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Have accounting numbers lost their value relevance during the recent financial credit crisis?
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Have accounting numbers lost their value relevance during the recent financial credit crisis? (2017)Have accounting numbers lost their value …Cash Flow Patterns as a Proxy for Firm Life Cycle (2011)Cash Flow Patterns as a Proxy…The financial reporting environment: Review of the recent literature (2010)The financial reporting envir…Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches (2008)Estimating Standard Errors in…Risk reporting: A study of risk disclosures in the annual reports of UK companies (2006)Risk reporting: A study of ri…Earnings Management through Real Activities Manipulation (2003)Earnings Management through R…The relevance of the value-relevance literature for financial accounting standard setting (2001)The relevance of the value-re…The relevance of the value relevance literature for financial accounting standard setting: another view (2001)The relevance of the value re…Accruals and the Prediction of Future Cash Flows (2001)Accruals and the Prediction o…Corporate Disclosure Practices, Institutional Investors, and Stock Return Volatility (2000)Corporate Disclosure Practice…Have Financial Statements Lost Their Relevance? (1999)Have Financial Statements Los…Corporate disclosure quality and the cost of debt. (1998)Corporate disclosure quality …Changes in the value-relevance of earnings and book values over the past forty years (1997)Changes in the value-relevanc…Value-relevance of nonfinancial information: The wireless communications industry (1996)Value-relevance of nonfinanci…Accounting earnings and cash flows as measures of firm performance (1994)Accounting earnings and cash …On the Usefulness of Earnings and Earnings Research: Lessons and Directions from Two Decades of Empirical Research (1989)On the Usefulness of Earnings…An Empirical Evaluation of Accounting Income Numbers (1968)An Empirical Evaluation of Ac…Whether corporate green bonds act as armour during crises? Evidence from a natural experiment (2022)Whether corporate green bonds…The information content of losses (1995)The conservatism principle and the asymmetric timeliness of earnings1 (1997)The Boundaries of Financial Reporting and How to Extend Them (1999)The effect of international institutional factors on properties of accounting earnings (2000)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)CAPITAL ASSET PRICES: A THEORY OF MARKET EQUILIBRIUM UNDER CONDITIONS OF RISK* (1964)EFFICIENT CAPITAL MARKETS: A REVIEW OF THEORY AND EMPIRICAL WORK* (1970)Using daily stock returns (1985)Efficient Capital Markets: II (1991)Shareholder Activism by Institutional Investors: Evidence from CalPERS (1996)Voluntary Nonfinancial Disclosure and the Cost of Equity Capital: The Initiation of Corporate Social Responsibility Reporting (2010)The Impact of Corporate Sustainability on Organizational Processes and Performance (2014)ESG performance and firm value: The moderating role of disclosure (2017)Earnings Management During Import Relief Investigations (1991)The Cross-Section of Expected Stock Returns (1992)Detecting Earnings Management. (1995)The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors (2002)Earnings management and investor protection: an international comparison (2003)The economic implications of corporate financial reporting (2005)Positive Accounting Theory (1985)Earnings management to avoid earnings decreases and losses (1997)Conservatism in Accounting Part I: Explanations and Implications (2003)Risk, Return, and Equilibrium: Empirical Tests (1973)Performance matched discretionary accrual measures (2005)Real and Accrual-Based Earnings Management in the Pre- and Post-Sarbanes-Oxley Periods (2008)A review of tax research (2010)The Market for "Lemons": Quality Uncertainty and the Market Mechanism (1970)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Corporate financing and investment decisions when firms have information that investors do not have (1984)Earnings quality: Evidence from the field (2013)The Economics of Disclosure and Financial Reporting Regulation: Evidence and Suggestions for Future Research (2016)Dissecting green returns (2022)FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY (1968)International Accounting Standards and Accounting Quality (2008)Specification Tests in Econometrics (1978)Econometric Analysis of Cross Section and Panel Data (2001)Robust Standard Errors for Panel Regressions with Cross-Sectional Dependence (2007)Robust Inference With Multiway Clustering (2011)Policy Uncertainty and Corporate Investment (2015)Costs of Equity and Earnings Attributes (2004)
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References

  • 2008Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches10,793 cited
  • 1968An Empirical Evaluation of Accounting Income Numbers6,384 cited
  • 2003Earnings Management through Real Activities Manipulation5,422 cited
  • 2010The financial reporting environment: Review of the recent literature2,622 cited
  • 1994Accounting earnings and cash flows as measures of firm performance2,584 cited
  • 2001The relevance of the value relevance literature for financial accounting standard setting: another view1,961 cited
  • 1999Have Financial Statements Lost Their Relevance?1,917 cited
  • 1997Changes in the value-relevance of earnings and book values over the past forty years1,788 cited
  • 2001The relevance of the value-relevance literature for financial accounting standard setting1,741 cited
  • 2000Corporate Disclosure Practices, Institutional Investors, and Stock Return Volatility1,539 cited
  • 2011Cash Flow Patterns as a Proxy for Firm Life Cycle1,515 cited
  • 1996Value-relevance of nonfinancial information: The wireless communications industry1,303 cited
  • 1989On the Usefulness of Earnings and Earnings Research: Lessons and Directions from Two Decades of Empirical Research1,120 cited
  • 1998Corporate disclosure quality and the cost of debt.1,050 cited

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  • 2001Accruals and the Prediction of Future Cash Flows925 cited
  • 2006Risk reporting: A study of risk disclosures in the annual reports of UK companies774 cited
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    • 2022Whether corporate green bonds act as armour during crises? Evidence from a natural experiment24 cited