Citation map · Study

SZodixStudyAcademic Library

Dashboard Shelves Open access My library Inbox Notes Write Learn Alerts

More

Ask your library Notifications Quick cite Review

Study · an open academic library·Metadata from OpenAlex (CC0)·Shelves·OpenAlex metadata, de-duplicated

A Model of Accrual Measurement with Implications for the Evolution of the Book-to-Market Ratio

2 references·7 citing·37 second hop

FromToDepth

this work references cited by second hop

References

1995Valuation and Clean Surplus Accounting for Operating and Financial Activities*2,224 cited
1961The Theory and Measurement of Business Income970 cited

Cited by

1996Modeling dividends, earnings, and book value equity: An empirical investigation of the ohlson valuation dynamics53 cited
1998Regulation and the Valuation Relevance of Book Value and Earnings: Evidence from the United States*52 cited
2001Recognition: An Information Content Perspective42 cited
2018Book-to-Market Ratio, return on equity and Brazilian Stock Returns41 cited
2014Conservatism correction for the market-to-book ratio and Tobin’s q38 cited
2001Book‐to‐Market Components, Future Security Returns, and Errors in Expected Future Earnings34 cited
2016Manager's Discretionary Power and Comparability of Financial Reports: An Analysis of the Regulatory Transition Process in Brazilian Accounting22 cited

Only edges whose both ends are imported exist here. Widen the year window, or show the whole map. Back to the work