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Revaluations of fixed assets and future firm performance: Evidence from the UK
8 references·16 citing·47 second hop
Revaluations of fixed assets and future firm performance: Evidence from the UK (1999)Revaluations of fixed assets and future f…Do Stock Prices Fully Reflect Information in Accruals and Cash Flows about Future Earnings? (1997)Do Stock Prices Fully Reflect…Value-Relevance of Banks' Fair Value Disclosures under SFAS No. 107. (1996)Value-Relevance of Banks' Fai…Do Stock Prices Fully Reflect Information in Accruals and Cash Flows About Future Earnings? (1996)Do Stock Prices Fully Reflect…Earnings, Book Values, and Dividends in Equity Valuation* (1995)Earnings, Book Values, and Di…Accounting earnings and cash flows as measures of firm performance (1994)Accounting earnings and cash …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…The Cross-Section of Expected Stock Returns (1992)The Cross-Section of Expected…Earnings Asan Explanatory Variable for Returns (1991)Earnings Asan Explanatory Var…The role of the external auditor in managing environmental, social, and governance (ESG) reputation risk (2022)The role of the external audi…Does fair value accounting for non-financial assets pass the market test? (2013)Does fair value accounting fo…The Impact of Mandatory IFRS Adoption on Equity Valuation of Accounting Numbers for Security Investors in the EU (2010)The Impact of Mandatory IFRS …The effect of R&D investment on firm value: An examination of US manufacturing and service industries (2010)The effect of R&D investment …IFRS fair value measurement and accounting policy choice in the United Kingdom and Australia (2010)IFRS fair value measurement a…Global Financial Reporting: Implications for U.S. Academics (2008)Global Financial Reporting: I…Is fair value accounting information relevant and reliable? Evidence from capital market research (2007)Is fair value accounting info…The Nature of Accounting Information Reliability: Inferences from Archival and Experimental Research (2006)The Nature of Accounting Info…Including Estimates of the Future in Today's Financial Statements (2006)Including Estimates of the Fu…The Value Relevance and Reliability of Brand Assets Recognized by U.K. Firms (2004)The Value Relevance and Relia…An Examination of Long-Lived Asset Impairments (2004)An Examination of Long-Lived …The Sale of Assets to Manage Earnings in Japan (2003)The Sale of Assets to Manage …FAIR VALUE ACCOUNTING AND THE MANAGEMENT OF THE FIRM (2003)FAIR VALUE ACCOUNTING AND THE…Perspectives on Recent Capital Market Research (2002)Perspectives on Recent Capita…Value Relevance of Mandated Comprehensive Income Disclosures (2000)Value Relevance of Mandated C…THE VALUE-RELEVANCE OF UK DIRTY SURPLUS ACCOUNTING FLOWS (1999)THE VALUE-RELEVANCE OF UK DIR…The Effect of Interest Rate Changes on the Common Stock Returns of Financial Institutions (1984)Bank Differences in the Coordination of Regulatory Capital, Earnings, and Taxes (1995)Managing Financial Reports of Commercial Banks: The Influence of Taxes, Regulatory Capital, and Earnings (1995)The Decision Usefulness of Fair Value Accounting – A Theoretical Perspective (2007)Valuation Approaches and Metrics: A Survey of the Theory and Evidence (2007)Dividend Policy, Growth, and the Valuation of Shares (1961)An Empirical Evaluation of Accounting Income Numbers (1968)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)Earnings Management During Import Relief Investigations (1991)Value-Glamour and Accruals Mispricing: One Anomaly or Two? (2004)International Financial Reporting Standards and the quality of financial statement information (2010)American Economic Review (2019)Stock market reactions to adverse ESG disclosure via media channels (2021)The Cost of Capital, Corporation Finance and the Theory of Investment (1958)The Theory and Measurement of Business Income (1961)Valuation and Clean Surplus Accounting for Operating and Financial Activities* (1995)Capital markets research in accounting (2001)Does Corporate Social Responsibility Affect the Cost of Capital? (2010)CAPITAL ASSET PRICES: A THEORY OF MARKET EQUILIBRIUM UNDER CONDITIONS OF RISK* (1964)The Valuation of Risk Assets and the Selection of Risky Investments in Stock Portfolios and Capital Budgets (1965)Risk, Return, and Equilibrium: Empirical Tests (1973)Common risk factors in the returns on stocks and bonds (1993)Returns to Buying Winners and Selling Losers: Implications for Stock Market Efficiency (1993)Illiquidity and stock returns: cross-section and time-series effects (2002)Detecting Earnings Management. (1995)The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors (2002)Earnings management and investor protection: an international comparison (2003)The Information Content of Annual Earnings Announcements (1968)Persuasive evidence of market inefficiency (1985)The Value Relevance of German Accounting Measures: An Empirical Analysis (1994)International Differences in the Timeliness, Conservatism, and Classification of Earnings (1999)Adoption of IFRS in Spain: Effect on the comparability and relevance of financial reporting (2007)Limited-dependent and qualitative variables in econometrics (1983)Higher market valuation of companies with a small board of directors (1996)A Review of the Earnings Management Literature and Its Implications for Standard Setting (1999)Accounting standards and debt covenants: Has the “balance sheet approach” led to a decline in the use of balance sheet covenants? (2011)Causes and consequences of goodwill impairment losses (2011)Has goodwill accounting gone bad? (2017)The economic implications of corporate financial reporting (2005)The market pricing of accruals quality (2005)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Editor's Choice Digesting Anomalies: An Investment ApproachInvestor Psychology and Asset Pricing (2001)… and the Cross-Section of Expected Returns (2015)
this work references cited by second hop

