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Beyond earnings: do EBITDA reporting and governance matter for market participants?
16 references·5 citing·52 second hop
Beyond earnings: do EBITDA reporting and governance matter for market participants? (2017)Beyond earnings: do EBITDA reporting and …What Matters in Corporate Governance? (2008)What Matters in Corporate Gov…Corporate Governance, Accounting Outcomes, and Organizational Performance (2007)Corporate Governance, Account…Governance Mechanisms and Equity Prices (2005)Governance Mechanisms and Equ…Financial accounting information, organizational complexity and corporate governance systems (2003)Financial accounting informat…Disclosure Practices, Enforcement of Accounting Standards, and Analysts' Forecast Accuracy: An International Study (2003)Disclosure Practices, Enforce…Audit committee, board of director characteristics, and earnings management (2002)Audit committee, board of dir…Value-relevance of nonfinancial information: The wireless communications industry (1996)Value-relevance of nonfinanci…The pricing of discretionary accruals (1996)The pricing of discretionary …Higher market valuation of companies with a small board of directors (1996)Higher market valuation of co…Valuation and Clean Surplus Accounting for Operating and Financial Activities* (1995)Valuation and Clean Surplus A…Annual bonus schemes and the manipulation of earnings (1995)Annual bonus schemes and the …The investment opportunity set and corporate financing, dividend, and compensation policies (1992)The investment opportunity se…Firm characteristics and analyst following (1989)Firm characteristics and anal…Information Effects on the Bid-Ask Spread (1983)Information Effects on the Bi…Why Regulate Utilities ? (1972)Why Regulate Utilities ?Why Regulate Utilities? (1968)Why Regulate Utilities?Accounting as a sustainable crafted technology for human exchange activities with nature: A defense of accounting continuity (2023)Accounting as a sustainable c…CEO as “Chief Crisis Officer” under COVID-19: A Content Analysis of CEO Open Letters Using Structural Topic Modeling (2022)CEO as “Chief Crisis Officer”…The unusual debate on non-GAAP reporting in the current standard practice. The lens of corporate governance (2020)The unusual debate on non-GAA…Endividamento e decisões contábeis: a relação não linear entre dívida e qualidade dos lucros (2018)Endividamento e decisões cont…Low-cost trends in audit fees and their impact on service quality (2017)Low-cost trends in audit fees…The Pricing of Options and Corporate Liabilities (1973)Theory of Rational Option Pricing (1973)Price, trade size, and information in securities markets (1987)The Relation Between Price Changes and Trading Volume: A Survey (1987)Measuring the Information Content of Stock Trades (1991)Theory of rational option pricing (2005)An Empirical Evaluation of Accounting Income Numbers (1968)The Cross-Section of Expected Stock Returns (1992)Earnings, Book Values, and Dividends in Equity Valuation* (1995)Capital markets research in accounting (2001)Valuing Customers (2004)Earnings conference calls and stock returns: The incremental informativeness of textual tone (2011)Determinants of corporate borrowing (1977)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)Corporate governance, chief executive officer compensation, and firm performance (1999)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)Specification Tests in Econometrics (1978)The Categorical Imperative: Securities Analysts and the Illegitimacy Discount (1999)Bad News Travels Slowly: Size, Analyst Coverage, and the Profitability of Momentum Strategies (2000)Voluntary Nonfinancial Disclosure and the Cost of Equity Capital: The Initiation of Corporate Social Responsibility Reporting (2010)Agency Problems and the Theory of the Firm (1980)Earnings Management During Import Relief Investigations (1991)Detecting Earnings Management. 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References

  • 1996Higher market valuation of companies with a small board of directors6,614 cited
  • 2002Audit committee, board of director characteristics, and earnings management4,633 cited
  • 1992The investment opportunity set and corporate financing, dividend, and compensation policies3,591 cited
  • 2008What Matters in Corporate Governance?2,903 cited
  • 1995Valuation and Clean Surplus Accounting for Operating and Financial Activities*2,224 cited
  • 1983Information Effects on the Bid-Ask Spread1,875 cited
  • 1996The pricing of discretionary accruals1,662 cited
  • 2007Corporate Governance, Accounting Outcomes, and Organizational Performance1,536 cited
  • 1989Firm characteristics and analyst following1,535 cited
  • 1996Value-relevance of nonfinancial information: The wireless communications industry1,303 cited
  • 2003Disclosure Practices, Enforcement of Accounting Standards, and Analysts' Forecast Accuracy: An International Study1,266 cited
  • 2005Governance Mechanisms and Equity Prices1,219 cited
  • 1995Annual bonus schemes and the manipulation of earnings1,137 cited
  • 2003Financial accounting information, organizational complexity and corporate governance systems1,058 cited
  • 1968Why Regulate Utilities?

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1,046 cited
  • 1972Why Regulate Utilities ?989 cited
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    • 2017Low-cost trends in audit fees and their impact on service quality19 cited
    • 2020The unusual debate on non-GAAP reporting in the current standard practice. The lens of corporate governance18 cited
    • 2022CEO as “Chief Crisis Officer” under COVID-19: A Content Analysis of CEO Open Letters Using Structural Topic Modeling13 cited
    • 2023Accounting as a sustainable crafted technology for human exchange activities with nature: A defense of accounting continuity13 cited
    • 2018Endividamento e decisões contábeis: a relação não linear entre dívida e qualidade dos lucros13 cited