SZodixStudyAcademic Library
ShelvesOpen access
Study · an open academic library·Metadata from OpenAlex (CC0)·Shelves·OpenAlex metadata, de-duplicated
The Value-Relevance of SFAS No. 95 Cash Flows from Operations as Assessed by Security Market Effects.
0 references·16 citing·55 second hopsampled
The Value-Relevance of SFAS No. 95 Cash Flows from Operations as Assessed by Security Market Effects. (1997)The Value-Relevance of SFAS No. 95 Cash F…Implications of Impairment Decisions and Assets' Cash-Flow Horizons for Conservatism Research (2016)Implications of Impairment De…Challenges and Opportunities in Cross-Country Accounting Research (2013)Challenges and Opportunities …Corporate Social Performance, Innovation Intensity, and Financial Performance: Evidence from Lending Decisions (2012)Corporate Social Performance,…Perceived versus Actual Cash Flow Implications of Deferred Taxes—An Analysis of Value Relevance and Reversal under IFRS (2011)Perceived versus Actual Cash …The Value Relevance of Book Values, Earnings and Cash Flows: Evidence from Korea (2009)The Value Relevance of Book V…Cash flow disaggregation and the prediction of future earnings (2009)Cash flow disaggregation and …The effect of auditors’ internal control opinions on loan decisions (2008)The effect of auditors’ inter…Modelling corporate failure: A multinomial nested logit analysis for unordered outcomes (2007)Modelling corporate failure: …Information content and recency effect of the audit report in loan rating decisions (2007)Information content and recen…Non‐audit services, auditor quality and the value relevance of earnings (2006)Non‐audit services, auditor q…Financial Accounting and Reporting: A Global Perspective (2006)Financial Accounting and Repo…Attribute Differences between Us Gaap and IFRS Earnings: An Exploratory Study (2006)Attribute Differences between…The decision usefulness of reported cash flow and accrual information in a behavioural field experiment (2003)The decision usefulness of re…An experimental study of users’ responses to qualified audit reports in China (2003)An experimental study of user…The Information Content of Earnings on Stock Prices: The Kuwait Stock Exchange (2002)The Information Content of Ea…The nature of information in accruals and cash flows in an emerging capital market: The case of China (2001)The nature of information in …An Empirical Evaluation of Accounting Income Numbers (1968)The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors (2002)Earnings management and investor protection: an international comparison (2003)The Value-Relevance of Adopting IFRS: Evidence from 145 NGAAP Restatements (2007)Earnings Quality and the Adoption of IFRS-Based Accounting Standards: Evidence from an Emerging Market (2010)The Impact of Eliminating the 20-F Reconciliation Requirement for IFRS Filers on Earnings Persistence and Information Uncertainty (2012)The Predictive Ability of Direct Method Cash Flow Information (2000)The Ability of Earnings to Predict Future Operating Cash Flows Has Been Increasing—Not Decreasing (2005)Is Cash Flow King in Valuations? (2007)Understanding the Potential Impact of IFRS 15 on the Telecommunication Listed Companies, by the Disclosures’ Study (2018)Competing for narrative authority in capital markets: Activist short sellers vs. financial analysts (2022)Compliance of disclosure requirements of IFRS 15: an empirical evidence from developing economy (2022)Earnings Management During Import Relief Investigations (1991)Detecting Earnings Management. (1995)The role of accruals and cash flows in explaining security returns: Evidence from New Zealand (2008)Forced Audit Firm Change, Continued Partner-Client Relationship, and Financial Reporting Quality (2009)The value relevance of earnings, cash flows and book values in Egypt (2016)Propositions about the Psychology of Professional Judgment in Public Accounting (1984)Order effects in belief updating: The belief-adjustment model (1992)Auditors' and Investors' Perceptions of the “Expectation Gap” (2001)A Theoretical Examination of the Role of Auditing and the Relevance of Audit Reports (2010)Investigating recent audit reform in the Australian context: An analysis of the KAM disclosures in audit reports 2017–2018 (2020)Auditor independence, ‘low balling’, and disclosure regulation (1981)Auditor size and audit quality (1981)The Effect of Audit Quality on Earnings Management* (1998)The Factors that Affect Accountants' Decisions to Seek Careers with Big 4 versus Non-Big 4 Accounting Firms (2012)Impact of the Effective Internal Control System on the Internal Audit Effectiveness at Local Government Level (2013)National Culture and Internal Control Disclosures: A Cross‐country Analysis (2014)Perceived Auditor Quality and the Earnings Response Coefficient (1993)Discretionary-accruals models and audit qualifications (2000)Market Implications of the Audit Quality and Auditor Switches: Evidence from China (2008)China-Related Research in Auditing: A Review and Directions for Future Research (2009)Business Research Methods (2022)The Cross-Section of Expected Stock Returns (1992)Earnings, Book Values, and Dividends in Equity Valuation* (1995)Do Complexity, Governance, and Auditor Independence Influence whether Firms Retain Their Auditors for Tax Services? (2010)Auditor Fees and Fraud Firms (2011)Accounting conservatism, corporate governance and political connections (2017)FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY (1968)Financial Ratios and the Probabilistic Prediction of Bankruptcy (1980)Discrete Choice Methods with Simulation (2001)An analysis of the determinants of financial distress in Italy: A competing risks approach (2014)Predicting corporate failure: a systematic literature review of methodological issues (2015)A literature survey of corporate failure prediction models (2023)The information content of losses (1995)Valuation and Clean Surplus Accounting for Operating and Financial Activities* (1995)The Financial Crisis and the Value-relevance of Recognised Deferred Tax Assets (2016)Making Deferred Taxes Relevant (2018)Financial accounting for deferred taxes: a systematic review of empirical evidence (2021)Judgment under Uncertainty: Heuristics and Biases (1974)Judgment under Uncertainty: Heuristics and Biases (1975)Econometric Analysis of Cross Section and Panel Data (2001)Balance Sheet Conservatism and Debt Contracting (2011)Debiasing the Measurement of Conditional Conservatism (2021)Empirical Goodwill Research: Insights, Issues, and Implications for Standard Setting and Future Research (2021)
this work references cited by second hop· second hop is a sample of the most-cited connections

