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Which Performance Measures Do Investors Around the World Value the Most—and Why?
16 references·16 citing·31 second hopsampled
Which Performance Measures Do Investors Around the World Value the Most—and Why? (2010)Which Performance Measures Do Investors A…What Works in Securities Laws? (2006)What Works in Securities Laws?Earnings quality in UK private firms: comparative loss recognition timeliness (2004)Earnings quality in UK privat…Costs of Equity and Earnings Attributes (2004)Costs of Equity and Earnings …Earnings management and investor protection: an international comparison (2003)Earnings management and inves…Conservatism in Accounting Part I: Explanations and Implications (2003)Conservatism in Accounting Pa…The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors (2002)The Quality of Accruals and E…The relevance of the value relevance literature for financial accounting standard setting: another view (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 Boundaries of Financial Reporting and How to Extend Them (1999)The Boundaries of Financial R…The conservatism principle and the asymmetric timeliness of earnings1 (1997)The conservatism principle an…The information content of losses (1995)The information content of lo…Comparison of five rules for determining the number of components to retain. (1986)Comparison of five rules for …The Scree Test For The Number Of Factors (1966)The Scree Test For The Number…A Rationale and Test for the Number of Factors in Factor Analysis (1965)A Rationale and Test for the …The Application of Electronic Computers to Factor Analysis (1960)The Application of Electronic…TESTS OF SIGNIFICANCE IN FACTOR ANALYSIS (1950)TESTS OF SIGNIFICANCE IN FACT…The impact of sustainability reporting quality on the value relevance of corporate sustainability performance (2020)The impact of sustainability …Societal Trust and Management Earnings Forecasts (2020)Societal Trust and Management…Emerging market multinationals’ firm-specific advantages, institutional distance, and foreign acquisition location choice (2020)Emerging market multinational…Financial innovations and bank performance in Kenya: Evidence from branchless banking models (2018)Financial innovations and ban…Country-level institutions and management earnings forecasts (2018)Country-level institutions an…Flexibility in Cash Flow Classification Under IFRS: Determinants and Consequences (2016)Flexibility in Cash Flow Clas…Other Comprehensive Income: A Review and Directions for Future Research (2015)Other Comprehensive Income: A…The value relevance of SAM 's corporate sustainability ranking and GRI sustainability reporting in the E uropean stock markets (2014)The value relevance of SAM 's…The Value Relevance of Mandatory Non‐ GAAP Earnings (2014)The Value Relevance of Mandat…Management Forecasts and the Cost of Equity Capital: International Evidence (2014)Management Forecasts and the …Value relevance of earnings and cash flows during the global financial crisis (2013)Value relevance of earnings a…Do Big 4 audit firms improve the value relevance of earnings and equity? (2013)Do Big 4 audit firms improve …Academic Research and Standard Setting: The Case of Other Comprehensive Income (2012)Academic Research and Standar…Lobbying of the IASB: An Empirical Investigation (2011)Lobbying of the IASB: An Empi…Is the Audit Fee Disclosure a Leading Indicator of Clients' Business Risk? (2011)Is the Audit Fee Disclosure a…How Would the Mandatory Adoption of IFRS Affect the Earnings Quality of U.S. Firms? Evidence from Cross-Listed Firms in the U.S. (2011)How Would the Mandatory Adopt…An Empirical Evaluation of Accounting Income Numbers (1968)Dividend Policy under Asymmetric Information (1985)Positive Accounting Theory (1985)Performance matched discretionary accrual measures (2005)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)The Problem of Social Cost (1960)Crime and Punishment: An Economic Approach (1968)Law and Finance (1998)Finance and Growth: Theory and Evidence (2004)Law, finance, and economic growth in China (2005)Risk, Return, and Equilibrium: Empirical Tests (1973)Legal Determinants of External Finance (1997)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)A Survey of Corporate Governance (1997)Corporate Ownership Around the World (1999)The economic implications of corporate financial reporting (2005)International Accounting Standards and Accounting Quality (2008)Accounting earnings and cash flows as measures of firm performance (1994)A Review of the Earnings Management Literature and Its Implications for Standard Setting (1999)Errors in Estimating Accruals: Implications for Empirical Research (2002)How does financial reporting quality relate to investment efficiency? (2009)A review of archival auditing research (2014)On financial contracting (1979)The financial reporting environment: Review of the recent literature (2010)Relation of sample size to the stability of component patterns. (1988)Factor Retention Decisions in Exploratory Factor Analysis: a Tutorial on Parallel Analysis (2004)Preliminary Psychometric Properties of the Acceptance and Action Questionnaire–II: A Revised Measure of Psychological Inflexibility and Experiential Avoidance (2011)Evaluating the use of exploratory factor analysis in psychological research. (1999)Best Practices for Developing and Validating Scales for Health, Social, and Behavioral Research: A Primer (2018)The Eating Attitudes Test: psychometric features and clinical correlates (1982)A Second Generation Little Jiffy (1970)
this work references cited by second hop· second hop is a sample of the most-cited connections

