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Evidence from China on the value relevance of operating income vs. below-the-line items

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References

2001The relevance of the value relevance literature for financial accounting standard setting: another view1,961 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
1991Earnings Asan Explanatory Variable for Returns1,017 cited
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1993A Comparison of the Value-Relevance of U.S. Versus Non-U.S. GAAP Accounting Measures Using Form 20-F Reconciliations484 cited
1996Repeated Accounting Write-Offs and the Information Content of Earnings474 cited
1992Dividends and Losses402 cited
1993

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An Investigation of Revaluations of Tangible Long-Lived Assets

282 cited

2001Profitability Regulation, Earnings Management, and Modified Audit Opinions: Evidence from China259 cited

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