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Factors affecting the audit of revalued non‐current assets: Initial public offerings and source reliability
16 references·1 citing·47 second hop
Factors affecting the audit of revalued non‐current assets: Initial public offerings and source reliability (1996)Factors affecting the audit of revalued n…Valuation and Clean Surplus Accounting for Operating and Financial Activities* (1995)Valuation and Clean Surplus A…Earnings, Book Values, and Dividends in Equity Valuation* (1995)Earnings, Book Values, and Di…Auditors' Sensitivity to Source Reliability (1994)Auditors' Sensitivity to Sour…Accounting Choices of Issuers of Initial Public Offerings* (1994)Accounting Choices of Issuers…Initial Public Offerings, Accounting Choices, and Earnings Management* (1993)Initial Public Offerings, Acc…An Investigation of Revaluations of Tangible Long-Lived Assets (1993)An Investigation of Revaluati…Fixed Asset Revaluations and Managerial Incentives (1992)Fixed Asset Revaluations and …Asset Revaluations and the Mitigation of Underinvestment (1992)Asset Revaluations and the Mi…The Impact of Celebrity Spokespersons’ Perceived Image on Consumers’ Intention to Purchase (1991)The Impact of Celebrity Spoke…The valuation of initial public offerings* (1989)The valuation of initial publ…Good judgment in public accounting: Quality and justification* (1987)Good judgment in public accou…Information quality and the valuation of new issues (1986)Information quality and the v…Expert Judgment in the Audit Team: A Source Reliability Approach (1983)Expert Judgment in the Audit …Are Auditors' Judgments Sufficiently Regressive? (1981)Are Auditors' Judgments Suffi…Highly Credible Sources: Persuasive Facilitators or Persuasive Liabilities? (1977)Highly Credible Sources: Pers…Communication and persuasion (1954)Communication and persuasionThe Effects of Trust and Management Incentives on Audit Committee Judgments (2010)The Effects of Trust and Mana…Physical Attractiveness of the Celebrity Endorser: A Social Adaptation Perspective (1985)Construction and Validation of a Scale to Measure Celebrity Endorsers' Perceived Expertise, Trustworthiness, and Attractiveness (1990)Building Effective Online Marketplaces with Institution-Based Trust (2004)The Persuasiveness of Source Credibility: A Critical Review of Five Decades' Evidence (2004)Celebrity vs. Influencer endorsements in advertising: the role of identification, credibility, and Product-Endorser fit (2019)INFORMATIONAL ASYMMETRIES, FINANCIAL STRUCTURE, AND FINANCIAL INTERMEDIATION (1977)The Determination of Financial Structure: The Incentive-Signalling Approach (1977)Imperfect Information, Dividend Policy, and "The Bird in the Hand" Fallacy (1979)Investment banking, reputation, and the underpricing of initial public offerings (1986)Initial Public Offerings and Underwriter Reputation (1990)Underwriter Reputation, Initial Returns, and the Long‐Run Performance of IPO Stocks (1998)Auditor size and audit quality (1981)Earnings Management During Import Relief Investigations (1991)The Long‐Run Performance of initial Public Offerings (1991)Valuing IPOs (1999)How Are Earnings Managed? An Examination of Specific Accruals* (2004)Tunneling as an incentive for earnings management during the IPO process in China (2009)Auditing: An Integrated Approach (1976)Judgement and Choice: The Psychology of Decision. (1983)The persuasiveness of audit evidence: The case of accounting policy decisions (1997)Positive Accounting Theory (1985)Earnings Management: IPO Valuation and Subsequent Performance (2001)Accounts Manipulation: A Literature Review and Proposed Conceptual Framework (2004)Disclosure of information on intellectual capital in Danish IPO prospectuses (2005)Coefficient Alpha and the Internal Structure of Tests (1951)Statistical principles in experimental design. (1962)Self-Perception Theory (1972)Prior knowledge, credibility and information search (2004)Credibility: A multidisciplinary framework (2007)Helpfulness of Online Product Reviews as Seen by Consumers: Source and Content Features (2013)The Cost of Capital, Corporation Finance and the Theory of Investment (1958)Dividend Policy, Growth, and the Valuation of Shares (1961)The Theory and Measurement of Business Income (1961)Capital markets research in accounting (2001)Does Corporate Social Responsibility Affect the Cost of Capital? (2010)Toward an Implied Cost of Capital (2001)Expected EPS and EPS Growth as Determinantsof Value (2005)The cost of capital, corporation finance and the theory of investment (2008)Cross-Sectional Dependence and Problems in Inference in Market-Based Accounting Research (1987)Earnings Asan Explanatory Variable for Returns (1991)The Cross-Section of Expected Stock Returns (1992)Scale and the Scale Effect in Market‐based Accounting Research (2003)Scale Effects in Capital Markets‐Based Accounting Research (2009)Does the market value greenhouse gas emissions? Evidence from multi-country firm data (2020)The Elaboration Likelihood Model of Persuasion (1986)Influencer Marketing: How Message Value and Credibility Affect Consumer Trust of Branded Content on Social Media (2018)Setting the future of digital and social media marketing research: Perspectives and research propositions (2020)
this work references cited by second hop

References

  • 1995Earnings, Book Values, and Dividends in Equity Valuation*5,061 cited
  • 1995Valuation and Clean Surplus Accounting for Operating and Financial Activities*2,224 cited
  • 1991The Impact of Celebrity Spokespersons’ Perceived Image on Consumers’ Intention to Purchase1,266 cited
  • 1986Information quality and the valuation of new issues1,180 cited
  • 1954Communication and persuasion1,081 cited
  • 1977Highly Credible Sources: Persuasive Facilitators or Persuasive Liabilities?378 cited
  • 1994Accounting Choices of Issuers of Initial Public Offerings*341 cited
  • 1993Initial Public Offerings, Accounting Choices, and Earnings Management*311 cited
  • 1993An Investigation of Revaluations of Tangible Long-Lived Assets282 cited
  • 1981Are Auditors' Judgments Sufficiently Regressive?169 cited
  • 1994Auditors' Sensitivity to Source Reliability156 cited
  • 1983Expert Judgment in the Audit Team: A Source Reliability Approach143 cited
  • 1992Fixed Asset Revaluations and Managerial Incentives128 cited
  • 1987Good judgment in public accounting: Quality and justification*98 cited
  • 1992Asset Revaluations and the Mitigation of Underinvestment94 cited

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  • 1989The valuation of initial public offerings*53 cited
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    • 2010The Effects of Trust and Management Incentives on Audit Committee Judgments18 cited