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The Relevance of the Value Relevance Literature for Financial Accounting Standard Setting · Study

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PreprintThe Relevance of the Value Relevance Literature for Financial Accounting Standard Setting

Robert W. Holthausen2000

OA

Preprintgreen2000

The Relevance of the Value Relevance Literature for Financial Accounting Standard Setting

Robert W. Holthausen · Ross L. Watts

533 citations·0/0 files stored·SSRN Electronic Journal

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Auditing, Earnings Management, Governance Accounting Theory and Financial Reporting Financial Reporting and Valuation Research

Abstract

No abstract was published for this record.

Citations in this library

Stored only when both papers are in the corpus — 533 citations exist upstream.

References

1979Moral Hazard and Observability 1985Positive Accounting Theory 1995Earnings, Book Values, and Dividends in Equity Valuation*1997The conservatism principle and the asymmetric timeliness of earnings1 1997Earnings management to avoid earnings decreases and losses 1981Principles of Corporate Finance.1985The effect of bonus schemes on accounting decisions 2000The effect of international institutional factors on properties of accounting earnings

Cited by

2008Is financial reporting shaped by equity markets or by debt markets? An international study of timeliness and conservatism 2008Conservatism and Debt 2011Audited Financial Reporting and Voluntary Disclosure as Complements: A Test of the Confirmation Hypothesis 2004Valuation Waves and Merger Activity: The Empirical Evidence 2017Evolution in Value Relevance of Accounting Information 2008The implications of unverifiable fair-value accounting: Evidence from the political economy of goodwill accounting 2006Identifying Conditional Conservatism 2024An Overview of Corporate Sustainability Reporting Legislation in the European Union

Details

Year2000

Typepreprint

Published2000-01-01

VenueSSRN Electronic Journal

ISSN-L1556-5068

Languageen

Citations533

Files0 public / 0

ShelfAuditing, Earnings Management, Governance

Identifiers

doi10.2139/ssrn.228950

openalex_workW2162765744

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