References

No references inside the corpus for this window.

Cited by

  • 2008The effect of auditors’ internal control opinions on loan decisions103 cited
  • 2006Non‐audit services, auditor quality and the value relevance of earnings102 cited
  • 2007Information content and recency effect of the audit report in loan rating decisions76 cited
  • 2007Modelling corporate failure: A multinomial nested logit analysis for unordered outcomes75 cited
  • 2001The nature of information in accruals and cash flows in an emerging capital market: The case of China74 cited
  • 2016Implications of Impairment Decisions and Assets' Cash-Flow Horizons for Conservatism Research70 cited
  • 2006Attribute Differences between Us Gaap and IFRS Earnings: An Exploratory Study67 cited
  • 2006Financial Accounting and Reporting: A Global Perspective63 cited
  • 2003An experimental study of users’ responses to qualified audit reports in China53 cited
  • 2011Perceived versus Actual Cash Flow Implications of Deferred Taxes—An Analysis of Value Relevance and Reversal under IFRS53 cited
  • 2012Corporate Social Performance, Innovation Intensity, and Financial Performance: Evidence from Lending Decisions50 cited
  • 2002The Information Content of Earnings on Stock Prices: The Kuwait Stock Exchange47 cited
  • 2009Cash flow disaggregation and the prediction of future earnings46 cited

Only edges whose both ends are imported exist here. Widen the year window, or show the whole map. Back to the work

  • 2003The decision usefulness of reported cash flow and accrual information in a behavioural field experiment44 cited
  • 2009The Value Relevance of Book Values, Earnings and Cash Flows: Evidence from Korea43 cited
  • 2013Challenges and Opportunities in Cross-Country Accounting Research42 cited