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Discussion of ‘Other comprehensive income: a review and directions for future research’
16 references·1 citing·44 second hop
Discussion of ‘Other comprehensive income: a review and directions for future research’ (2016)Discussion of ‘Other comprehensive income…What do dividends tell us about earnings quality? (2009)What do dividends tell us abo…Financial statement effects of adopting international accounting standards: the case of Germany (2007)Financial statement effects o…Value Relevance of Mandated Comprehensive Income Disclosures (2000)Value Relevance of Mandated C…Effects of Comprehensive-Income Characteristics on Nonprofessional Investors' Judgments: The Role of Financial-Statement Presentation Format (2000)Effects of Comprehensive-Inco…Revaluations of fixed assets and future firm performance: Evidence from the UK (1999)Revaluations of fixed assets …On Transitory Earnings (1999)On Transitory EarningsRevalued Financial, Tangible, and Intangible Assets: Associations with Share Prices and Non-Market-Based Value Estimates (1998)Revalued Financial, Tangible,…Comprehensive Income Reporting and Analysts' Valuation Judgments (1998)Comprehensive Income Reportin…Agency Problems and Dividend Policies Around the World (1998)Agency Problems and Dividend …Reversal of fortune dividend signaling and the disappearance of sustained earnings growth (1996)Reversal of fortune dividend …An Investigation of Revaluations of Tangible Long-Lived Assets (1993)An Investigation of Revaluati…A Comparison of the Value-Relevance of U.S. Versus Non-U.S. GAAP Accounting Measures Using Form 20-F Reconciliations (1993)A Comparison of the Value-Rel…The Dividend Puzzle (1976)The Dividend PuzzleA Global Approach to Money Management (1976)A Global Approach to Money Ma…Dividend Policy, Growth, and the Valuation of Shares (1961)Dividend Policy, Growth, and …DISTRIBUTION OF INCOMES OF CORPORATIONS AMONG DIVIDENDS, RETAINED EARNINGS AND TAXES (1956)DISTRIBUTION OF INCOMES OF CO…The value relevance of Other Comprehensive Income: Extensive evidence from Europe (2020)The value relevance of Other …Corporate financing and investment decisions when firms have information that investors do not have (1984)Agency Costs of Free Cash Flow, Corporate Finance, and Takeovers (1986)The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems (1993)Dividend Changes and Future Profitability (2001)Earnings Performance and Discretionary Disclosure (2002)What insiders know about future earnings and how they use it: Evidence from insider trades (2003)Earnings Management During Import Relief Investigations (1991)Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)The “Incomplete Revelation Hypothesis” and Financial Reporting (2002)Financial reporting complexity and investor underreaction to 10-K information (2008)The financial analyst forecasting literature: A taxonomy with suggestions for further research (2008)Detecting Earnings Management (2012)The Cost of Capital, Corporation Finance and the Theory of Investment (1958)The Behavior of Stock-Market Prices (1965)The Pricing of Options and Corporate Liabilities (1973)Determinants of corporate borrowing (1977)The Information Content of Annual Earnings Announcements (1968)Persuasive evidence of market inefficiency (1985)The Cross-Section of Expected Stock Returns (1992)The Value Relevance of German Accounting Measures: An Empirical Analysis (1994)International Differences in the Timeliness, Conservatism, and Classification of Earnings (1999)Adoption of IFRS in Spain: Effect on the comparability and relevance of financial reporting (2007)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)A Survey of Corporate Governance (1997)Law and Finance (1998)Investor protection and corporate governance (2000)Investor Protection and Corporate Valuation (2002)The Economic Consequences of Legal Origins (2008)The conservatism principle and the asymmetric timeliness of earnings1 (1997)The effect of international institutional factors on properties of accounting earnings (2000)International Accounting Standards and Accounting Quality (2005)Does Mandatory Adoption of International Financial Reporting Standards in the European Union Reduce the Cost of Equity Capital? (2010)Are IFRS-based and US GAAP-based accounting amounts comparable? (2012)The effects of monetary incentives on effort and task performance: theories, evidence, and a framework for research (2002)Good Day Sunshine: Stock Returns and the Weather (2003)Financial Accounting Standards Board (FASB) (2008)The Effects of Reporting Complexity on Small and Large Investor Trading (2010)Brand Values and Capital Market Valuation (1998)Perspectives on Recent Capital Market Research (2002)Scale Effects in Capital Markets‐Based Accounting Research (2009)Noise (1986)Financial flexibility and the choice between dividends and stock repurchases (2000)A Catering Theory of Dividends (2004)The Capital Structure Puzzle (1984)
this work references cited by second hop

References

  • 1961Dividend Policy, Growth, and the Valuation of Shares6,554 cited
  • 1956DISTRIBUTION OF INCOMES OF CORPORATIONS AMONG DIVIDENDS, RETAINED EARNINGS AND TAXES3,426 cited
  • 1998Agency Problems and Dividend Policies Around the World3,179 cited
  • 1976The Dividend Puzzle1,235 cited
  • 2007Financial statement effects of adopting international accounting standards: the case of Germany831 cited
  • 2000Effects of Comprehensive-Income Characteristics on Nonprofessional Investors' Judgments: The Role of Financial-Statement Presentation Format759 cited
  • 1998Comprehensive Income Reporting and Analysts' Valuation Judgments680 cited
  • 1998Revalued Financial, Tangible, and Intangible Assets: Associations with Share Prices and Non-Market-Based Value Estimates632 cited
  • 1996Reversal of fortune dividend signaling and the disappearance of sustained earnings growth610 cited
  • 1993A Comparison of the Value-Relevance of U.S. Versus Non-U.S. GAAP Accounting Measures Using Form 20-F Reconciliations484 cited
  • 1999Revaluations of fixed assets and future firm performance: Evidence from the UK422 cited
  • 2009What do dividends tell us about earnings quality?306 cited
  • 1993An Investigation of Revaluations of Tangible Long-Lived Assets282 cited
  • 1999On Transitory Earnings266 cited

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  • 2000Value Relevance of Mandated Comprehensive Income Disclosures200 cited
  • 1976A Global Approach to Money Management136 cited
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    • 2020The value relevance of Other Comprehensive Income: Extensive evidence from Europe12 cited