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The value relevance of fair value and historical cost measurements during the financial crisis
16 references·1 citing·42 second hop
The value relevance of fair value and historical cost measurements during the financial crisis (2020)The value relevance of fair value and his…Mandatory IFRS reporting and changes in enforcement (2013)Mandatory IFRS reporting and …Bank regulation and supervision in 180 countries from 1999 to 2011 (2013)Bank regulation and supervisi…Evidence on the use of unverifiable estimates in required goodwill impairment (2012)Evidence on the use of unveri…The crisis of fair-value accounting: Making sense of the recent debate (2009)The crisis of fair-value acco…Marking‐to‐Market: Panacea or Pandora's Box? 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References

  • 1998Law and Finance17,902 cited
  • 2003Earnings management and investor protection: an international comparison5,395 cited
  • 1995Earnings, Book Values, and Dividends in Equity Valuation*5,061 cited
  • 2001The relevance of the value relevance literature for financial accounting standard setting: another view1,961 cited
  • 2001The relevance of the value-relevance literature for financial accounting standard setting1,741 cited
  • 2006The Importance of Reporting Incentives: Earnings Management in European Private and Public Firms1,687 cited
  • 2000Country-Specific Factors Related to Financial Reporting and the Value Relevance of Accounting Data919 cited
  • 2013Mandatory IFRS reporting and changes in enforcement816 cited
  • 2009The crisis of fair-value accounting: Making sense of the recent debate805 cited
  • 1999Use of R2 in accounting research: measuring changes in value relevance over the last four decades734 cited
  • 2013Bank regulation and supervision in 180 countries from 1999 to 2011698 cited
  • 1994Fair Value Accounting: Evidence from Investment Securities and the Market Valuation of Banks.654 cited
  • 1993The Relative Informativeness of Accounting Disclosures in Different Countries643 cited
  • 1997Does EVA® beat earnings? Evidence on associations with stock returns and firm values

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610 cited
  • 2008Marking‐to‐Market: Panacea or Pandora's Box?604 cited
  • 2012Evidence on the use of unverifiable estimates in required goodwill impairment600 cited
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    • 2020Financial Reporting under Economic Policy Uncertainty21 cited