SZodixStudyAcademic Library

Shelves Open access

Study · an open academic library·Metadata from OpenAlex (CC0)·Shelves·OpenAlex metadata, de-duplicated

Comparing the Value Relevance of Two Operating Income Measures · Study

ArticleShelves

ArticleComparing the Value Relevance of Two Operating Income Measures

Lawrence D. Brown2003

OA

Articlegreen2003

Comparing the Value Relevance of Two Operating Income Measures

Lawrence D. Brown · Kumar N. Sivakumar

310 citations·0/0 files stored·Review of Accounting Studies

No readable copy stored yet — this record is metadata only.

No open-access location is known for this record yet.

Literature note Cite in a project Citation map

Auditing, Earnings Management, Governance Financial Markets and Investment Strategies Financial Reporting and Valuation Research

Abstract

No abstract was published for this record.

Paper brief

Loading…

Cite this work

Citation unavailable for this work.

BibTeX RIS CSL-JSON

No public copy is stored for this record, so only the metadata is cited.

Citations in this library

Citation map →

Stored only when both papers are in the corpus — 310 citations exist upstream.

References

1995Earnings, Book Values, and Dividends in Equity Valuation*1997Changes in the value-relevance of earnings and book values over the past forty years 1998Accounting valuation, market expectation, and cross-sectional stock returns 2002GAAP versus The Street: An Empirical Assessment of Two Alternative Definitions of Earnings 1998The Value Relevance of Intangibles: The Case of Software Capitalization 1996Causes and Effects of Discretionary Asset Write-Offs 1997Does EVA® beat earnings? Evidence on associations with stock returns and firm values 1988Write-Offs As Accounting Procedures to Manage Perceptions

Cited by

2004Analysts’ treatment of nonrecurring items in street earnings 2007Who Trades on Pro Forma Earnings Information?2008The impact of the SEC's regulation of non-GAAP disclosures 2009US Managers' Use of ‘Pro Forma’ Adjustments to Meet Strategic Earnings Targets 2011Non-GAAP earnings and board independence 2017

Related works

Explore the map →

Papers that cite the same references — the relational fallback while embeddings are still backfilling.

2009A Review of the Value Relevance Literaturearticle · 6 shared references 2019Detecting Opportunistic Special Itemsarticle · 6 shared references 2011Comparing the Value Relevance, Predictive Value, and Persistence of Other Comprehensive Income and Special Itemsarticle · 5 shared references 2010Signaling Firm Performance Through Financial Statement Presentation: An Analysis Using Special Items*article · 5 shared references 2009The Impact of Academic Accounting Research on Professional Practice: An Analysis by the AAA Research Impact Task Forcearticle · 5 shared references 2007Letting the “Tail Wag the Dog”: The Debate over GAAP versus Street Earnings Revisited*article · 5 shared references

Details

Year2003

Typearticle

Published2003-11-09

VenueReview of Accounting Studies

ISSN-L1380-6653

Languageen

Citations310

Files0 public / 0

ShelfAuditing, Earnings Management, Governance

Identifiers

doi10.1023/a:1027328418571

openalex_workW3122432337

Links

Imported from OpenAlex (CC0) — nothing here is generated.

Non-GAAP Reporting: Evidence from Academia and Current Practice

2010Which Performance Measures Do Investors Around the World Value the Most—and Why?

2006Is Comprehensive Income Useful?