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On the Balance Sheet-Based Model of Financial Reporting
16 references·16 citing·41 second hopsampled
On the Balance Sheet-Based Model of Financial Reporting (2008)On the Balance Sheet-Based Model of Finan…Proof that Properly Anticipated Prices Fluctuate Randomly (2015)Proof that Properly Anticipat…Matching and the Changing Properties of Accounting Earnings over the Last 40 Years (2008)Matching and the Changing Pro…Including Estimates of the Future in Today's Financial Statements (2006)Including Estimates of the Fu…The economic implications of corporate financial reporting (2005)The economic implications of …The Fall of Enron (2003)The Fall of EnronConservatism in Accounting Part I: Explanations and Implications (2003)Conservatism in Accounting Pa…Inefficient Markets: An Introduction to Behavioral Finance (2002)Inefficient Markets: An Intro…The relevance of the value relevance literature for financial accounting standard setting: another view (2001)The relevance of the value re…Investor Psychology and Asset Pricing (2001)Investor Psychology and Asset…The changing time-series properties of earnings, cash flows and accruals: Has financial reporting become more conservative? (2000)The changing time-series prop…Inefficient Markets (2000)Inefficient MarketsChanges in the value-relevance of earnings and book values over the past forty years (1997)Changes in the value-relevanc…Capital Market Equilibrium, Information Production, and Selecting Accounting Techniques: Theoretical Framework and Review of Empirical Work (1974)Capital Market Equilibrium, I…Accounting, evaluation, and economic behavior (1966)Accounting, evaluation, and e…An introduction to corporate accounting standards (1940)An introduction to corporate …Truth in Accounting (1939)Truth in AccountingThe Return of Stewardship, Reliability and Prudence – A Commentary on the IASB’s New Conceptual Framework (2019)The Return of Stewardship, Re…Moving the Conceptual Framework Forward: Accounting for Uncertainty (2019)Moving the Conceptual Framewo…Disclosure Overload? A Professional User Perspective on the Usefulness of General Purpose Financial Statements (2019)Disclosure Overload? A Profes…Financial Statement Quality and Debt Contracting: Evidence from a Survey of Commercial Lenders (2017)Financial Statement Quality a…Implications of Impairment Decisions and Assets' Cash-Flow Horizons for Conservatism Research (2016)Implications of Impairment De…The Changing Landscape of Accrual Accounting (2015)The Changing Landscape of Acc…The Value Relevance of Mandatory Non‐ GAAP Earnings (2014)The Value Relevance of Mandat…The role of revenue recognition in performance reporting (2014)The role of revenue recogniti…Issues raised by studying DeFond and Zhang: What should audit researchers do? (2014)Issues raised by studying DeF…The usefulness of firm risk disclosures under different firm riskiness, investor-interest, and market conditions: New evidence from Finland (2013)The usefulness of firm risk d…An accounting revolution? The financialisation of standard setting (2013)An accounting revolution? The…Why Consistency of Accounting Standards Matters: A Contribution to the Rules‐Versus‐Principles Debate in Financial Reporting (2010)Why Consistency of Accounting…The value relevance of financial reporting in Norway 1965–2004 (2010)The value relevance of financ…The effect of SFAS 142 on the ability of goodwill to predict future cash flows (2010)The effect of SFAS 142 on the…Accounting for Intangible Assets: There is Also an Income Statement (2009)Accounting for Intangible Ass…The value-relevance of adopting IFRS: Evidence from 145 NGAAP restatements (2008)The value-relevance of adopti…The information content of losses (1995)The conservatism principle and the asymmetric timeliness of earnings1 (1997)The Boundaries of Financial Reporting and How to Extend Them (1999)The effect of international institutional factors on properties of accounting earnings (2000)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Positive Accounting Theory (1985)Why Firms Voluntarily Disclose Bad News (1994)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 Market for "Lemons": Quality Uncertainty and the Market Mechanism (1970)Earnings, Book Values, and Dividends in Equity Valuation* (1995)Underwriting relationships, analysts' earnings forecasts and investment recommendations (1998)Big Five Audits and Accounting Fraud* (2010)Private Interaction Between Firm Management and Sell‐Side Analysts (2013)Connecting the Dots: Bringing External Corporate Governance into the Corporate Governance Puzzle (2015)Earnings Management During Import Relief Investigations (1991)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)The theory and practice of corporate finance: evidence from the field (2001)Earnings Management through Real Activities Manipulation (2003)Voluntary Nonfinancial Disclosure and the Cost of Equity Capital: The Initiation of Corporate Social Responsibility Reporting (2010)On financial contracting (1979)Performance matched discretionary accrual measures (2005)The financial reporting environment: Review of the recent literature (2010)An Empirical Evaluation of Accounting Income Numbers (1968)FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY (1968)Costs of Equity and Earnings Attributes (2004)International Accounting Standards and Accounting Quality (2008)Judgment under Uncertainty: Heuristics and Biases (1974)Prospect Theory: An Analysis of Decision under Risk (1979)Prospect theory: An analysis of decision under risk (1988)Information Uncertainty and Stock Returns (2006)Driven to Distraction: Extraneous Events and Underreaction to Earnings News (2009)Who Gambles in the Stock Market? (2009)Common risk factors in the returns on stocks and bonds (1993)The Value Premium (2005)The Equity Share in New Issues and Aggregate Stock Returns (2000)The market for borrowing stock (2002)The Market for News (2005)Stochastic Convenience Yield and the Pricing of Oil Contingent Claims (1990)Equity Premia as Low as Three Percent? Evidence from Analysts' Earnings Forecasts for Domestic and International Stock Markets (2001)
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References

