SZodixStudyAcademic Library
ShelvesOpen access
Study · an open academic library·Metadata from OpenAlex (CC0)·Shelves·OpenAlex metadata, de-duplicated
Accounting for Joint Ventures and Associates in Canada, UK, and US: Do US Rules Hide Information?
16 references·2 citing·46 second hop
Accounting for Joint Ventures and Associates in Canada, UK, and US: Do US Rules Hide Information? (2006)Accounting for Joint Ventures and Associa…Comparative International Accounting (2003)Comparative International Acc…The relevance of the value relevance literature for financial accounting standard setting: another view (2001)The relevance of the value re…Equity Valuation and Negative Earnings: The Role of Book Value of Equity (1999)Equity Valuation and Negative…Changes in the value-relevance of earnings and book values over the past forty years (1997)Changes in the value-relevanc…When Competition Eclipses Cooperation: An Event History Analysis of Joint Venture Failure (1996)When Competition Eclipses Coo…The information content of losses (1995)The information content of lo…Earnings, Book Values, and Dividends in Equity Valuation* (1995)Earnings, Book Values, and Di…Accounting earnings and cash flows as measures of firm performance (1994)Accounting earnings and cash …Joint Ventures and the Option to Expand and Acquire (1991)Joint Ventures and the Option…JOINT VENTURE FORMATIONS AND STOCK MARKET REACTIONS: AN ASSESSMENT IN THE INFORMATION TECHNOLOGY SECTOR. (1991)JOINT VENTURE FORMATIONS AND …Joint Venture Formations and Stock Market Reactions: An Assessment in the Information Technology Sector (1991)Joint Venture Formations and …Joint ventures: Theoretical and empirical perspectives (1988)Joint ventures: Theoretical a…Joint ventures and competitive strategy (1988)Joint ventures and competitiv…The Relative Information Content of Accruals and Cash Flows: Combined Evidence at the Earnings Announcement and Annual Report Release Date (1986)The Relative Information Cont…The Information Contained in the Components of Earnings (1986)The Information Contained in …Comparative International Accounting (1981)Comparative International Acc…Decline in Financial Reporting for Joint Ventures? Canadian Evidence on Removal of Financial Reporting Choice (2011)Decline in Financial Reportin…The value relevance of disclosures of liabilities of equity‐accounted investees: UK evidence (2007)The value relevance of disclo…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)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)The Iron Cage Revisited: Institutional Isomorphism and Collective Rationality in Organizational Fields (1983)The Economic Institutions of Capitalism (1987)Where Do Interorganizational Networks Come From? (1999)A Resource-Based Theory of Strategic Alliances (2000)Strategic networks (2000)The iron cage revisited institutional isomorphism and collective rationality in organizational fields (2004)Competitive Strategy: Techniques for Analyzing Industries and Competitors (1980)Global strategic linkages and industry structure (1991)Analyzing Foreign Market Entry Strategies: Extending the Internalization Approach (1998)Managing Strategic Alliances: What Do We Know Now, and Where Do We Go From Here? (2009)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)Absorptive Capacity: A New Perspective on Learning and Innovation (1990)Structuring cooperative relationships between organizations (1992)Learning from competing partners: outcomes and durations of scale and link alliances in Europe, North America and Asia (2000)Interfirm Rivalry and Managerial Complexity: A Conceptual Framework of Alliance Failure (2001)Cross-Sectional versus Longitudinal Survey Research: Concepts, Findings, and Guidelines (2008)Determinants of corporate borrowing (1977)The Population Ecology of Organizations (1977)An Evolutionary Theory of Economic Change. (1983)Strategy through the Option Lens: An Integrated View of Resource Investments and the Incremental-Choice Process (1993)Social Capital, Structural Holes and the Formation of an Industry Network (1997)Earnings Management During Import Relief Investigations (1991)The Cross-Section of Expected Stock Returns (1992)Detecting Earnings Management. (1995)The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors (2002)Earnings management and investor protection: an international comparison (2003)The economic implications of corporate financial reporting (2005)An Empirical Evaluation of Accounting Income Numbers (1968)FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY (1968)Positive Accounting Theory (1985)Costs of Equity and Earnings Attributes (2004)International Accounting Standards and Accounting Quality (2008)Does EVA® beat earnings? Evidence on associations with stock returns and firm values (1997)Perspectives on Recent Capital Market Research (2002)The value relevance of environmental performance (2005)Earnings Management through Real Activities Manipulation (2003)
this work references cited by second hop

References

  • 1995Earnings, Book Values, and Dividends in Equity Valuation*5,061 cited
  • 1988Joint ventures: Theoretical and empirical perspectives3,335 cited
  • 1994Accounting earnings and cash flows as measures of firm performance2,584 cited
  • 1995The information content of losses2,315 cited
  • 2001The relevance of the value relevance literature for financial accounting standard setting: another view1,961 cited
  • 1997Changes in the value-relevance of earnings and book values over the past forty years1,788 cited
  • 1991Joint Ventures and the Option to Expand and Acquire1,373 cited
  • 1988Joint ventures and competitive strategy931 cited
  • 1996When Competition Eclipses Cooperation: An Event History Analysis of Joint Venture Failure891 cited
  • 1999Equity Valuation and Negative Earnings: The Role of Book Value of Equity745 cited
  • 2003Comparative International Accounting720 cited
  • 1981Comparative International Accounting672 cited
  • 1986The Information Contained in the Components of Earnings511 cited
  • 1991Joint Venture Formations and Stock Market Reactions: An Assessment in the Information Technology Sector367 cited
  • 1986The Relative Information Content of Accruals and Cash Flows: Combined Evidence at the Earnings Announcement and Annual Report Release Date

Only edges whose both ends are imported exist here. Widen the year window, or show the whole map. Back to the work

324 cited
  • 1991JOINT VENTURE FORMATIONS AND STOCK MARKET REACTIONS: AN ASSESSMENT IN THE INFORMATION TECHNOLOGY SECTOR.315 cited
  • Cited by

    • 2007The value relevance of disclosures of liabilities of equity‐accounted investees: UK evidence25 cited
    • 2011Decline in Financial Reporting for Joint Ventures? Canadian Evidence on Removal of Financial Reporting Choice24 cited