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Does financial disclosure influence the value relevance of accounting information?
16 references·0 citing·42 second hop
Does financial disclosure influence the value relevance of accounting information? (2013)Does financial disclosure influence the v…Capital Structure as a Strategic Variable: Evidence from Collective Bargaining (2010)Capital Structure as a Strate…ADRs, Analysts, and Accuracy: Does Cross Listing in the United States Improve a Firm's Information Environment and Increase Market Value? (2003)ADRs, Analysts, and Accuracy:…The determinants of Internet financial reporting (2002)The determinants of Internet …The relevance of the value-relevance literature for financial accounting standard setting (2001)The relevance of the value-re…The relevance of the value relevance literature for financial accounting standard setting: another view (2001)The relevance of the value re…Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)Information asymmetry, corpor…Use of R2 in accounting research: measuring changes in value relevance over the last four decades (1999)Use of R2 in accounting resea…Incentives and Penalties Related to Earnings Overstatements that Violate GAAP (1999)Incentives and Penalties Rela…Have Financial Statements Lost Their Relevance? (1999)Have Financial Statements Los…ASSOCIATIONS BETWEEN CORPORATE CHARACTERISTICS AND DISCLOSURE LEVELS IN ANNUAL REPORTS: A META-ANALYSIS (1999)ASSOCIATIONS BETWEEN CORPORAT…Earnings disclosures and stockholder lawsuits (1997)Earnings disclosures and stoc…Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)Causes and Consequences of Ea…Valuation and Clean Surplus Accounting for Operating and Financial Activities* (1995)Valuation and Clean Surplus A…Earnings, Book Values, and Dividends in Equity Valuation* (1995)Earnings, Book Values, and Di…Agency Theory: An Assessment and Review (1989)Agency Theory: An Assessment …An Empirical Evaluation of Accounting Income Numbers (1968)An Empirical Evaluation of Ac…Earnings Management During Import Relief Investigations (1991)The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems (1993)Detecting Earnings Management. (1995)Earnings Management through Real Activities Manipulation (2003)The economic implications of corporate financial reporting (2005)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)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Prospect Theory: An Analysis of Decision under Risk (1979)Prospect theory: An analysis of decision under risk (1988)STRATEGY IN EMERGING ECONOMIES. (2000)Modes of Network Governance: Structure, Management, and Effectiveness (2007)Opinion Paper: “So what if ChatGPT wrote it?” Multidisciplinary perspectives on opportunities, challenges and implications of generative conversational AI for research, practice and policy (2023)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)Positive Accounting Theory (1985)Earnings management to avoid earnings decreases and losses (1997)The conservatism principle and the asymmetric timeliness of earnings1 (1997)Conservatism in Accounting Part I: Explanations and Implications (2003)The financial reporting environment: Review of the recent literature (2010)Disclosure, Liquidity, and the Cost of Capital (1991)Law and Finance (1998)Investor Protection and Corporate Valuation (2002)Corporate governance in emerging markets: A survey (2012)Nonfinancial Disclosure and Analyst Forecast Accuracy: International Evidence on Corporate Social Responsibility Disclosure (2012)What drives corporate social performance? The role of nation-level institutions (2012)FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY (1968)International Accounting Standards and Accounting Quality (2008)The Market for "Lemons": Quality Uncertainty and the Market Mechanism (1970)Corporate financing and investment decisions when firms have information that investors do not have (1984)Revisiting the relation between environmental performance and environmental disclosure: An empirical analysis (2007)Voluntary Nonfinancial Disclosure and the Cost of Equity Capital: The Initiation of Corporate Social Responsibility Reporting (2010)Costs of Equity and Earnings Attributes (2004)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)
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References

  • 1989Agency Theory: An Assessment and Review13,327 cited
  • 2001Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature7,391 cited
  • 1968An Empirical Evaluation of Accounting Income Numbers6,384 cited
  • 1995Earnings, Book Values, and Dividends in Equity Valuation*5,061 cited
  • 1996Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC*4,076 cited
  • 1995Valuation and Clean Surplus Accounting for Operating and Financial Activities*2,224 cited
  • 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
  • 2001The relevance of the value-relevance literature for financial accounting standard setting1,741 cited
  • 2003ADRs, Analysts, and Accuracy: Does Cross Listing in the United States Improve a Firm's Information Environment and Increase Market Value?1,122 cited
  • 1997Earnings disclosures and stockholder lawsuits927 cited
  • 1999ASSOCIATIONS BETWEEN CORPORATE CHARACTERISTICS AND DISCLOSURE LEVELS IN ANNUAL REPORTS: A META-ANALYSIS735 cited
  • 1999Use of R2 in accounting research: measuring changes in value relevance over the last four decades734 cited
  • 2010Capital Structure as a Strategic Variable: Evidence from Collective Bargaining

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608 cited
  • 1999Incentives and Penalties Related to Earnings Overstatements that Violate GAAP593 cited
  • 2002The determinants of Internet financial reporting582 cited
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