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Financial reporting and firm valuation: relevance lost or relevance regained?
16 references·16 citing·37 second hopsampled
Financial reporting and firm valuation: relevance lost or relevance regained? (2013)Financial reporting and firm valuation: r…The law and economics of self-dealing (2008)The law and economics of self…Market Liquidity and Funding Liquidity (2008)Market Liquidity and Funding …What Works in Securities Laws? (2006)What Works in Securities Laws?Earnings management and investor protection: an international comparison (2003)Earnings management and inves…Essays on disclosure (2001)Essays on disclosureCapital markets research in accounting (2001)Capital markets research in a…The effect of international institutional factors on properties of accounting earnings (2000)The effect of international i…The Boundaries of Financial Reporting and How to Extend Them (1999)The Boundaries of Financial R…Consistent Covariance Matrix Estimation with Spatially Dependent Panel Data (1998)Consistent Covariance Matrix …The conservatism principle and the asymmetric timeliness of earnings1 (1997)The conservatism principle an…Legal Determinants of External Finance (1997)Legal Determinants of Externa…Do Stock Prices Fully Reflect Information in Accruals and Cash Flows About Future Earnings? (1996)Do Stock Prices Fully Reflect…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…Positive Accounting Theory (1985)Positive Accounting TheoryAn Empirical Evaluation of Accounting Income Numbers (1968)An Empirical Evaluation of Ac…Intellectual capital and human dynamic capabilities in decarbonization processes for net-zero business models: an in-depth examination through a systematic literature review (2024)Intellectual capital and huma…Financial performance, intellectual capital disclosure and firm value: the winning edge (2024)Financial performance, intell…Covid-19 pandemic, a catalyst for aggressive earnings management by banks? (2022)Covid-19 pandemic, a catalyst…Asset tangibility, information asymmetries and intangibles as determinants of family firms leverage (2022)Asset tangibility, informatio…Narrative Reporting: State of the Art and Future Challenges (2021)Narrative Reporting: State of…Framing accounting for goodwill: Intractable controversies between users and standard setters (2021)Framing accounting for goodwi…Digital corporate reporting and value relevance: evidence from the US and Japan (2020)Digital corporate reporting a…IFRS adoption, value relevance and conditional conservatism: evidence from China (2019)IFRS adoption, value relevanc…Value relevance of accounting information: an emerging country perspective (2018)Value relevance of accounting…The Worth of Fair Value Accounting: Dissonance between Users and Standard Setters (2017)The Worth of Fair Value Accou…The value relevance of environmental performance: evidence from Indonesia (2017)The value relevance of enviro…Value relevance of alleged corporate bribery expenditures implied by accounting information (2016)Value relevance of alleged co…The impact of intangibles on the value relevance of accounting information: Evidence from French companies (2016)The impact of intangibles on …How institutional factors and IFRS affect the value relevance of conservative and non-conservative banks (2016)How institutional factors and…The effects of mandatory IFRS adoption and conditional conservatism on European bank values (2015)The effects of mandatory IFRS…Financial statement informativeness and intellectual capital disclosure (2015)Financial statement informati…What Do We Know about Capital Structure? Some Evidence from International Data (1995)A Survey of Corporate Governance (1997)Investor protection and corporate governance (2000)The theory and practice of econometrics (1986)A panel project on purchasing power parity: Mean reversion within and between countries (1996)The overvaluation of purchasing power parity (1998)Testing for Cross-Sectional Dependence in Panel-Data Models (2006)Robust Standard Errors for Panel Regressions with Cross-Sectional Dependence (2007)Effect of foreign direct investments, economic development and energy consumption on greenhouse gas emissions in developing countries (2018)Dividend Policy under Asymmetric Information (1985)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)CAPITAL ASSET PRICES: A THEORY OF MARKET EQUILIBRIUM UNDER CONDITIONS OF RISK* (1964)EFFICIENT CAPITAL MARKETS: A REVIEW OF THEORY AND EMPIRICAL WORK* (1970)Using daily stock returns (1985)Efficient Capital Markets: II (1991)The Cost of Capital, Corporation Finance and the Theory of Investment (1958)Dividend Policy, Growth, and the Valuation of Shares (1961)The Theory and Measurement of Business Income (1961)Does Corporate Social Responsibility Affect the Cost of Capital? (2010)Credit Rationing in Markets with Imperfect Information (1981)Bank Runs, Deposit Insurance, and Liquidity (1983)Continuous Auctions and Insider Trading (1985)Liquidity and leverage (2008)Deciphering the Liquidity and Credit Crunch 2007–2008 (2009)Econometric measures of connectedness and systemic risk in the finance and insurance sectors (2012)Risk, Return, and Equilibrium: Empirical Tests (1973)Law and Finance (1998)Corporate Ownership Around the World (1999)International Accounting Standards and Accounting Quality (2008)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Agency Costs of Free Cash Flow, Corporate Finance, and Takeovers (1986)The Economic Consequences of Legal Origins (2008)Women on Boards and Firm Financial Performance: A Meta-Analysis (2014)Do institutional investors drive corporate social responsibility? International evidence (2018)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)Performance matched discretionary accrual measures (2005)The economic implications of corporate financial reporting (2005)
this work references cited by second hop· second hop is a sample of the most-cited connections

