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Has the IASB Been Successful in Making Accounting Earnings More Useful for Prediction and Valuation? UK Evidence
16 references·8 citing·43 second hopsampled
Has the IASB Been Successful in Making Accounting Earnings More Useful for Prediction and Valuation? UK Evidence (2012)Has the IASB Been Successful in Making Ac…Does Mandatory IFRS Adoption Improve the Information Environment?* (2012)Does Mandatory IFRS Adoption …Market Reaction to the Adoption of IFRS in Europe (2009)Market Reaction to the Adopti…Mandatory IFRS Reporting around the World: Early Evidence on the Economic Consequences (2008)Mandatory IFRS Reporting arou…International Accounting Standards and Accounting Quality (2008)International Accounting Stan…The Importance of Reporting Incentives: Earnings Management in European Private and Public Firms (2006)The Importance of Reporting I…Voluntary adoption of non-local GAAP in the European Union: A study of determinants and consequences (2005)Voluntary adoption of non-loc…International Accounting Standards and Accounting Quality (2005)International Accounting Stan…Incentives versus standards: properties of accounting income in four East Asian countries (2003)Incentives versus standards: …IAS Versus U.S. GAAP: Information Asymmetry–Based Evidence from Germany's New Market (2003)IAS Versus U.S. GAAP: Informa…Domestic Accounting Standards, International Accounting Standards, and the Predictability of Earnings (2001)Domestic Accounting Standards…An empirical assessment of the residual income valuation model (1999)An empirical assessment of th…Value versus Growth: The International Evidence (1998)Value versus Growth: The Inte…Corporate Disclosure Policy and Analyst Behavior. (1996)Corporate Disclosure Policy a…Earnings, Book Values, and Dividends in Equity Valuation* (1995)Earnings, Book Values, and Di…Information in prices about future earnings (1992)Information in prices about f…On the Usefulness of Earnings and Earnings Research: Lessons and Directions from Two Decades of Empirical Research (1989)On the Usefulness of Earnings…Uncertainty avoidance and stock price informativeness of future earnings (2021)Uncertainty avoidance and sto…The impact of audit quality on real earnings management in the UK context (2021)The impact of audit quality o…Does IFRS experience improve analyst performance? (2021)Does IFRS experience improve …Do IFRS Promote Transparency? Evidence from the Bankruptcy Prediction of Privately Held Swedish and Norwegian Companies (2021)Do IFRS Promote Transparency?…Earnings quality and analysts’ information environment: Evidence from the EU market (2020)Earnings quality and analysts…The effect of information shocks on dividend payout and dividend value relevance (2018)The effect of information sho…The Effects of Disclosure and Analyst Regulations on the Relevance of Analyst Characteristics for Explaining Analyst Forecast Accuracy (2017)The Effects of Disclosure and…IFRS Ten Years on: Has the IASB Imposed Extensive Use of Fair Value? Has the EU Learnt to Love IFRS? And Does the Use of Fair Value make IFRS Illegal in the EU? (2015)IFRS Ten Years on: Has the IA…Financing Constraints and Corporate Investment (1987)Financing Constraints and Corporate Investment (1988)Accounting valuation, market expectation, and cross-sectional stock returns (1998)Capital markets research in accounting (2001)The Capital Asset Pricing Model: Theory and Evidence (2004)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)Auditor Industry Specialization and Earnings Quality (2003)Law and Finance (1998)Earnings management and investor protection: an international comparison (2003)Nonfinancial Disclosure and Analyst Forecast Accuracy: International Evidence on Corporate Social Responsibility Disclosure (2012)The Economics of Disclosure and Financial Reporting Regulation: Evidence and Suggestions for Future Research (2016)Disclosure processing costs, investors’ information choice, and equity market outcomes: A review (2020)Specification Tests in Econometrics (1978)Cross-Sectional Determinants of Analyst Ratings of Corporate Disclosures (1993)Why Firms Voluntarily Disclose Bad News (1994)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)The economic implications of corporate financial reporting (2005)Voluntary Nonfinancial Disclosure and the Cost of Equity Capital: The Initiation of Corporate Social Responsibility Reporting (2010)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)Job Market Signaling (1973)A review of tax research (2010)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Earnings management to avoid earnings decreases and losses (1997)CAPITAL ASSET PRICES: A THEORY OF MARKET EQUILIBRIUM UNDER CONDITIONS OF RISK* (1964)The Cross-Section of Expected Stock Returns (1992)Common risk factors in the returns on stocks and bonds (1993)Investor Psychology and Asset Pricing (2001)Profitability of Momentum Strategies: An Evaluation of Alternative Explanations (2001)Value and Momentum Everywhere (2013)Earnings Management During Import Relief Investigations (1991)Corporate Ownership Around the World (1999)Risk, Return, and Equilibrium: Empirical Tests (1973)Auditor size and audit quality (1981)Does Mandatory Adoption of IFRS Improve Accounting Quality? Preliminary Evidence (2011)Are IFRS-based and US GAAP-based accounting amounts comparable? (2012)Mandatory IFRS reporting and changes in enforcement (2013)
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References

  • 1995Earnings, Book Values, and Dividends in Equity Valuation*5,061 cited
  • 2008International Accounting Standards and Accounting Quality3,050 cited
  • 1996Corporate Disclosure Policy and Analyst Behavior.2,743 cited
  • 1998Value versus Growth: The International Evidence2,233 cited
  • 2008Mandatory IFRS Reporting around the World: Early Evidence on the Economic Consequences2,174 cited
  • 2003Incentives versus standards: properties of accounting income in four East Asian countries2,078 cited
  • 2006The Importance of Reporting Incentives: Earnings Management in European Private and Public Firms1,687 cited
  • 1989On the Usefulness of Earnings and Earnings Research: Lessons and Directions from Two Decades of Empirical Research1,120 cited
  • 1999An empirical assessment of the residual income valuation model918 cited
  • 2009Market Reaction to the Adoption of IFRS in Europe871 cited
  • 2005International Accounting Standards and Accounting Quality734 cited
  • 2001Domestic Accounting Standards, International Accounting Standards, and the Predictability of Earnings706 cited
  • 2012Does Mandatory IFRS Adoption Improve the Information Environment?*609 cited
  • 2003IAS Versus U.S. GAAP: Information Asymmetry–Based Evidence from Germany's New Market529 cited

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

  • 1992Information in prices about future earnings370 cited
  • 2005Voluntary adoption of non-local GAAP in the European Union: A study of determinants and consequences349 cited
  • Cited by

    • 2018The effect of information shocks on dividend payout and dividend value relevance48 cited
    • 2021The impact of audit quality on real earnings management in the UK context47 cited
    • 2015IFRS Ten Years on: Has the IASB Imposed Extensive Use of Fair Value? Has the EU Learnt to Love IFRS? And Does the Use of Fair Value make IFRS Illegal in the EU?28 cited
    • 2017The Effects of Disclosure and Analyst Regulations on the Relevance of Analyst Characteristics for Explaining Analyst Forecast Accuracy27 cited
    • 2021Uncertainty avoidance and stock price informativeness of future earnings24 cited
    • 2021Does IFRS experience improve analyst performance?19 cited
    • 2020Earnings quality and analysts’ information environment: Evidence from the EU market18 cited
    • 2021Do IFRS Promote Transparency? Evidence from the Bankruptcy Prediction of Privately Held Swedish and Norwegian Companies18 cited