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The impact of reforms on the value relevance of accounting information: Evidence from Iran
16 references·3 citing·30 second hop
The impact of reforms on the value relevance of accounting information: Evidence from Iran (2011)The impact of reforms on the value releva…Comparative Value Relevance Among German, U.S., and International Accounting Standards: A German Stock Market Perspective (2005)Comparative Value Relevance A…Perspectives on Recent Capital Market Research (2002)Perspectives on Recent Capita…The relevance of the value-relevance literature for financial accounting standard setting (2001)The relevance of the value-re…Accounting standards and value relevance of financial statements: An international analysis (2000)Accounting standards and valu…The market valuation of IAS versus US-GAAP accounting measures using Form 20-F reconciliations (1999)The market valuation of IAS v…The Boundaries of Financial Reporting and How to Extend Them (1999)The Boundaries of Financial R…Have Financial Statements Lost Their Relevance? (1999)Have Financial Statements Los…Earnings, adaptation and equity value. (1997)Earnings, adaptation and equi…The Value Relevance of German Accounting Measures: An Empirical Analysis (1994)The Value Relevance of German…Fair Value Accounting: Evidence from Investment Securities and the Market Valuation of Banks. (1994)Fair Value Accounting: Eviden…The Relative Informativeness of Accounting Disclosures in Different Countries (1993)The Relative Informativeness …A Comparison of the Value-Relevance of U.S. Versus Non-U.S. GAAP Accounting Measures Using Form 20-F Reconciliations (1993)A Comparison of the Value-Rel…Earnings Asan Explanatory Variable for Returns (1991)Earnings Asan Explanatory Var…The Information Content of Annual Earnings Announcements (1968)The Information Content of An…An Empirical Evaluation of Accounting Income Numbers (1968)An Empirical Evaluation of Ac…SOME ESTIMATES OF THE COST OF CAPITAL TO THE ELECTRIC UTILITY INDUSTRY, 1954-57 (1966)SOME ESTIMATES OF THE COST OF…Value relevance of earnings and book values during IFRS convergence period in India (2021)Value relevance of earnings a…Value Relevance of Accounting Information: A Review of Empirical Evidence Across Continents (2019)Value Relevance of Accounting…Value Relevance of Accounting Information: An Empirical Study of Selected Indian Firms (2014)Value Relevance of Accounting…Dividend Policy, Growth, and the Valuation of Shares (1961)The relationship between return and market value of common stocks (1981)Price and return models (1995)The Value Relevance of Intangibles: The Case of Software Capitalization (1998)Equity Valuation and Negative Earnings: The Role of Book Value of Equity (1999)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Legal Determinants of External Finance (1997)Investor protection and corporate governance (2000)Financial and Legal Constraints to Growth: Does Firm Size Matter? (2005)International GAAP Differences: The Impact on Foreign Analysts (2008)The Role of International Financial Reporting Standards in Accounting Quality: Evidence from the European Union (2010)CAPITAL ASSET PRICES: A THEORY OF MARKET EQUILIBRIUM UNDER CONDITIONS OF RISK* (1964)Efficient Capital Markets: II (1991)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)Equity Premia as Low as Three Percent? Evidence from Analysts' Earnings Forecasts for Domestic and International Stock Markets (2001)Infrastructure Requirements for an Economically Efficient System of Public Financial Reporting and Disclosure (2001)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)The financial reporting environment: Review of the recent literature (2010)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Costs of Equity and Earnings Attributes (2004)EFFICIENT CAPITAL MARKETS: A REVIEW OF THEORY AND EMPIRICAL WORK* (1970)Using daily stock returns (1985)Capital markets research in accounting (2001)Bank Differences in the Coordination of Regulatory Capital, Earnings, and Taxes (1995)Value-relevance of nonfinancial information: The wireless communications industry (1996)Econometric Studies of Investment Behavior: A Review (1971)Using Financial Data to Measure Effects of Regulation (1981)
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References

  • 1968An Empirical Evaluation of Accounting Income Numbers6,384 cited
  • 1968The Information Content of Annual Earnings Announcements2,739 cited
  • 1999The Boundaries of Financial Reporting and How to Extend Them1,930 cited
  • 1999Have Financial Statements Lost Their Relevance?1,917 cited
  • 2001The relevance of the value-relevance literature for financial accounting standard setting1,741 cited
  • 1991Earnings Asan Explanatory Variable for Returns1,017 cited
  • 1994Fair Value Accounting: Evidence from Investment Securities and the Market Valuation of Banks.654 cited
  • 1993The Relative Informativeness of Accounting Disclosures in Different Countries643 cited
  • 2000Accounting standards and value relevance of financial statements: An international analysis623 cited
  • 1966SOME ESTIMATES OF THE COST OF CAPITAL TO THE ELECTRIC UTILITY INDUSTRY, 1954-57588 cited
  • 2005Comparative Value Relevance Among German, U.S., and International Accounting Standards: A German Stock Market Perspective586 cited
  • 1997Earnings, adaptation and equity value.535 cited
  • 1993A Comparison of the Value-Relevance of U.S. Versus Non-U.S. GAAP Accounting Measures Using Form 20-F Reconciliations484 cited
  • 1994The Value Relevance of German Accounting Measures: An Empirical Analysis465 cited

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  • 2002Perspectives on Recent Capital Market Research459 cited
  • 1999The market valuation of IAS versus US-GAAP accounting measures using Form 20-F reconciliations328 cited
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    • 2014Value Relevance of Accounting Information: An Empirical Study of Selected Indian Firms27 cited
    • 2019Value Relevance of Accounting Information: A Review of Empirical Evidence Across Continents22 cited
    • 2021Value relevance of earnings and book values during IFRS convergence period in India21 cited