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Digital corporate reporting and value relevance: evidence from the US and Japan
16 references·3 citing·40 second hop
Digital corporate reporting and value relevance: evidence from the US and Japan (2020)Digital corporate reporting and value rel…The Role of Dissemination in Market Liquidity: Evidence from Firms' Use of Twitter™ (2013)The Role of Dissemination in …Does Sample Size Matter in Qualitative Research?: A Review of Qualitative Interviews in is Research (2013)Does Sample Size Matter in Qu…Differences between domestic accounting standards and IAS: Measurement, determinants and implications (2007)Differences between domestic …Financial reporting incentives for conservative accounting: The influence of legal and political institutions (2006)Financial reporting incentive…Investor Protection and Corporate Valuation (2002)Investor Protection and Corpo…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…Capital markets research in accounting (2001)Capital markets research in a…Value Investing: The Use of Historical Financial Statement Information to Separate Winners from Losers (2000)Value Investing: The Use of H…The effect of international institutional factors on properties of accounting earnings (2000)The effect of international i…Country-Specific Factors Related to Financial Reporting and the Value Relevance of Accounting Data (2000)Country-Specific Factors Rela…Have Financial Statements Lost Their Relevance? (1999)Have Financial Statements Los…Law and Finance (1998)Law and FinanceChanges 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…Earnings, Book Values, and Dividends in Equity Valuation* (1995)Earnings, Book Values, and Di…Integrating technology acceptance model with diffusion of innovation theory: an empirical investigation of the usage behaviour of XBRL-based Malaysia business reporting system (2023)Integrating technology accept…The International Financial Reporting Standards 9 financial instruments, information quality and stock returns in the modern technology era (2021)The International Financial R…The impact of internet financial reporting on Egyptian company’s performance (2021)The impact of internet financ…Case Study Research: Design and Methods (1984)Naturalistic inquiry (1985)Case Study Research: Design and Methods (1991)Reporting and Justifying the Number of Interview Participants in Organization and Workplace Research (2016)Shedding the cobra effect: problematising thematic emergence, triangulation, saturation and member checking (2016)Can sample size in qualitative research be determined a priori? (2018)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)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)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)Positive Accounting Theory (1985)Earnings management to avoid earnings decreases and losses (1997)Conservatism in Accounting Part I: Explanations and Implications (2003)The financial reporting environment: Review of the recent literature (2010)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Legal Determinants of External Finance (1997)Corporate Ownership Around the World (1999)Investor protection and corporate governance (2000)The Colonial Origins of Comparative Development: An Empirical Investigation (2001)An Empirical Evaluation of Accounting Income Numbers (1968)Risk, Return, and Equilibrium: Empirical Tests (1973)Earnings management and investor protection: an international comparison (2003)A Survey of Corporate Governance (1997)Disentangling the Incentive and Entrenchment Effects of Large Shareholdings (2002)The ultimate ownership of Western European corporations (2002)Law, finance, and economic growth in China (2005)FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY (1968)International Accounting Standards and Accounting Quality (2008)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)Costs of Equity and Earnings Attributes (2004)
this work references cited by second hop

References

  • 1998Law and Finance17,902 cited
  • 1995Earnings, Book Values, and Dividends in Equity Valuation*5,061 cited
  • 2002Investor Protection and Corporate Valuation4,055 cited
  • 2000The effect of international institutional factors on properties of accounting earnings3,198 cited
  • 2001Capital markets research in accounting2,575 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
  • 2013Does Sample Size Matter in Qualitative Research?: A Review of Qualitative Interviews in is Research1,636 cited
  • 1996Value-relevance of nonfinancial information: The wireless communications industry1,303 cited
  • 2000Value Investing: The Use of Historical Financial Statement Information to Separate Winners from Losers1,204 cited
  • 2006Financial reporting incentives for conservative accounting: The influence of legal and political institutions1,117 cited
  • 2000Country-Specific Factors Related to Financial Reporting and the Value Relevance of Accounting Data919 cited

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  • 2013The Role of Dissemination in Market Liquidity: Evidence from Firms' Use of Twitter™814 cited
  • 2007Differences between domestic accounting standards and IAS: Measurement, determinants and implications546 cited
  • Cited by

    • 2021The International Financial Reporting Standards 9 financial instruments, information quality and stock returns in the modern technology era28 cited
    • 2021The impact of internet financial reporting on Egyptian company’s performance27 cited
    • 2023Integrating technology acceptance model with diffusion of innovation theory: an empirical investigation of the usage behaviour of XBRL-based Malaysia business reporting system16 cited