  • 2005The economic implications of corporate financial reporting6,337 cited
  • 2003Conservatism in Accounting Part I: Explanations and Implications2,768 cited
  • 2001Investor Psychology and Asset Pricing2,429 cited
  • 2015Proof that Properly Anticipated Prices Fluctuate Randomly2,078 cited
  • 2001The relevance of the value relevance literature for financial accounting standard setting: another view1,961 cited
  • 1997Changes in the value-relevance of earnings and book values over the past forty years1,788 cited
  • 2000The changing time-series properties of earnings, cash flows and accruals: Has financial reporting become more conservative?1,374 cited
  • 2002Inefficient Markets: An Introduction to Behavioral Finance1,293 cited
  • 2000Inefficient Markets1,253 cited
  • 2003The Fall of Enron557 cited
  • 1940An introduction to corporate accounting standards534 cited
  • 1966Accounting, evaluation, and economic behavior453 cited
  • 2008Matching and the Changing Properties of Accounting Earnings over the Last 40 Years344 cited
  • 1974Capital Market Equilibrium, Information Production, and Selecting Accounting Techniques: Theoretical Framework and Review of Empirical Work281 cited
  • 2006Including Estimates of the Future in Today's Financial Statements

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250 cited
  • 1939Truth in Accounting164 cited
  • Cited by

    • 2009Accounting for Intangible Assets: There is Also an Income Statement144 cited
    • 2015The Changing Landscape of Accrual Accounting138 cited
    • 2008The value-relevance of adopting IFRS: Evidence from 145 NGAAP restatements126 cited
    • 2013The usefulness of firm risk disclosures under different firm riskiness, investor-interest, and market conditions: New evidence from Finland123 cited
    • 2019Moving the Conceptual Framework Forward: Accounting for Uncertainty108 cited
    • 2010The effect of SFAS 142 on the ability of goodwill to predict future cash flows89 cited
    • 2014Issues raised by studying DeFond and Zhang: What should audit researchers do?89 cited
    • 2014The Value Relevance of Mandatory Non‐ GAAP Earnings88 cited
    • 2013An accounting revolution? The financialisation of standard setting86 cited
    • 2014The role of revenue recognition in performance reporting76 cited
    • 2016Implications of Impairment Decisions and Assets' Cash-Flow Horizons for Conservatism Research70 cited
    • 2010Why Consistency of Accounting Standards Matters: A Contribution to the Rules‐Versus‐Principles Debate in Financial Reporting69 cited
    • 2019The Return of Stewardship, Reliability and Prudence – A Commentary on the IASB’s New Conceptual Framework61 cited
    • 2019Disclosure Overload? A Professional User Perspective on the Usefulness of General Purpose Financial Statements55 cited
    • 2017Financial Statement Quality and Debt Contracting: Evidence from a Survey of Commercial Lenders50 cited
    • 2010The value relevance of financial reporting in Norway 1965–200449 cited