SZodixStudyAcademic Library
ShelvesOpen access
Study · an open academic library·Metadata from OpenAlex (CC0)·Shelves·OpenAlex metadata, de-duplicated
The Value Relevance of Brazilian Accounting Numbers: An Empirical Investigation
12 references·8 citing·49 second hop
The Value Relevance of Brazilian Accounting Numbers: An Empirical Investigation (2002)The Value Relevance of Brazilian Accounti…Earnings Quality in U.K. Private Firms (2004)Earnings Quality in U.K. Priv…Government Ownership of Banks (2002)Government Ownership of BanksFinancial accounting and corporate governance: a discussion (2001)Financial accounting and corp…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…International Differences in the Timeliness, Conservatism and Classification of Earnings (1999)International Differences in …Financial contracting under extreme uncertainty: an analysis of Brazilian corporate debentures (1999)Financial contracting under e…Agency Problems and Dividend Policies Around the World (1998)Agency Problems and Dividend …International Accounting Differences and Their Relation to Share Prices: Evidence from U.K., Australian, and Canadian Firms* (1996)International Accounting Diff…Earnings, Book Values, and Dividends in Equity Valuation* (1995)Earnings, Book Values, and Di…Capital Market Effects of U.S.-Canada GAAP Differences (1994)Capital Market Effects of U.S…On the Usefulness of Earnings and Earnings Research: Lessons and Directions from Two Decades of Empirical Research (1989)On the Usefulness of Earnings…Value relevance of earnings and book values in the Qatari Stock Exchange (2019)Value relevance of earnings a…Have financial statements lost their relevance? Empirical evidence from the frontier market of Kuwait (2016)Have financial statements los…Value relevance of earnings, book value and dividends in an emerging capital market: Kuwait evidence (2012)Value relevance of earnings, …The Usefulness Of Earnings And Book Value For Equity Valuation To Kuwait Stock Exchange Participants (2011)The Usefulness Of Earnings An…Análise do impacto da substituição da DOAR pela DFC: um estudo sob a perspectiva do value-relevance (2011)Análise do impacto da substit…Value Relevance of the Ohlson model with Mexican data (2009)Value Relevance of the Ohlson…Compliance with international financial reporting standards (IFRS) and the value relevance of accounting information in emerging stock markets : evidence from Kuwait (2009)Compliance with international…Earnings management and industry classification in Brazil: An exploratory investigation (2005)Earnings management and indus…Have Financial Statements Lost Their Relevance? (1999)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)The financial reporting environment: Review of the recent literature (2010)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)SOME ESTIMATES OF THE COST OF CAPITAL TO THE ELECTRIC UTILITY INDUSTRY, 1954-57 (1966)The information content of security prices (1980)Fair Value Accounting: Evidence from Investment Securities and the Market Valuation of Banks. (1994)Is accounting information value-relevant in the emerging Chinese stock market? (2001)Global Financial Reporting: Implications for U.S. Academics (2008)Usefulness of comprehensive income reporting in Canada (2009)An Empirical Evaluation of Accounting Income Numbers (1968)Dividend Policy under Asymmetric Information (1985)Positive Accounting Theory (1985)Value-relevance of nonfinancial information: The wireless communications industry (1996)Capital markets research in accounting (2001)Auditor Industry Specialization and Earnings Quality (2003)Write-Offs As Accounting Procedures to Manage Perceptions (1988)A Comparison of the Value-Relevance of U.S. Versus Non-U.S. GAAP Accounting Measures Using Form 20-F Reconciliations (1993)Price and return models (1995)Earnings management within Europe: the effects of member state audit environment, audit firm quality and international capital markets (2006)Earnings management or forecast guidance to meet analyst expectations? (2009)Business Ethics and Financial Reporting Quality: Evidence from Korea (2011)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)Valuation and Clean Surplus Accounting for Operating and Financial Activities* (1995)Does Corporate Social Responsibility Affect the Cost of Capital? (2010)Efficient Capital Markets: A Review of Theory and Empirical Work (1970)EFFICIENT CAPITAL MARKETS: A REVIEW OF THEORY AND EMPIRICAL WORK* (1970)Limited-dependent and qualitative variables in econometrics (1983)The Role of Accounting in the German Financial System (2004)New institutional accounting and IFRS (2011)Accounting conservatism and managerial risk-taking: Corporate acquisitions (2014)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)A Survey of Corporate Governance (1997)Law and Finance (1998)Investor protection and corporate governance (2000)Investor Protection and Corporate Valuation (2002)The Economic Consequences of Legal Origins (2008)Risk, Return, and Equilibrium: Empirical Tests (1973)Legal Determinants of External Finance (1997)Earnings management and investor protection: an international comparison (2003)Corporate Ownership Around the World (1999)Bank regulation and supervision: what works best? (2003)A more complete conceptual framework for SME finance (2006)Outside directors and CEO turnover (1988)Investor protection under unregulated financial reporting (2004)Corporate Governance, Risk Disclosure Practices, and Market Liquidity: Comparative Evidence from the UK and I taly (2014)Determinants and consequences of financial distress: review of the empirical literature (2018)
this work references cited by second hop

References

  • 1995Earnings, Book Values, and Dividends in Equity Valuation*5,061 cited
  • 2000The effect of international institutional factors on properties of accounting earnings3,198 cited
  • 1998Agency Problems and Dividend Policies Around the World3,179 cited
  • 2002Government Ownership of Banks2,517 cited
  • 1999The Boundaries of Financial Reporting and How to Extend Them1,930 cited
  • 1989On the Usefulness of Earnings and Earnings Research: Lessons and Directions from Two Decades of Empirical Research1,120 cited
  • 1996International Accounting Differences and Their Relation to Share Prices: Evidence from U.K., Australian, and Canadian Firms*310 cited
  • 2001Financial accounting and corporate governance: a discussion285 cited
  • 1999International Differences in the Timeliness, Conservatism and Classification of Earnings226 cited
  • 2004Earnings Quality in U.K. Private Firms162 cited
  • 1994Capital Market Effects of U.S.-Canada GAAP Differences111 cited
  • 1999Financial contracting under extreme uncertainty: an analysis of Brazilian corporate debentures100 cited

Cited by

  • 2012Value relevance of earnings, book value and dividends in an emerging capital market: Kuwait evidence47 cited
  • 2009Compliance with international financial reporting standards (IFRS) and the value relevance of accounting information in emerging stock markets : evidence from Kuwait

Only edges whose both ends are imported exist here. Widen the year window, or show the whole map. Back to the work

35 cited
  • 2011The Usefulness Of Earnings And Book Value For Equity Valuation To Kuwait Stock Exchange Participants34 cited
  • 2019Value relevance of earnings and book values in the Qatari Stock Exchange33 cited
  • 2011Análise do impacto da substituição da DOAR pela DFC: um estudo sob a perspectiva do value-relevance30 cited
  • 2009Value Relevance of the Ohlson model with Mexican data27 cited
  • 2016Have financial statements lost their relevance? Empirical evidence from the frontier market of Kuwait24 cited
  • 2005Earnings management and industry classification in Brazil: An exploratory investigation19 cited