SZodixStudyAcademic Library
ShelvesOpen access
Study · an open academic library·Metadata from OpenAlex (CC0)·Shelves·OpenAlex metadata, de-duplicated
Testing Value Relevance of Accounting Earnings in Emerging Markets
16 references·2 citing·40 second hop
Testing Value Relevance of Accounting Earnings in Emerging Markets (2009)Testing Value Relevance of Accounting Ear…The cost of capital, corporation finance and the theory of investment (2008)The cost of capital, corporat…Comparative Value Relevance Among German, U.S., and International Accounting Standards: A German Stock Market Perspective (2005)Comparative Value Relevance A…Perspectives on Recent Capital Market Research (2002)Perspectives on Recent Capita…The relevance of the value-relevance literature for financial accounting standard setting (2001)The relevance of the value-re…Capital markets research in accounting (2001)Capital markets research in a…The Relevance of the Value Relevance Literature for Financial Accounting Standard Setting (2000)The Relevance of the Value Re…Use of R2 in accounting research: measuring changes in value relevance over the last four decades (1999)Use of R2 in accounting resea…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…The Relative Informativeness of Accounting Disclosures in Different Countries (1993)The Relative Informativeness …Aggregate accounting earnings can explain most of security returns (1992)Aggregate accounting earnings…On the Usefulness of Earnings and Earnings Research: Lessons and Directions from Two Decades of Empirical Research (1989)On the Usefulness of Earnings…Earnings Innovations, Earnings Persistence, and Stock Returns (1987)Earnings Innovations, Earning…An evaluation of alternative proxies for the market's assessment of unexpected earnings (1987)An evaluation of alternative …An Empirical Evaluation of Accounting Income Numbers (1968)An Empirical Evaluation of Ac…The Cost of Capital, Corporation Finance and the Theory of Investment (1958)The Cost of Capital, Corporat…Effect of IFRS on Value Relevance of Accounting Information: Evidence from Quoted Manufacturing Firms in Nigeria (2018)Effect of IFRS on Value Relev…International financial reporting standards and stock market behaviour: An emerging market experience (2017)International financial repor…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)Do Stock Prices Move Too Much to be Justified by Subsequent Changes in Dividends? (1980)Stock Prices, Earnings and Expected Dividends (1988)Evidence that stock prices do not fully reflect the implications of current earnings for future earnings (1990)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)Dividend Policy, Growth, and the Valuation of Shares (1961)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)The General Theory of Employment, Interest and Money, by John Maynard Keynes (1936)The Theory of Investment Value, by John Burr Williams (1939)DISTRIBUTION OF INCOMES OF CORPORATIONS AMONG DIVIDENDS, RETAINED EARNINGS AND TAXES (1956)The Pricing of Options and Corporate Liabilities (1973)Law and Finance (1998)Earnings management to avoid earnings decreases and losses (1997)Conservatism in Accounting Part I: Explanations and Implications (2003)The financial reporting environment: Review of the recent literature (2010)Have Financial Statements Lost Their Relevance? (1999)Characteristics of a firm's information environment and the information asymmetry between insiders and outsiders (2003)Earnings management and cross listing: Are reconciled earnings comparable to US earnings?Π (2005)Judgment under Uncertainty: Heuristics and Biases (1974)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Common risk factors in the returns on stocks and bonds (1993)Driven to Distraction: Extraneous Events and Underreaction to Earnings News (2009)Investor Inattention and Friday Earnings Announcements (2009)ON THE PRICING OF CORPORATE DEBT: THE RISK STRUCTURE OF INTEREST RATES* (1974)The Capital Structure Puzzle (1984)A Survey of Corporate Governance (1997)
this work references cited by second hop

References

  • 1958The Cost of Capital, Corporation Finance and the Theory of Investment14,575 cited
  • 2008The cost of capital, corporation finance and the theory of investment8,614 cited
  • 1968An Empirical Evaluation of Accounting Income Numbers6,384 cited
  • 1995Earnings, Book Values, and Dividends in Equity Valuation*5,061 cited
  • 2001Capital markets research in accounting2,575 cited
  • 1997Changes in the value-relevance of earnings and book values over the past forty years1,788 cited
  • 2001The relevance of the value-relevance literature for financial accounting standard setting1,741 cited
  • 1989On the Usefulness of Earnings and Earnings Research: Lessons and Directions from Two Decades of Empirical Research1,120 cited
  • 1987Earnings Innovations, Earnings Persistence, and Stock Returns909 cited
  • 1999Use of R2 in accounting research: measuring changes in value relevance over the last four decades734 cited
  • 1993The Relative Informativeness of Accounting Disclosures in Different Countries643 cited
  • 2005Comparative Value Relevance Among German, U.S., and International Accounting Standards: A German Stock Market Perspective586 cited
  • 2000The Relevance of the Value Relevance Literature for Financial Accounting Standard Setting533 cited
  • 2002Perspectives on Recent Capital Market Research

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

459 cited
  • 1992Aggregate accounting earnings can explain most of security returns437 cited
  • 1987An evaluation of alternative proxies for the market's assessment of unexpected earnings401 cited
  • Cited by

    • 2018Effect of IFRS on Value Relevance of Accounting Information: Evidence from Quoted Manufacturing Firms in Nigeria13 cited
    • 2017International financial reporting standards and stock market behaviour: An emerging market experience11 cited