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An Empirical Evaluation of the Usefulness of Non-GAAP Accounting Measures in the Real Estate Investment Trust Industry
16 references·10 citing·41 second hop
An Empirical Evaluation of the Usefulness of Non-GAAP Accounting Measures in the Real Estate Investment Trust Industry (1998)An Empirical Evaluation of the Usefulness…Revalued Financial, Tangible, and Intangible Assets: Associations with Share Prices and Non-Market-Based Value Estimates (1998)Revalued Financial, Tangible,…Value-relevance of nonfinancial information: The wireless communications industry (1996)Value-relevance of nonfinanci…THE RELATION BETWEEN ACCOUNTING GOODWILL NUMBERS AND EQUITY VALUES (1996)THE RELATION BETWEEN ACCOUNTI…Causes and Effects of Discretionary Asset Write-Offs (1996)Causes and Effects of Discret…Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)Causes and Consequences of Ea…Price and return models (1995)Price and return modelsEarnings, Book Values, and Dividends in Equity Valuation* (1995)Earnings, Book Values, and Di…Assessing cross-sectional correlation in panel data (1995)Assessing cross-sectional cor…Accounting earnings and cash flows as measures of firm performance (1994)Accounting earnings and cash …Insider Trading as a Signal of Private Information (1993)Insider Trading as a Signal o…An Investigation of Revaluations of Tangible Long-Lived Assets (1993)An Investigation of Revaluati…Aggregate accounting earnings can explain most of security returns (1992)Aggregate accounting earnings…On cross-sectional analysis in accounting research (1987)On cross-sectional analysis i…The Information Contained in the Components of Earnings (1986)The Information Contained in …EVIDENCE ON THE RELATIONSHIPS BETWEEN EARNINGS AND VARIOUS CASH FLOW MEASURES (1986)EVIDENCE ON THE RELATIONSHIPS…Positive Accounting Theory (1985)Positive Accounting TheoryAccounting standards and value relevance of accounting information: a comparative analysis between Islamic, conventional and hybrid banks (2020)Accounting standards and valu…REIT PERFORMANCE ANALYSIS: ARE OTHER FACTOR DETERMINANTS CONSTANT? 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Evidence from US Equity REITs (2009)Do REITs Manipulate Their Fin…Real Earnings Management and Dividend Payout Signals: A Study for U.S. Real Estate Investment Trusts (2008)Real Earnings Management and …The Straight-Line Depreciation is Wanted, Dead or Alive (2007)The Straight-Line Depreciatio…Voluntary Disclosure of Free Cash Flow Information (2006)Voluntary Disclosure of Free …Panel data and unobservable individual effects (1981)The theory and practice of econometrics (1986)Analysis of Panel Data (2003)Spatial Econometrics (2003)Greenhouse gas emissions, energy consumption and economic growth: A panel cointegration analysis from Canadian industrial sector perspective (2011)Role of financial development, economic growth & foreign direct investment in driving climate change: A case of emerging ASEAN (2019)Methodological Issues Related to the Estimation of Financial Distress Prediction Models (1984)An Explanation for Accounting Income Smoothing (1988)Does disclosure deter or trigger litigation? 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this work references cited by second hop

References

  • 1985Positive Accounting Theory5,837 cited
  • 1995Earnings, Book Values, and Dividends in Equity Valuation*5,061 cited
  • 1996Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC*4,076 cited
  • 1994Accounting earnings and cash flows as measures of firm performance2,584 cited
  • 1996Value-relevance of nonfinancial information: The wireless communications industry1,303 cited
  • 1995Assessing cross-sectional correlation in panel data924 cited
  • 1995Price and return models691 cited
  • 1996Causes and Effects of Discretionary Asset Write-Offs654 cited
  • 1998Revalued Financial, Tangible, and Intangible Assets: Associations with Share Prices and Non-Market-Based Value Estimates632 cited
  • 1987On cross-sectional analysis in accounting research541 cited
  • 1986The Information Contained in the Components of Earnings511 cited
  • 1992Aggregate accounting earnings can explain most of security returns437 cited
  • 1993An Investigation of Revaluations of Tangible Long-Lived Assets282 cited
  • 1996THE RELATION BETWEEN ACCOUNTING GOODWILL NUMBERS AND EQUITY VALUES226 cited
  • 1986EVIDENCE ON THE RELATIONSHIPS BETWEEN EARNINGS AND VARIOUS CASH FLOW MEASURES

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210 cited
  • 1993Insider Trading as a Signal of Private Information198 cited
  • Cited by

    • 2012What is the Relationship Between REIT Governance and Earnings Management?48 cited
    • 2011Funds from Operations versus Net Income: Examiningthe Dividend Relevance of REIT Performance Measures38 cited
    • 2009Information Content and Value Relevance of Depreciation: A Cross-Industry Analysis38 cited
    • 2006Voluntary Disclosure of Free Cash Flow Information35 cited
    • 2014REIT PERFORMANCE ANALYSIS: ARE OTHER FACTOR DETERMINANTS CONSTANT?31 cited
    • 2020Accounting standards and value relevance of accounting information: a comparative analysis between Islamic, conventional and hybrid banks28 cited
    • 2009Do REITs Manipulate Their Financial Results Around Seasoned Equity Offerings? Evidence from US Equity REITs25 cited
    • 2008Real Earnings Management and Dividend Payout Signals: A Study for U.S. Real Estate Investment Trusts25 cited
    • 2011Revisiting the Relevance and Reliability of Non‐GAAP Reporting: The Case of the Income Trusts*22 cited
    • 2007The Straight-Line Depreciation is Wanted, Dead or Alive16 cited