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The Value Relevance of Equity Method Fair Value Disclosures
16 references·7 citing·38 second hop
The Value Relevance of Equity Method Fair Value Disclosures (2003)The Value Relevance of Equity Method Fair…The relevance of the value-relevance literature for financial accounting standard setting (2001)The relevance of the value-re…Blockholder Ownership and Market Liquidity (2000)Blockholder Ownership and Mar…Have Financial Statements Lost Their Relevance? (1999)Have Financial Statements Los…An empirical assessment of the residual income valuation model (1999)An empirical assessment of th…Brand Values and Capital Market Valuation (1998)Brand Values and Capital Mark…Value-Relevance of Banks' Fair Value Disclosures under SFAS No. 107. (1996)Value-Relevance of Banks' Fai…Fair value disclosures by bank holding companies (1996)Fair value disclosures by ban…Valuation and Clean Surplus Accounting for Operating and Financial Activities* (1995)Valuation and Clean Surplus A…The Feltham‐Ohlson Framework: Implications for Empiricists* (1995)The Feltham‐Ohlson Framework:…Earnings, Book Values, and Dividends in Equity Valuation* (1995)Earnings, Book Values, and Di…Fair Value Accounting: Evidence from Investment Securities and the Market Valuation of Banks. (1994)Fair Value Accounting: Eviden…Private benefits from control of public corporations (1989)Private benefits from control…Consistent Covariance Matrix Estimation with Cross-Sectional Dependence and Heteroskedasticity in Financial Data (1989)Consistent Covariance Matrix …The effect of large block transactions on security prices: A cross-sectional analysis (1987)The effect of large block tra…SOME FORMAL CONNECTIONS BETWEEN ECONOMIC VALUES AND YIELDS AND ACCOUNTING NUMBERS (1982)SOME FORMAL CONNECTIONS BETWE…The Theory and Measurement of Business Income (1961)The Theory and Measurement of…The value relevance of fair value and historical cost measurements during the financial crisis (2020)The value relevance of fair v…Fair value accounting and analyst forecast accuracy (2017)Fair value accounting and ana…Fair Value‐related Information in Analysts’ Decision Processes: Evidence from the Financial Crisis (2014)Fair Value‐related Informatio…Is Management Quality Value Relevant? (2011)Is Management Quality Value R…Integrating Research into an Undergraduate Accounting Course (2011)Integrating Research into an …The value relevance of ‘realistic reporting’: evidence from UK life insurers (2007)The value relevance of ‘reali…Response to FASB Exposure Draft, “The Fair Value Option for Financial Assets and Financial Liabilities, Including an Amendment of FASB Statement No. 115” (2007)Response to FASB Exposure Dra…The capital asset pricing model: Some empirical tests (1972)Measuring security price performance (1980)Using daily stock returns (1985)Estimating the Impact of State Policies and Institutions with Mixed-Level Data (2007)Spatial Panel Data Models (2013)Personality and physical activity: A systematic review and meta-analysis (2014)Financing Constraints and Corporate Investment (1987)Financing Constraints and Corporate Investment (1988)Accounting valuation, market expectation, and cross-sectional stock returns (1998)The Capital Asset Pricing Model: Theory and Evidence (2004)Separation of Ownership and Control (1983)Agency Costs of Free Cash Flow, Corporate Finance, and Takeovers (1986)Large Shareholders and Corporate Control (1986)Founding‐Family Ownership and Firm Performance: Evidence from the S&P 500 (2003)How do family ownership, control and management affect firm value? 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this work references cited by second hop

References

  • 1995Earnings, Book Values, and Dividends in Equity Valuation*5,061 cited
  • 1995Valuation and Clean Surplus Accounting for Operating and Financial Activities*2,224 cited
  • 1999Have Financial Statements Lost Their Relevance?1,917 cited
  • 2001The relevance of the value-relevance literature for financial accounting standard setting1,741 cited
  • 1989Private benefits from control of public corporations1,168 cited
  • 1961The Theory and Measurement of Business Income970 cited
  • 1999An empirical assessment of the residual income valuation model918 cited
  • 1994Fair Value Accounting: Evidence from Investment Securities and the Market Valuation of Banks.654 cited
  • 1989Consistent Covariance Matrix Estimation with Cross-Sectional Dependence and Heteroskedasticity in Financial Data621 cited
  • 1998Brand Values and Capital Market Valuation541 cited
  • 1987The effect of large block transactions on security prices: A cross-sectional analysis464 cited
  • 1996Value-Relevance of Banks' Fair Value Disclosures under SFAS No. 107.449 cited
  • 1982SOME FORMAL CONNECTIONS BETWEEN ECONOMIC VALUES AND YIELDS AND ACCOUNTING NUMBERS443 cited
  • 1996Fair value disclosures by bank holding companies395 cited
  • 2000

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Blockholder Ownership and Market Liquidity
395 cited
  • 1995The Feltham‐Ohlson Framework: Implications for Empiricists*385 cited
  • Cited by

    • 2014Fair Value‐related Information in Analysts’ Decision Processes: Evidence from the Financial Crisis40 cited
    • 2017Fair value accounting and analyst forecast accuracy37 cited
    • 2011Is Management Quality Value Relevant?32 cited
    • 2007The value relevance of ‘realistic reporting’: evidence from UK life insurers32 cited
    • 2020The value relevance of fair value and historical cost measurements during the financial crisis27 cited
    • 2011Integrating Research into an Undergraduate Accounting Course23 cited
    • 2007Response to FASB Exposure Draft, “The Fair Value Option for Financial Assets and Financial Liabilities, Including an Amendment of FASB Statement No. 115”18 cited