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Résultat et performance financière en normes IFRS : Quel est le contenu informatif du comprehensive income ?
16 references·2 citing·41 second hop
Résultat et performance financière en normes IFRS : Quel est le contenu informatif du comprehensive income ? (2007)Résultat et performance financière en nor…An evaluation of SFAS No. 130 comprehensive income disclosures (2007)An evaluation of SFAS No. 130…Perspectives on Recent Capital Market Research (2002)Perspectives on Recent Capita…The relevance of the value relevance literature for financial accounting standard setting: another view (2001)The relevance of the value re…Financial accounting information and corporate governance (2001)Financial accounting informat…The Economic Consequences of Increased Disclosure (2000)The Economic Consequences of …The Economic Consequences of Increased Disclosure (1999)The Economic Consequences of …Is comprehensive income superior to net income as a measure of firm performance? (1999)Is comprehensive income super…Have Financial Statements Lost Their Relevance? (1999)Have Financial Statements Los…Comprehensive Income Reporting and Analysts' Valuation Judgments (1998)Comprehensive Income Reportin…Abnormal returns to a fundamental analysis strategy. (1998)Abnormal returns to a fundame…Changes in the value-relevance of earnings and book values over the past forty years (1997)Changes in the value-relevanc…Earnings, Book Values, and Dividends in Equity Valuation* (1995)Earnings, Book Values, and Di…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 theory of value and earnings, and an introduction to the Ball‐Brown analysis* (1991)The theory of value and earni…Earnings Asan Explanatory Variable for Returns (1991)Earnings Asan Explanatory Var…On the Usefulness of Earnings and Earnings Research: Lessons and Directions from Two Decades of Empirical Research (1989)On the Usefulness of Earnings…Value Relevance of Comprehensive Income for the Canadian Market * (2020)Value Relevance of Comprehens…The Connection between IAS/IFRS and Social Responsibility (2016)The Connection between IAS/IF…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)Capital markets research in accounting (2001)Internal organisational factors influencing corporate social and ethical reporting (2002)Cash Flow Patterns as a Proxy for Firm Life Cycle (2011)The information content of losses (1995)The conservatism principle and the asymmetric timeliness of earnings1 (1997)The Boundaries of Financial Reporting and How to Extend Them (1999)The effect of international institutional factors on properties of accounting earnings (2000)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Dividend Policy under Asymmetric Information (1985)Positive Accounting Theory (1985)Value-relevance of nonfinancial information: The wireless communications industry (1996)Auditor Industry Specialization and Earnings Quality (2003)The Cost of Capital, Corporation Finance and the Theory of Investment (1958)The Valuation of Uncertain Income Streams and the Pricing of Options (1976)Valuation and Clean Surplus Accounting for Operating and Financial Activities* (1995)Does Corporate Social Responsibility Affect the Cost of Capital? (2010)Earnings Management During Import Relief Investigations (1991)Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)The “Incomplete Revelation Hypothesis” and Financial Reporting (2002)Financial reporting complexity and investor underreaction to 10-K information (2008)The financial analyst forecasting literature: A taxonomy with suggestions for further research (2008)Detecting Earnings Management (2012)Limited-Dependent and Qualitative Variables in Econometrics (1983)Disclosure, Liquidity, and the Cost of Capital (1991)Disclosure level and the cost of equity capital. (1997)Illiquidity and stock returns: cross-section and time-series effects (2002)Voluntary Nonfinancial Disclosure and the Cost of Equity Capital: The Initiation of Corporate Social Responsibility Reporting (2010)Cross-Sectional Determinants of Analyst Ratings of Corporate Disclosures (1993)How does financial reporting quality relate to investment efficiency? (2009)Job Market Signaling (1973)Separation of Ownership and Control (1983)Law and Finance (1998)What Determines Corporate Transparency? (2004)Adoption of CSR and Sustainability Reporting Standards: Economic Analysis and Review (2019)FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY (1968)International Accounting Standards and Accounting Quality (2008)Costs of Equity and Earnings Attributes (2004)
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References

  • 1995Earnings, Book Values, and Dividends in Equity Valuation*5,061 cited
  • 2000The Economic Consequences of Increased Disclosure2,369 cited
  • 2001Financial accounting information and corporate governance2,296 cited
  • 1999The Economic Consequences of Increased Disclosure2,101 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
  • 1997Changes in the value-relevance of earnings and book values over the past forty years1,788 cited
  • 1989On the Usefulness of Earnings and Earnings Research: Lessons and Directions from Two Decades of Empirical Research1,120 cited
  • 1991Earnings Asan Explanatory Variable for Returns1,051 cited
  • 1998Comprehensive Income Reporting and Analysts' Valuation Judgments680 cited
  • 1998Abnormal returns to a fundamental analysis strategy.512 cited
  • 1993A Comparison of the Value-Relevance of U.S. Versus Non-U.S. GAAP Accounting Measures Using Form 20-F Reconciliations484 cited
  • 1999Is comprehensive income superior to net income as a measure of firm performance?466 cited
  • 2002Perspectives on Recent Capital Market Research459 cited
  • 2007

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An evaluation of SFAS No. 130 comprehensive income disclosures
307 cited
  • 1991The theory of value and earnings, and an introduction to the Ball‐Brown analysis*242 cited
  • Cited by

    • 2020Value Relevance of Comprehensive Income for the Canadian Market *15 cited
    • 2016The Connection between IAS/IFRS and Social Responsibility14 cited