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Other Comprehensive Income: A Review and Directions for Future Research
16 references·8 citing·45 second hop
Other Comprehensive Income: A Review and Directions for Future Research (2015)Other Comprehensive Income: A Review and …Implications for GAAP from an analysis of positive research in accounting (2010)Implications for GAAP from an…On the use of instrumental variables in accounting research (2009)On the use of instrumental va…Chief Executive Officer Equity Incentives and Accounting Irregularities (2009)Chief Executive Officer Equit…The economic implications of corporate financial reporting (2005)The economic implications of …Ultimate Ownership, Income Management, and Legal and Extra‐Legal Institutions (2004)Ultimate Ownership, Income Ma…The Economic Implications of Corporate Financial Reporting (2004)The Economic Implications of …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…Effects of Comprehensive-Income Characteristics on Nonprofessional Investors' Judgments: The Role of Financial-Statement Presentation Format (2000)Effects of Comprehensive-Inco…Have Financial Statements Lost Their Relevance? (1999)Have Financial Statements Los…Comprehensive Income Reporting and Analysts' Valuation Judgments (1998)Comprehensive Income Reportin…On Persistence in Mutual Fund Performance (1997)On Persistence in Mutual Fund…Valuation and Clean Surplus Accounting for Operating and Financial Activities* (1995)Valuation and Clean Surplus A…Earnings, Book Values, and Dividends in Equity Valuation* (1995)Earnings, Book Values, and Di…Cross-sectional variation in the stock market response to accounting earnings announcements (1989)Cross-sectional variation in …The Information Contained in the Components of Earnings (1986)The Information Contained in …The role of derivative instruments on risk relevance from emerging market non-financial companies (2020)The role of derivative instru…PELATIHAN MELALUI WEB SEMINAR TERKAIT PENULISAN ARTIKEL BERBASIS BIBLIOGRAPHICAL RESEARCH METHOD DALAM BIDANG AKUNTANSI UNTUK PUBLIKASI PADA JURNAL INTERNASIONAL BEREPUTASI (2020)PELATIHAN MELALUI WEB SEMINAR…Does Other Comprehensive Income Volatility Influence Credit Risk and the Cost of Debt? (2019)Does Other Comprehensive Inco…Do Investors Pay Sufficient Attention to Banks’ Unrealized Gains and Losses on Available-for-sale Securities? (2019)Do Investors Pay Sufficient A…A machine learning analysis of citation impact among selected Pacific Basin journals (2019)A machine learning analysis o…Accounting for financial instruments with characteristics of debt and equity: finding a way forward (2018)Accounting for financial inst…Value Relevance of Comprehensive Income (2017)Value Relevance of Comprehens…Mixing Fair-Value and Historical-Cost Accounting: Predictable Other-Comprehensive-Income and Mispricing of Bank Stocks (2017)Mixing Fair-Value and Histori…The Pricing of Options and Corporate Liabilities (1973)The Structure of Corporate Ownership: Causes and Consequences (1985)Corporate governance, chief executive officer compensation, and firm performance (1999)Why do CFOs Become Involved in Material Accounting Manipulations? 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References

  • 1997On Persistence in Mutual Fund Performance17,267 cited
  • 2005The economic implications of corporate financial reporting6,337 cited
  • 1995Earnings, Book Values, and Dividends in Equity Valuation*5,061 cited
  • 2009On the use of instrumental variables in accounting research2,416 cited
  • 1995Valuation and Clean Surplus Accounting for Operating and Financial Activities*2,224 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
  • 2009Chief Executive Officer Equity Incentives and Accounting Irregularities876 cited
  • 1989Cross-sectional variation in the stock market response to accounting earnings announcements816 cited
  • 2000Effects of Comprehensive-Income Characteristics on Nonprofessional Investors' Judgments: The Role of Financial-Statement Presentation Format759 cited
  • 2002Equity Valuation Using Multiples738 cited
  • 1998Comprehensive Income Reporting and Analysts' Valuation Judgments680 cited
  • 2010Implications for GAAP from an analysis of positive research in accounting605 cited

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Ultimate Ownership, Income Management, and Legal and Extra‐Legal Institutions
593 cited
  • 1986The Information Contained in the Components of Earnings511 cited
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    • 2017Mixing Fair-Value and Historical-Cost Accounting: Predictable Other-Comprehensive-Income and Mispricing of Bank Stocks21 cited
    • 2018Accounting for financial instruments with characteristics of debt and equity: finding a way forward18 cited
    • 2020PELATIHAN MELALUI WEB SEMINAR TERKAIT PENULISAN ARTIKEL BERBASIS BIBLIOGRAPHICAL RESEARCH METHOD DALAM BIDANG AKUNTANSI UNTUK PUBLIKASI PADA JURNAL INTERNASIONAL BEREPUTASI14 cited
    • 2019A machine learning analysis of citation impact among selected Pacific Basin journals12 cited