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The impact of intangibles on the value relevance of accounting information: Evidence from French companies
16 references·1 citing·33 second hop
The impact of intangibles on the value relevance of accounting information: Evidence from French companies (2016)The impact of intangibles on the value re…The Impact of IFRS on the Value Relevance of Accounting Information: Evidence from Turkish Firms (2013)The Impact of IFRS on the Val…Accounting for intangibles – a critical review of policy recommendations (2008)Accounting for intangibles – …Accounting for Intangibles: A Literature Review (2004)Accounting for Intangibles: A…Intangible Assets and Value Creation (2002)Intangible Assets and Value C…The relevance of the value relevance literature for financial accounting standard setting: another view (2001)The relevance of the value re…Intangibles: Management, Measurement, and Reporting (2001)Intangibles: Management, Meas…Intangibles: Management, Measurement, and Reporting (2001)Intangibles: Management, Meas…Use of R2 in accounting research: measuring changes in value relevance over the last four decades (1999)Use of R2 in accounting resea…The Boundaries of Financial Reporting and How to Extend Them (1999)The Boundaries of Financial R…Have Financial Statements Lost Their Relevance? (1999)Have Financial Statements Los…The Value Relevance of Intangibles: The Case of Software Capitalization (1998)The Value Relevance of Intang…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 Accounting Based Valuation of Corporate R&D (1994)The Accounting Based Valuatio…Positive Accounting Theory: A Ten Year Perspective. (1990)Positive Accounting Theory: A…On the Usefulness of Earnings and Earnings Research: Lessons and Directions from Two Decades of Empirical Research (1989)On the Usefulness of Earnings…Value relevance of earnings and book values during IFRS convergence period in India (2021)Value relevance of earnings a…The Nature of the Firm (1937)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Separation of Ownership and Control (1983)Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)The economic implications of corporate financial reporting (2005)The information content of losses (1995)The conservatism principle and the asymmetric timeliness of earnings1 (1997)The effect of international institutional factors on properties of accounting earnings (2000)An Empirical Evaluation of Accounting Income Numbers (1968)Dividend Policy under Asymmetric Information (1985)Positive Accounting Theory (1985)Value-relevance of nonfinancial information: The wireless communications industry (1996)Capital markets research in accounting (2001)Auditor Industry Specialization and Earnings Quality (2003)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)Valuation and Clean Surplus Accounting for Operating and Financial Activities* (1995)Does Corporate Social Responsibility Affect the Cost of Capital? (2010)FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY (1968)International Accounting Standards and Accounting Quality (2008)INTANGIBLE CAPITAL AND U.S. ECONOMIC GROWTH (2009)Multinational Enterprises and Local Contexts: The Opportunities and Challenges of Multiple Embeddedness (2010)Organization Capital and the Cross‐Section of Expected Returns (2013)Stakeholder influence capacity and the variability of financial returns to corporate social responsibility (2007)Location, control and innovation in knowledge-intensive industries (2008)Knowledge Management in Theory and Practice (2013)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)The financial reporting environment: Review of the recent literature (2010)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Costs of Equity and Earnings Attributes (2004)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)
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References

  • 1995Earnings, Book Values, and Dividends in Equity Valuation*5,061 cited
  • 1990Positive Accounting Theory: A Ten Year Perspective.2,388 cited
  • 2001The relevance of the value relevance literature for financial accounting standard setting: another view1,961 cited
  • 1999The Boundaries of Financial Reporting and How to Extend Them1,930 cited
  • 1999Have Financial Statements Lost Their Relevance?1,917 cited
  • 2001Intangibles: Management, Measurement, and Reporting1,832 cited
  • 1997Changes in the value-relevance of earnings and book values over the past forty years1,788 cited
  • 2001Intangibles: Management, Measurement, and Reporting1,482 cited
  • 1989On the Usefulness of Earnings and Earnings Research: Lessons and Directions from Two Decades of Empirical Research1,120 cited
  • 1999Use of R2 in accounting research: measuring changes in value relevance over the last four decades734 cited
  • 1998The Value Relevance of Intangibles: The Case of Software Capitalization709 cited
  • 1994The Accounting Based Valuation of Corporate R&D512 cited
  • 2004Accounting for Intangibles: A Literature Review410 cited
  • 2008Accounting for intangibles – a critical review of policy recommendations234 cited
  • 2013

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The Impact of IFRS on the Value Relevance of Accounting Information: Evidence from Turkish Firms
224 cited
  • 2002Intangible Assets and Value Creation184 cited
  • Cited by

    • 2021Value relevance of earnings and book values during IFRS convergence period in India21 cited