References

  • 1966The Scree Test For The Number Of Factors13,549 cited
  • 1960The Application of Electronic Computers to Factor Analysis12,390 cited
  • 1965A Rationale and Test for the Number of Factors in Factor Analysis8,818 cited
  • 2003Earnings management and investor protection: an international comparison5,395 cited
  • 2002The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors5,163 cited
  • 1997The conservatism principle and the asymmetric timeliness of earnings13,988 cited
  • 2000The effect of international institutional factors on properties of accounting earnings3,198 cited
  • 1986Comparison of five rules for determining the number of components to retain.3,135 cited
  • 2006What Works in Securities Laws?2,787 cited
  • 2003Conservatism in Accounting Part I: Explanations and Implications2,768 cited
  • 1950TESTS OF SIGNIFICANCE IN FACTOR ANALYSIS2,391 cited
  • 2004Costs of Equity and Earnings Attributes2,387 cited
  • 2004Earnings quality in UK private firms: comparative loss recognition timeliness2,377 cited
  • 1995The information content of losses2,315 cited
  • 2001The relevance of the value relevance literature for financial accounting standard setting: another view

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1,961 cited
  • 1999The Boundaries of Financial Reporting and How to Extend Them1,930 cited
  • Cited by

    • 2011Is the Audit Fee Disclosure a Leading Indicator of Clients' Business Risk?183 cited
    • 2020Societal Trust and Management Earnings Forecasts139 cited
    • 2014The value relevance of SAM 's corporate sustainability ranking and GRI sustainability reporting in the E uropean stock markets122 cited
    • 2014Management Forecasts and the Cost of Equity Capital: International Evidence120 cited
    • 2012Academic Research and Standard Setting: The Case of Other Comprehensive Income120 cited
    • 2013Do Big 4 audit firms improve the value relevance of earnings and equity?96 cited
    • 2011How Would the Mandatory Adoption of IFRS Affect the Earnings Quality of U.S. Firms? Evidence from Cross-Listed Firms in the U.S.92 cited
    • 2014The Value Relevance of Mandatory Non‐ GAAP Earnings88 cited
    • 2011Lobbying of the IASB: An Empirical Investigation82 cited
    • 2016Flexibility in Cash Flow Classification Under IFRS: Determinants and Consequences82 cited
    • 2015Other Comprehensive Income: A Review and Directions for Future Research70 cited
    • 2018Financial innovations and bank performance in Kenya: Evidence from branchless banking models69 cited
    • 2020The impact of sustainability reporting quality on the value relevance of corporate sustainability performance66 cited
    • 2018Country-level institutions and management earnings forecasts62 cited
    • 2013Value relevance of earnings and cash flows during the global financial crisis60 cited
    • 2020Emerging market multinationals’ firm-specific advantages, institutional distance, and foreign acquisition location choice59 cited