References

  • 1997Legal Determinants of External Finance9,776 cited
  • 1998Consistent Covariance Matrix Estimation with Spatially Dependent Panel Data6,815 cited
  • 1968An Empirical Evaluation of Accounting Income Numbers6,384 cited
  • 1985Positive Accounting Theory5,837 cited
  • 2003Earnings management and investor protection: an international comparison5,395 cited
  • 1995Earnings, Book Values, and Dividends in Equity Valuation*5,061 cited
  • 2008Market Liquidity and Funding Liquidity5,007 cited
  • 1997The conservatism principle and the asymmetric timeliness of earnings13,988 cited
  • 2008The law and economics of self-dealing3,514 cited
  • 2000The effect of international institutional factors on properties of accounting earnings3,198 cited
  • 2006What Works in Securities Laws?2,787 cited
  • 1996Do Stock Prices Fully Reflect Information in Accruals and Cash Flows About Future Earnings?2,636 cited
  • 2001Capital markets research in accounting2,575 cited
  • 2001Essays on disclosure2,478 cited
  • 1995Valuation and Clean Surplus Accounting for Operating and Financial Activities*2,224 cited
  • 1999

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The Boundaries of Financial Reporting and How to Extend Them
1,930 cited

Cited by

  • 2017The Worth of Fair Value Accounting: Dissonance between Users and Standard Setters89 cited
  • 2021Narrative Reporting: State of the Art and Future Challenges74 cited
  • 2018Value relevance of accounting information: an emerging country perspective73 cited
  • 2017The value relevance of environmental performance: evidence from Indonesia55 cited
  • 2016Value relevance of alleged corporate bribery expenditures implied by accounting information52 cited
  • 2019IFRS adoption, value relevance and conditional conservatism: evidence from China48 cited
  • 2016The impact of intangibles on the value relevance of accounting information: Evidence from French companies43 cited
  • 2015The effects of mandatory IFRS adoption and conditional conservatism on European bank values41 cited
  • 2022Covid-19 pandemic, a catalyst for aggressive earnings management by banks?40 cited
  • 2022Asset tangibility, information asymmetries and intangibles as determinants of family firms leverage40 cited
  • 2020Digital corporate reporting and value relevance: evidence from the US and Japan38 cited
  • 2016How institutional factors and IFRS affect the value relevance of conservative and non-conservative banks36 cited
  • 2015Financial statement informativeness and intellectual capital disclosure33 cited
  • 2024Intellectual capital and human dynamic capabilities in decarbonization processes for net-zero business models: an in-depth examination through a systematic literature review32 cited
  • 2021Framing accounting for goodwill: Intractable controversies between users and standard setters31 cited
  • 2024Financial performance, intellectual capital disclosure and firm value: the winning edge29 cited