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Information Asymmetries and the Value-Relevance of Cash Flow and Accounting Figures – Empirical Analysis and Implications for Managerial Accounting
16 references·1 citing·33 second hop
Information Asymmetries and the Value-Relevance of Cash Flow and Accounting Figures – Empirical Analysis and Implications for Managerial Accounting (2010)Information Asymmetries and the Value-Rel…A Survey of Blockholders and Corporate Control (2001)A Survey of Blockholders and …EVA and Value-Based Management: A Practical Guide to Implementation (2000)EVA and Value-Based Managemen…Earnings Management: Reconciling the Views of Accounting Academics, Practitioners, and Regulators (2000)Earnings Management: Reconcil…Does EVA® beat earnings? Evidence on associations with stock returns and firm values (1997)Does EVA® beat earnings? Evid…Do Stock Prices Fully Reflect Information in Accruals and Cash Flows about Future Earnings? (1997)Do Stock Prices Fully Reflect…Do Stock Prices Fully Reflect Information in Accruals and Cash Flows About Future Earnings? (1996)Do Stock Prices Fully Reflect…Managerial ownership, accounting choices, and informativeness of earnings (1995)Managerial ownership, account…Detecting Earnings Management. (1995)Detecting Earnings Management.Accounting earnings and cash flows as measures of firm performance (1994)Accounting earnings and cash …Common risk factors in the returns on stocks and bonds (1993)Common risk factors in the re…Valuation: Measuring and Managing the Value of Companies. (1991)Valuation: Measuring and Mana…On the Usefulness of Earnings and Earnings Research: Lessons and Directions from Two Decades of Empirical Research (1989)On the Usefulness of Earnings…Large Shareholders and Corporate Control (1986)Large Shareholders and Corpor…Creating Shareholder Value: A Guide for Managers and Investors (1986)Creating Shareholder Value: A…Takeover Bids, The Free-Rider Problem, and the Theory of the Corporation (1980)Takeover Bids, The Free-Rider…An Empirical Evaluation of Accounting Income Numbers (1968)An Empirical Evaluation of Ac…Analyst Following, Information Environment and Value Relevance of Comprehensive Income: Evidence from China (2015)Analyst Following, Informatio…Mergers and the Market for Corporate Control (1965)The Determination of Financial Structure: The Incentive-Signalling Approach (1977)A Survey of Corporate Governance (1997)Corporate Ownership Around the World (1999)CAPITAL ASSET PRICES: A THEORY OF MARKET EQUILIBRIUM UNDER CONDITIONS OF RISK* (1964)Risk, Return, and Equilibrium: Empirical Tests (1973)The Cross-Section of Expected Stock Returns (1992)On Persistence in Mutual Fund Performance (1997)Illiquidity and stock returns: cross-section and time-series effects (2002)A five-factor asset pricing model (2014)The Nature of the Firm (1937)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Separation of Ownership and Control (1983)Capital markets research in accounting (2001)Do Nonaudit Services Compromise Auditor Independence? Further Evidence (2003)Equity Incentives and Earnings Management (2005)Earnings Management During Import Relief Investigations (1991)The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors (2002)Positive Accounting Theory (1985)Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)A Review of the Earnings Management Literature and Its Implications for Standard Setting (1999)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)Earnings management and investor protection: an international comparison (2003)Earnings Management through Real Activities Manipulation (2003)Performance matched discretionary accrual measures (2005)EFFICIENT CAPITAL MARKETS: A REVIEW OF THEORY AND EMPIRICAL WORK* (1970)Using daily stock returns (1985)Efficient Capital Markets: II (1991)Law and Finance (1998)Editor's Choice Digesting Anomalies: An Investment ApproachDigesting Anomalies: An Investment Approach (2012)
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References

  • 1993Common risk factors in the returns on stocks and bonds26,615 cited
  • 1986Large Shareholders and Corporate Control8,403 cited
  • 1995Detecting Earnings Management.6,532 cited
  • 1968An Empirical Evaluation of Accounting Income Numbers6,384 cited
  • 1980Takeover Bids, The Free-Rider Problem, and the Theory of the Corporation3,093 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?2,318 cited
  • 2000Earnings Management: Reconciling the Views of Accounting Academics, Practitioners, and Regulators1,932 cited
  • 1995Managerial ownership, accounting choices, and informativeness of earnings1,517 cited
  • 1991Valuation: Measuring and Managing the Value of Companies.1,438 cited
  • 1989On the Usefulness of Earnings and Earnings Research: Lessons and Directions from Two Decades of Empirical Research1,120 cited
  • 1997Does EVA® beat earnings? Evidence on associations with stock returns and firm values610 cited
  • 2001A Survey of Blockholders and Corporate Control587 cited
  • 1986

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Creating Shareholder Value: A Guide for Managers and Investors
558 cited
  • 2000EVA and Value-Based Management: A Practical Guide to Implementation388 cited
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    • 2015Analyst Following, Information Environment and Value Relevance of Comprehensive Income: Evidence from China16 cited