SZodixStudyAcademic Library
ShelvesOpen access
Study · an open academic library·Metadata from OpenAlex (CC0)·Shelves·OpenAlex metadata, de-duplicated
The Impact and Valuation of Off-Balance-Sheet Activities Concealed by Equity Method Accounting
7 references·11 citing·44 second hop
The Impact and Valuation of Off-Balance-Sheet Activities Concealed by Equity Method Accounting (2003)The Impact and Valuation of Off-Balance-S…International Accounting Standards Board (IASB) (2011)International Accounting Stan…Financial Accounting Standards Board (FASB) (2008)Financial Accounting Standard…Equity Valuation and Negative Earnings: The Role of Book Value of Equity (1999)Equity Valuation and Negative…The information content of losses (1995)The information content of lo…Operating Lease Accounting and the Market's Assessment of Equity Risk (1995)Operating Lease Accounting an…The Effects of Recognition versus Disclosure on Shareholder Risk and Executive Compensation (1993)The Effects of Recognition ve…The analysis and use of financial statements (1993)The analysis and use of finan…Financializing Stakeholder Claims (2015)Financializing Stakeholder Cl…Does International Accounting Standard No. 27 Improve Investment Efficiency? (2015)Does International Accounting…The Impact of IAS No. 27 on the Market's Ability to Anticipate Future Earnings (2014)The Impact of IAS No. 27 on t…The valuation and reliability implications of FIN 46 for synthetic lease liabilities (2013)The valuation and reliability…Equity Method Investments and Sell-Side Analysts' Information Environment (2013)Equity Method Investments and…The accounting and market consequences of accelerated share repurchases (2011)The accounting and market con…Decline in Financial Reporting for Joint Ventures? Canadian Evidence on Removal of Financial Reporting Choice (2011)Decline in Financial Reportin…The management of accounting numbers: Case study evidence from the ‘crash’ of an airline (2010)The management of accounting …Determinants of the Accounting Choice between Alternative Reporting Methods for Interests in Jointly Controlled Entities (2010)Determinants of the Accountin…The value relevance of disclosures of liabilities of equity‐accounted investees: UK evidence (2007)The value relevance of disclo…Proportionate consolidation versus the equity method: Additional evidence on the association with bond ratings (2007)Proportionate consolidation v…The Cost of Capital, Corporation Finance and the Theory of Investment (1958)The relationship between return and market value of common stocks (1981)The Cross-Section of Expected Stock Returns (1992)Retracted: Recognition v. Disclosure, Auditor Tolerance for Misstatement, and the Reliability of Stock-Compensation and Lease Information (2006)Evidence that Market Participants Assess Recognized and Disclosed Items Similarly when Reliability is Not an Issue (2013)Rating Agency Adjustments to GAAP Financial Statements and Their Effect on Ratings and Credit Spreads (2014)Positive Accounting Theory (1985)Industry costs of equity (1997)Limited attention, information disclosure, and financial reporting (2003)Comment letter activity: A response to proposed changes in lease accounting (2016)Effect of capitalizing operating leases on credit ratings: Evidence from Japan (2017)Managing Multiple Logics: The Role of Performance Measurement Systems in Social Enterprises (2019)Accounting earnings and cash flows as measures of firm performance (1994)Earnings, Book Values, and Dividends in Equity Valuation* (1995)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)Case Study Research: Design and Methods (1984)Basics of Qualitative Research: Grounded Theory Procedures and Techniques. (1992)Strategic management a stakeholder approach (2010)Actuarialism as biopolitical and disciplinary technique (2016)Reviewing the Stakeholder Value Creation Literature: Towards a Sustainability Approach (2019)Stakeholder Theory and Accounting (2019)A transaction costs theory of equity joint ventures (1988)The Transaction Costs Theory of Joint Ventures: An Empirical Study of Japanese Subsidiaries in the United States (1991)Empirical research on accounting choice (2001)Do alternative methods of reporting non-controlling interests really matter? (2012)IPSAS and local government consolidated financial statements—proposal for a territorial consolidation method (2013)Escolhas Contábeis: reflexões para a pesquisa (2016)CORPORATE INCOME TAXES AND THE COST OF CAPITAL: A CORRECTION (1963)Valuation: Measuring and managing the value of companies (1992)Structural interdependence within top management teams: A key moderator of upper echelons predictions (2014)Corporate returns and cash conversion cycles (1996)Taxable Income, Future Earnings, and Equity Values (2004)Socioemotional Wealth as a Mixed Gamble: Revisiting Family Firm R&D Investments with the Behavioral Agency Model (2013)The conservatism principle and the asymmetric timeliness of earnings1 (1997)Earnings Management through Real Activities Manipulation (2003)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Does Mandatory IFRS Adoption Improve Information Comparability? (2012)Do Critical Audit Matter Paragraphs in the Audit Report Change Nonprofessional Investors' Decision to Invest? (2014)Measuring Country Differences in Enforcement of Accounting Standards: An Audit and Enforcement Proxy (2014)The World Price of Earnings Opacity (2003)The Information Role of Conservatism (2008)An Examination of Corporate Tax Shelter Participants (2009)
this work references cited by second hop

References

  • 1995The information content of losses2,315 cited
  • 2008Financial Accounting Standards Board (FASB)1,095 cited
  • 1999Equity Valuation and Negative Earnings: The Role of Book Value of Equity745 cited
  • 2011International Accounting Standards Board (IASB)548 cited
  • 1993The analysis and use of financial statements516 cited
  • 1995Operating Lease Accounting and the Market's Assessment of Equity Risk199 cited
  • 1993The Effects of Recognition versus Disclosure on Shareholder Risk and Executive Compensation163 cited

Cited by

  • 2010Determinants of the Accounting Choice between Alternative Reporting Methods for Interests in Jointly Controlled Entities42 cited
  • 2013The valuation and reliability implications of FIN 46 for synthetic lease liabilities38 cited
  • 2015Financializing Stakeholder Claims32 cited
  • 2013Equity Method Investments and Sell-Side Analysts' Information Environment29 cited
  • 2007Proportionate consolidation versus the equity method: Additional evidence on the association with bond ratings28 cited
  • 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

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

  • 2015Does International Accounting Standard No. 27 Improve Investment Efficiency?23 cited
  • 2014The Impact of IAS No. 27 on the Market's Ability to Anticipate Future Earnings19 cited
  • 2011The accounting and market consequences of accelerated share repurchases18 cited
  • 2010The management of accounting numbers: Case study evidence from the ‘crash’ of an airline16 cited