References

  • 1992The Cross-Section of Expected Stock Returns17,251 cited
  • 1995Earnings, Book Values, and Dividends in Equity Valuation*5,061 cited
  • 1996Do Stock Prices Fully Reflect Information in Accruals and Cash Flows About Future Earnings?2,636 cited
  • 1994Accounting earnings and cash flows as measures of firm performance2,584 cited
  • 1997Do Stock Prices Fully Reflect Information in Accruals and Cash Flows about Future Earnings?2,181 cited
  • 1991Earnings Asan Explanatory Variable for Returns1,017 cited
  • 1993A Comparison of the Value-Relevance of U.S. Versus Non-U.S. GAAP Accounting Measures Using Form 20-F Reconciliations484 cited
  • 1996Value-Relevance of Banks' Fair Value Disclosures under SFAS No. 107.449 cited

Cited by

  • 2002Perspectives on Recent Capital Market Research459 cited
  • 2004An Examination of Long-Lived Asset Impairments411 cited
  • 2007Is fair value accounting information relevant and reliable? Evidence from capital market research320 cited
  • 2010The effect of R&D investment on firm value: An examination of US manufacturing and service industries257 cited
  • 2008Global Financial Reporting: Implications for U.S. Academics252 cited
  • 2003The Sale of Assets to Manage Earnings in Japan252 cited

Only edges whose both ends are imported exist here. Widen the year window, or show the whole map. Back to the work

  • 2006Including Estimates of the Future in Today's Financial Statements250 cited
  • 2003FAIR VALUE ACCOUNTING AND THE MANAGEMENT OF THE FIRM236 cited
  • 2022The role of the external auditor in managing environmental, social, and governance (ESG) reputation risk233 cited
  • 2004The Value Relevance and Reliability of Brand Assets Recognized by U.K. Firms219 cited
  • 2013Does fair value accounting for non-financial assets pass the market test?215 cited
  • 2000Value Relevance of Mandated Comprehensive Income Disclosures200 cited
  • 2010The Impact of Mandatory IFRS Adoption on Equity Valuation of Accounting Numbers for Security Investors in the EU197 cited
  • 2010IFRS fair value measurement and accounting policy choice in the United Kingdom and Australia192 cited
  • 2006The Nature of Accounting Information Reliability: Inferences from Archival and Experimental Research190 cited
  • 1999THE VALUE-RELEVANCE OF UK DIRTY SURPLUS ACCOUNTING FLOWS178 cited