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On the conceptual foundations of financial reporting
16 references·5 citing·40 second hop
On the conceptual foundations of financial reporting (2017)On the conceptual foundations of financia…Earnings quality: Evidence from the field (2013)Earnings quality: Evidence fr…On the Balance Sheet-Based Model of Financial Reporting (2008)On the Balance Sheet-Based Mo…Matching and the Changing Properties of Accounting Earnings over the Last 40 Years (2008)Matching and the Changing Pro…Financial Reporting and Global Capital Markets (2007)Financial Reporting and Globa…The economic implications of corporate financial reporting (2005)The economic implications of …The Economic Implications of Corporate Financial Reporting (2004)The Economic Implications of …Earnings Management through Real Activities Manipulation (2003)Earnings Management through R…Has the Information Content of Quarterly Earnings Announcements Declined in the Past Three Decades? (2002)Has the Information Content o…GAAP versus The Street: An Empirical Assessment of Two Alternative Definitions of Earnings (2002)GAAP versus The Street: An Em…Equity Valuation Using Multiples (2002)Equity Valuation Using Multip…The changing time-series properties of earnings, cash flows and accruals: Has financial reporting become more conservative? (2000)The changing time-series prop…THE EVOLUTION OF THE CONCEPTUAL FRAMEWORK FOR BUSINESS ENTERPRISES IN THE UNITED STATES (1999)THE EVOLUTION OF THE CONCEPTU…Have Financial Statements Lost Their Relevance? (1999)Have Financial Statements Los…An empirical assessment of the residual income valuation model (1999)An empirical assessment of th…Accounting earnings and cash flows as measures of firm performance (1994)Accounting earnings and cash …An introduction to corporate accounting standards (1940)An introduction to corporate …Accounting for intangibles: a critical review (2024)Accounting for intangibles: a…Problematising the decision-usefulness of fair values: empirical evidence from UK financial analysts (2021)Problematising the decision-u…Intangibles (2018)IntangiblesHow does the FASB make decisions? A descriptive study of agenda-setting and the role of individual board members (2018)How does the FASB make decisi…Understanding Practice and Institutions: A Historical Perspective (2016)Understanding Practice and In…Financing Constraints and Corporate Investment (1987)Financing Constraints and Corporate Investment (1988)Earnings, Book Values, and Dividends in Equity Valuation* (1995)Accounting valuation, market expectation, and cross-sectional stock returns (1998)Capital markets research in accounting (2001)The Capital Asset Pricing Model: Theory and Evidence (2004)Earnings Management During Import Relief Investigations (1991)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)Performance matched discretionary accrual measures (2005)The importance of the internal information environment for tax avoidance (2014)Why and How Investors Use ESG Information: Evidence from a Global Survey (2017)The Effects of Financial Reporting and Disclosure on Corporate Investment: A Review (2019)Positive Accounting Theory (1985)Why Firms Voluntarily Disclose Bad News (1994)The conservatism principle and the asymmetric timeliness of earnings1 (1997)The Role of Accruals in Asymmetrically Timely Gain and Loss Recognition (2006)Estimation and empirical properties of a firm-year measure of accounting conservatism (2009)Accounting Conservatism and Stock Price Crash Risk: Firm‐level Evidence (2014)The theory and practice of corporate finance: evidence from the field (2001)Real and Accrual-Based Earnings Management in the Pre- and Post-Sarbanes-Oxley Periods (2008)A review of tax research (2010)Evidence on the Trade-Off between Real Activities Manipulation and Accrual-Based Earnings Management (2011)The Cross-Section of Expected Stock Returns (1992)Detecting Earnings Management. (1995)The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors (2002)Earnings management and investor protection: an international comparison (2003)INVESTMENT PERFORMANCE OF COMMON STOCKS IN RELATION TO THEIR PRICE‐EARNINGS RATIOS: A TEST OF THE EFFICIENT MARKET HYPOTHESIS (1977)Valuation and Clean Surplus Accounting for Operating and Financial Activities* (1995)Inferring the Cost of Capital Using the Ohlson–Juettner Model (2003)Are IPOs Really Underpriced? (2004)Business sustainability performance and cost of equity capital (2015)An Empirical Evaluation of Accounting Income Numbers (1968)A Review of the Earnings Management Literature and Its Implications for Standard Setting (1999)Why Are Earnings Kinky? An Examination of the Earnings Management Explanation (2003)The Walk‐down to Beatable Analyst Forecasts: The Role of Equity Issuance and Insider Trading Incentives* (2004)Earnings Management Using Classification Shifting: An Examination of Core Earnings and Special Items (2006)Risk, Return, and Equilibrium: Empirical Tests (1973)Costs of Equity and Earnings Attributes (2004)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Voluntary Nonfinancial Disclosure and the Cost of Equity Capital: The Initiation of Corporate Social Responsibility Reporting (2010)
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References

  • 2005The economic implications of corporate financial reporting6,337 cited
  • 2003Earnings Management through Real Activities Manipulation5,422 cited
  • 1994Accounting earnings and cash flows as measures of firm performance2,584 cited
  • 2004The Economic Implications of Corporate Financial Reporting1,998 cited
  • 1999Have Financial Statements Lost Their Relevance?1,917 cited
  • 2000The changing time-series properties of earnings, cash flows and accruals: Has financial reporting become more conservative?1,374 cited
  • 2013Earnings quality: Evidence from the field1,102 cited
  • 1999An empirical assessment of the residual income valuation model918 cited
  • 2002GAAP versus The Street: An Empirical Assessment of Two Alternative Definitions of Earnings819 cited
  • 2002Equity Valuation Using Multiples738 cited
  • 1940An introduction to corporate accounting standards534 cited
  • 2002Has the Information Content of Quarterly Earnings Announcements Declined in the Past Three Decades?444 cited
  • 2008Matching and the Changing Properties of Accounting Earnings over the Last 40 Years344 cited
  • 2007Financial Reporting and Global Capital Markets175 cited
  • 1999THE EVOLUTION OF THE CONCEPTUAL FRAMEWORK FOR BUSINESS ENTERPRISES IN THE UNITED STATES

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152 cited
  • 2008On the Balance Sheet-Based Model of Financial Reporting151 cited
  • Cited by

    • 2018How does the FASB make decisions? A descriptive study of agenda-setting and the role of individual board members43 cited
    • 2016Understanding Practice and Institutions: A Historical Perspective34 cited
    • 2024Accounting for intangibles: a critical review33 cited
    • 2018Intangibles31 cited
    • 2021Problematising the decision-usefulness of fair values: empirical evidence from UK financial analysts23 cited