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Change in value-relevance of disclosed RPT across accounting regimes: Evidence from Malaysia
16 references·3 citing·34 second hop
Change in value-relevance of disclosed RPT across accounting regimes: Evidence from Malaysia (2017)Change in value-relevance of disclosed RP…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…Corporate disclosures by family firms (2007)Corporate disclosures by fami…International Financial Reporting Standards (IFRS): pros and cons for investors (2006)International Financial Repor…Disclosure Practices, Enforcement of Accounting Standards, and Analysts' Forecast Accuracy: An International Study (2003)Disclosure Practices, Enforce…Corporate ownership structure and the informativeness of accounting earnings in East Asia (2002)Corporate ownership structure…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…Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)Information asymmetry, corpor…Capital markets research in accounting (2001)Capital markets research in a…The effect of international institutional factors on properties of accounting earnings (2000)The effect of international i…The Boundaries of Financial Reporting and How to Extend Them (1999)The Boundaries of Financial R…Changes in the value-relevance of earnings and book values over the past forty years (1997)Changes in the value-relevanc…Earnings, Book Values, and Dividends in Equity Valuation* (1995)Earnings, Book Values, and Di…Earnings Asan Explanatory Variable for Returns (1991)Earnings Asan Explanatory Var…Disclosure, Liquidity, and the Cost of Capital (1991)Disclosure, Liquidity, and th…Audit quality, value relevance, integrated reporting and the moderating role of business ethics: evidence from European ESG firms (2023)Audit quality, value relevanc…Value relevance of earnings and book values during IFRS convergence period in India (2021)Value relevance of earnings a…Value relevance of earnings and book values in the Qatari Stock Exchange (2019)Value relevance of earnings a…Have Financial Statements Lost Their Relevance? (1999)The financial reporting environment: Review of the recent literature (2010)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Positive Accounting Theory (1985)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)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)An Empirical Evaluation of Accounting Income Numbers (1968)Risk, Return, and Equilibrium: Empirical Tests (1973)Legal Determinants of External Finance (1997)Earnings management to avoid earnings decreases and losses (1997)The Problem of Social Cost (1960)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)A Survey of Corporate Governance (1997)Estimating the Value of Political Connections (2001)FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY (1968)Costs of Equity and Earnings Attributes (2004)The Market for "Lemons": Quality Uncertainty and the Market Mechanism (1970)Corporate financing and investment decisions when firms have information that investors do not have (1984)Revisiting the relation between environmental performance and environmental disclosure: An empirical analysis (2007)Judgment under Uncertainty: Heuristics and Biases (1974)Common risk factors in the returns on stocks and bonds (1993)Econometrics of Event Studies**We thank Espen Eckbo, Jon Lewellen, Adam Kolasinski, and Jay Ritter for insightful comments, and Irfan Safdar and Alan Wancier for research assistance. (2007)Driven to Distraction: Extraneous Events and Underreaction to Earnings News (2009)Investor Inattention and Friday Earnings Announcements (2009)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)
this work references cited by second hop

References

  • 2001Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature7,391 cited
  • 1995Earnings, Book Values, and Dividends in Equity Valuation*5,061 cited
  • 1991Disclosure, Liquidity, and the Cost of Capital3,828 cited
  • 2000The effect of international institutional factors on properties of accounting earnings3,198 cited
  • 2008International Accounting Standards and Accounting Quality3,050 cited
  • 2001Capital markets research in accounting2,575 cited
  • 2008Mandatory IFRS Reporting around the World: Early Evidence on the Economic Consequences2,174 cited
  • 2001The relevance of the value relevance literature for financial accounting standard setting: another view1,961 cited
  • 1999The Boundaries of Financial Reporting and How to Extend Them1,930 cited
  • 2002Corporate ownership structure and the informativeness of accounting earnings in East Asia1,919 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
  • 2006International Financial Reporting Standards (IFRS): pros and cons for investors1,273 cited
  • 2003Disclosure Practices, Enforcement of Accounting Standards, and Analysts' Forecast Accuracy: An International Study

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1,266 cited
  • 2007Corporate disclosures by family firms1,090 cited
  • 1991Earnings Asan Explanatory Variable for Returns1,017 cited
  • Cited by

    • 2019Value relevance of earnings and book values in the Qatari Stock Exchange33 cited
    • 2021Value relevance of earnings and book values during IFRS convergence period in India21 cited
    • 2023Audit quality, value relevance, integrated reporting and the moderating role of business ethics: evidence from European ESG firms19 cited