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Intangible Assets and Stock Prices in the Pre-SEC Era
1 references·16 citing·51 second hop
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this work references cited by second hop

References

  • 1977The Visible Hand1,305 cited

Cited by

  • 2007The Accrual Anomaly: International Evidence347 cited
  • 2010Intellectual capital and the capital market: a review and synthesis68 cited
  • 2009The Intelligent Enterprise67 cited
  • 2010Visualising and measuring intellectual capital in capital markets: a research method54 cited
  • 2003The Usefulness of Biotechnology Firms' Drug Development Status in the Evaluation of Research and Development Costs50 cited
  • 2003The Accrual Anomaly: International Evidence48 cited
  • 2016The impact of intangibles on the value relevance of accounting information: Evidence from French companies43 cited
  • 2011Financial Distress in the Great Depression36 cited
  • 2002A estrutura de capital e o risco das empresas tangível e intangível-intensivas: uma contribuição ao estudo da valoração de empresas.35 cited
  • 2016Understanding Practice and Institutions: A Historical Perspective34 cited
  • 2025Learning to Disclose: Disclosure Dynamics in the 1890s Streetcar Industry31 cited
  • 2021CEO Pay Components and Aggressive Non-GAAP Earnings Disclosure29 cited
  • 2005Reflexiones en Torno a la Aplicación del Capital Intelectual en el Sector Público29 cited
  • 2017

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Balance sheet conservatism and audit reporting conservatism
27 cited
  • 2004The Effects of Scale Differences on Inferences in Accounting Research: Coefficient Estimates, Tests of Incremental Association, and Relative Value Relevance26 cited
  • 2022The Information Content of Corporate Earnings: Evidence from the Securities Exchange Act of 193419 cited