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Does other comprehensive income matter in credit-oriented systems? Analyzing the Italian context
16 references·3 citing·42 second hop
Does other comprehensive income matter in credit-oriented systems? Analyzing the Italian context (2017)Does other comprehensive income matter in…Corporate boards, audit committees and voluntary disclosure: evidence from Italian Listed Companies (2011)Corporate boards, audit commi…The contracting benefits of accounting conservatism to lenders and borrowers (2007)The contracting benefits of a…Financial statement effects of adopting international accounting standards: the case of Germany (2007)Financial statement effects o…What Determines Corporate Transparency? (2004)What Determines Corporate Tra…Hypothesis Testing and Multiplicative Interaction Terms (2004)Hypothesis Testing and Multip…Comparing the Agency Costs of Family and Non–Family Firms: Conceptual Issues and Exploratory Evidence (2004)Comparing the Agency Costs of…Founding‐Family Ownership and Firm Performance: Evidence from the S&P 500 (2003)Founding‐Family Ownership and…Conservatism in Accounting Part I: Explanations and Implications (2003)Conservatism in Accounting Pa…Comparative International Accounting (2003)Comparative International Acc…The relevance of the value-relevance literature for financial accounting standard setting (2001)The relevance of the value-re…Use of R2 in accounting research: measuring changes in value relevance over the last four decades (1999)Use of R2 in accounting resea…The information content of losses (1995)The information content of lo…Price and return models (1995)Price and return modelsEarnings, Book Values, and Dividends in Equity Valuation* (1995)Earnings, Book Values, and Di…The Impact of Size, Stock Market Listing and Industry Type on Disclosure in the Annual Reports of Japanese Listed Corporations (1992)The Impact of Size, Stock Mar…Dividend Policy, Growth, and the Valuation of Shares (1961)Dividend Policy, Growth, and …The Effect of Net Income and Other Comprehensive Income on Future’s Comprehensive Income With Attribution of Comprehensive Income as Moderating Variable (2021)The Effect of Net Income and …Modification of Profitability Measures with Comprehensive Income and Reclassification of Other Comprehensive Income as a Mediation of Effects Asset Utilization on Firm Value (2021)Modification of Profitability…Market Reaction to Other Comprehensive Income (2018)Market Reaction to Other Comp…Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Separation of Ownership and Control (1983)The theory of planned behavior (1991)Destructive and productive family relationships: A stewardship theory perspective (2006)Family Firms and Social Responsibility: Preliminary Evidence from the S&P 500 (2006)Family Involvement, Family Influence, and Family–Centered Non–Economic Goals in Small Firms (2010)The Cost of Capital, Corporation Finance and the Theory of Investment (1958)The Theory and Measurement of Business Income (1961)Valuation and Clean Surplus Accounting for Operating and Financial Activities* (1995)Capital markets research in accounting (2001)Does Corporate Social Responsibility Affect the Cost of Capital? (2010)A Survey of Corporate Governance (1997)Corporate Ownership Around the World (1999)How do family ownership, control and management affect firm value? (2005)Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches (2008)Dimensionalizing Cultures: The Hofstede Model in Context (2011)DISTRIBUTION OF INCOMES OF CORPORATIONS AMONG DIVIDENDS, RETAINED EARNINGS AND TAXES (1956)The Behavior of Stock-Market Prices (1965)The Pricing of Options and Corporate Liabilities (1973)Determinants of corporate borrowing (1977)The conservatism principle and the asymmetric timeliness of earnings1 (1997)Law and Finance (1998)The effect of international institutional factors on properties of accounting earnings (2000)International Accounting Standards and Accounting Quality (2005)Does Mandatory Adoption of International Financial Reporting Standards in the European Union Reduce the Cost of Equity Capital? (2010)Are IFRS-based and US GAAP-based accounting amounts comparable? (2012)Positive Accounting Theory (1985)Earnings management to avoid earnings decreases and losses (1997)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)The financial reporting environment: Review of the recent literature (2010)On financial contracting (1979)Performance matched discretionary accrual measures (2005)Institutions, Institutional Change and Economic Performance (1990)Institutions, Institutional Change and Economic Performance (1991)R2 around the world: New theory and new tests☆ (2005)What Works in Securities Laws? (2006)Earnings management and investor protection: an international comparison (2003)Accounting Conservatism and Board of Director Characteristics: an Empirical Analysis (2007)Economic Consequences of Financial Reporting and Disclosure Regulation: A Review and Suggestions for Future Research (2008)Managerial Ownership and Accounting Conservatism (2008)Earnings Management through Real Activities Manipulation (2003)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)
this work references cited by second hop

References

  • 1961Dividend Policy, Growth, and the Valuation of Shares6,554 cited
  • 2003Founding‐Family Ownership and Firm Performance: Evidence from the S&P 5005,127 cited
  • 1995Earnings, Book Values, and Dividends in Equity Valuation*5,061 cited
  • 2003Conservatism in Accounting Part I: Explanations and Implications2,768 cited
  • 1995The information content of losses2,315 cited
  • 2004What Determines Corporate Transparency?2,192 cited
  • 2001The relevance of the value-relevance literature for financial accounting standard setting1,741 cited
  • 2004Comparing the Agency Costs of Family and Non–Family Firms: Conceptual Issues and Exploratory Evidence1,196 cited
  • 2007The contracting benefits of accounting conservatism to lenders and borrowers916 cited
  • 2007Financial statement effects of adopting international accounting standards: the case of Germany831 cited
  • 2004Hypothesis Testing and Multiplicative Interaction Terms816 cited
  • 1999Use of R2 in accounting research: measuring changes in value relevance over the last four decades734 cited
  • 2003Comparative International Accounting720 cited
  • 1992The Impact of Size, Stock Market Listing and Industry Type on Disclosure in the Annual Reports of Japanese Listed Corporations706 cited

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1995
Price and return models
691 cited
  • 2011Corporate boards, audit committees and voluntary disclosure: evidence from Italian Listed Companies673 cited
  • Cited by

    • 2021The Effect of Net Income and Other Comprehensive Income on Future’s Comprehensive Income With Attribution of Comprehensive Income as Moderating Variable23 cited
    • 2021Modification of Profitability Measures with Comprehensive Income and Reclassification of Other Comprehensive Income as a Mediation of Effects Asset Utilization on Firm Value20 cited
    • 2018Market Reaction to Other Comprehensive Income17 cited