUNTANSI DAN MANFAATNYA BAGI INVESTOR39 cited
    • 2021The impact of IFRS adoption on the value relevance of accounting information in Saudi Arabia37 cited
    • 2020Firm valuations and board compensation: Evidence from alternative banking models32 cited
    • 2014Value relevance of Accounting Information and its Impact on Stock Prices: Case Study of Listed Banks at Karachi Stock Exchange32 cited
    • 2020The effect of corporate governance and investor protection environments on the value relevance of new accounting standards: the case of IFRS 9 and IAS 3931 cited
    • 2015IFRS and Secrecy: Assessing Accounting Value Relevance Across Africa30 cited
    • 2010Value relevance of accounting information in China pre‐ and post‐2001 accounting reforms28 cited