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The Valuation of the Foreign Income of U.S. Multinational Firms: A Growth Opportunities Perspective
16 references·5 citing·41 second hop
The Valuation of the Foreign Income of U.S. Multinational Firms: A Growth Opportunities Perspective (1997)The Valuation of the Foreign Income of U.…The information content of losses (1995)The information content of lo…Price and return models (1995)Price and return modelsThe Impact of U.S. Tax Law Revision on Multinational Corporations' Capital Location and Income-Shifting Decisions (1993)The Impact of U.S. Tax Law Re…Geographic Income Shifting by Multinational Corporations in Response to Tax Rate Changes (1993)Geographic Income Shifting by…The investment opportunity set and corporate financing, dividend, and compensation policies (1992)The investment opportunity se…Information in prices about future earnings (1992)Information in prices about f…Earnings Asan Explanatory Variable for Returns (1991)Earnings Asan Explanatory Var…An analysis of intertemporal and cross-sectional determinants of earnings response coefficients (1989)An analysis of intertemporal …On cross-sectional analysis in accounting research (1987)On cross-sectional analysis i…The Relative Information Content of Accruals and Cash Flows: Combined Evidence at the Earnings Announcement and Annual Report Release Date (1986)The Relative Information Cont…The Information Contained in the Components of Earnings (1986)The Information Contained in …The Association of Operating Cash Flow and Accruals with Security Returns (1986)The Association of Operating …The information content of security prices (1980)The information content of se…The Determination of Financial Structure: The Incentive-Signalling Approach (1977)The Determination of Financia…SOME TIME SERIES PROPERTIES OF ACCOUNTING INCOME (1972)SOME TIME SERIES PROPERTIES O…An Empirical Evaluation of Accounting Income Numbers (1968)An Empirical Evaluation of Ac…Financial Crisis of 2008 and Outward Foreign Investments from China and India (2021)Financial Crisis of 2008 and …Taxes and Financial Assets: Valuing Permanently Reinvested Foreign Earnings (2008)Taxes and Financial Assets: V…Value Relevance of German Gaap and IFRS Consolidated Financial Reporting: An Empirical Analysis on the Frankfurt Stock Exchange (2006)Value Relevance of German Gaa…The Effect of Risk on Price Responses to Unexpected Earnings (2005)The Effect of Risk on Price R…Dividend Policy Inside the Multinational Firm (2002)Dividend Policy Inside the Mu…Dividend Policy, Growth, and the Valuation of Shares (1961)The relationship between return and market value of common stocks (1981)The Value Relevance of Intangibles: The Case of Software Capitalization (1998)Equity Valuation and Negative Earnings: The Role of Book Value of Equity (1999)Positive Accounting Theory (1985)Co-Integration and Error Correction: Representation, Estimation, and Testing (1987)Corporate Environmental Disclosure Strategies: Determinants, Costs and Benefits (1999)Investor flows and the assessed performance of open-end mutual funds (1999)Rational Expectations and the Theory of Price Movements (1961)Risk, Return, and Equilibrium: Empirical Tests (1973)Earnings Releases, Anomalies, and the Behavior of Security Returns. (1984)Empirical Tests of the Consumption‐Oriented CAPM (1989)Financial Reporting: An Accounting Revolution. (1982)Dividend Policy under Asymmetric Information (1985)Earnings Innovations, Earnings Persistence, and Stock Returns (1987)Association between accounting performance measures and stock prices (1992)Ratio Analysis and Equity Valuation: From Research to Practice (2001)The Predictive Value of Expenses Excluded from Pro Forma Earnings (2003)Determinants of corporate borrowing (1977)Corporate financing and investment decisions when firms have information that investors do not have (1984)Agency Costs of Free Cash Flow, Corporate Finance, and Takeovers (1986)Higher market valuation of companies with a small board of directors (1996)Corporate governance, chief executive officer compensation, and firm performance (1999)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)The Behavior of Stock-Market Prices (1965)Consistent Covariance Matrix Estimation with Cross-Sectional Dependence and Heteroskedasticity in Financial Data (1989)Earnings forecasting research: its implications for capital markets research (1993)Scale Effects in Capital Markets‐Based Accounting Research (2009)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 Market for "Lemons": Quality Uncertainty and the Market Mechanism (1970)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)The Capital Structure Puzzle (1984)An Intertemporal Capital Asset Pricing Model (1973)Forecasting Profitability and Earnings (2000)Does Greater Firm‐Specific Return Variation Mean More or Less Informed Stock Pricing? (2003)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)
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References

  • 1968An Empirical Evaluation of Accounting Income Numbers6,384 cited
  • 1977The Determination of Financial Structure: The Incentive-Signalling Approach4,163 cited
  • 1992The investment opportunity set and corporate financing, dividend, and compensation policies3,591 cited
  • 1995The information content of losses2,315 cited
  • 1989An analysis of intertemporal and cross-sectional determinants of earnings response coefficients1,685 cited
  • 1991Earnings Asan Explanatory Variable for Returns1,017 cited
  • 1980The information content of security prices737 cited
  • 1995Price and return models691 cited
  • 1987On cross-sectional analysis in accounting research541 cited
  • 1986The Information Contained in the Components of Earnings511 cited
  • 1972SOME TIME SERIES PROPERTIES OF ACCOUNTING INCOME454 cited
  • 1986The Association of Operating Cash Flow and Accruals with Security Returns385 cited
  • 1992Information in prices about future earnings370 cited
  • 1986The Relative Information Content of Accruals and Cash Flows: Combined Evidence at the Earnings Announcement and Annual Report Release Date324 cited
  • 1993Geographic Income Shifting by Multinational Corporations in Response to Tax Rate Changes

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278 cited
  • 1993The Impact of U.S. Tax Law Revision on Multinational Corporations' Capital Location and Income-Shifting Decisions223 cited
  • Cited by

    • 2008Taxes and Financial Assets: Valuing Permanently Reinvested Foreign Earnings43 cited
    • 2006Value Relevance of German Gaap and IFRS Consolidated Financial Reporting: An Empirical Analysis on the Frankfurt Stock Exchange37 cited
    • 2021Financial Crisis of 2008 and Outward Foreign Investments from China and India36 cited
    • 2002Dividend Policy Inside the Multinational Firm26 cited
    • 2005The Effect of Risk on Price Responses to Unexpected Earnings26 cited