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Is accounting information value-relevant in the emerging Chinese stock market?
16 references·16 citing·27 second hopsampled
Is accounting information value-relevant in the emerging Chinese stock market? (2001)Is accounting information value-relevant …Financial Packaging of IPO Firms in China (2000)Financial Packaging of IPO Fi…The conservatism principle and the asymmetric timeliness of earnings1 (1997)The conservatism principle an…Changes in the value-relevance of earnings and book values over the past forty years (1997)Changes in the value-relevanc…Value-relevance of nonfinancial information: The wireless communications industry (1996)Value-relevance of nonfinanci…The information content of losses (1995)The information content of lo…Price and return models (1995)Price and return modelsEarnings, Book Values, and Dividends in Equity Valuation* (1995)Earnings, Book Values, and Di…The Relative Informativeness of Accounting Disclosures in Different Countries (1993)The Relative Informativeness …Earnings Asan Explanatory Variable for Returns (1991)Earnings Asan Explanatory Var…On the Usefulness of Earnings and Earnings Research: Lessons and Directions from Two Decades of Empirical Research (1989)On the Usefulness of Earnings…Cross-sectional variation in the stock market response to accounting earnings announcements (1989)Cross-sectional variation in …An analysis of intertemporal and cross-sectional determinants of earnings response coefficients (1989)An analysis of intertemporal …The association between accounting earnings and security returns for large and small firms (1987)The association between accou…Earnings Innovations, Earnings Persistence, and Stock Returns (1987)Earnings Innovations, Earning…An Empirical Evaluation of Accounting Income Numbers (1968)An Empirical Evaluation of Ac…The Theory and Measurement of Business Income (1961)The Theory and Measurement of…Influence of green innovation on disclosure quality: Mediating role of media attention (2023)Influence of green innovation…Comparative evidence on the value relevance of IFRS-based accounting information in Germany and the UK (2016)Comparative evidence on the v…Value relevance, earnings management and corporate governance in China (2015)Value relevance, earnings man…Do Chinese government subsidies affect firm value? (2014)Do Chinese government subsidi…Value of information analysis: the state of application (2013)Value of information analysis…The Value Relevance of International Financial Reporting Standards: Empirical Evidence in an Emerging Market (2012)The Value Relevance of Intern…Ownership structure and accounting conservatism in China (2012)Ownership structure and accou…Value relevance of disclosed related party transactions (2010)Value relevance of disclosed …The value relevance of earnings in a transition economy: The case of Romania (2010)The value relevance of earnin…Adaptability to fair value accounting in an emerging economy (2010)Adaptability to fair value ac…Value Relevance of Accounting Information in Different Stock Market Segments: The Case of Chinese A-, B-, and H-Shares (2007)Value Relevance of Accounting…The value relevance of management’s research and development reporting choice: Evidence from Australia (2006)The value relevance of manage…Accounting information, value relevance, and investors’ behavior in the Egyptian equity market (2006)Accounting information, value…Value relevance of international accounting standards harmonization: Evidence from A- and B-share markets in China (2005)Value relevance of internatio…A comparison of value relevance of accounting information in different segments of the Chinese stock market (2004)A comparison of value relevan…Accounting standards, the institutional environment and issuer incentives: Effect on timely loss recognition in China (2000)Accounting standards, the ins…Dividend Policy, Growth, and the Valuation of Shares (1961)The relationship between return and market value of common stocks (1981)The Value Relevance of Intangibles: The Case of Software Capitalization (1998)Equity Valuation and Negative Earnings: The Role of Book Value of Equity (1999)The Cross-Section of Expected Stock Returns (1992)Capital markets research in accounting (2001)Valuing Customers (2004)Earnings conference calls and stock returns: The incremental informativeness of textual tone (2011)Dividend Policy under Asymmetric Information (1985)Positive Accounting Theory (1985)The effect of international institutional factors on properties of accounting earnings (2000)Performance matched discretionary accrual measures (2005)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)The Boundaries of Financial Reporting and How to Extend Them (1999)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)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)Does Corporate Social Responsibility Affect the Cost of Capital? (2010)An Intertemporal Capital Asset Pricing Model (1973)Forecasting Profitability and Earnings (2000)Does Greater Firm‐Specific Return Variation Mean More or Less Informed Stock Pricing? (2003)Valuation and Clean Surplus Accounting for Operating and Financial Activities* (1995)Auditor Industry Specialization and Earnings Quality (2003)Earnings Management through Real Activities Manipulation (2003)
this work references cited by second hop· second hop is a sample of the most-cited connections

References

  • 1968An Empirical Evaluation of Accounting Income Numbers6,384 cited
  • 1995Earnings, Book Values, and Dividends in Equity Valuation*5,061 cited
  • 1997The conservatism principle and the asymmetric timeliness of earnings13,988 cited
  • 1995The information content of losses2,315 cited
  • 1997Changes in the value-relevance of earnings and book values over the past forty years1,788 cited
  • 1989An analysis of intertemporal and cross-sectional determinants of earnings response coefficients1,685 cited
  • 1996Value-relevance of nonfinancial information: The wireless communications industry1,303 cited
  • 1989On the Usefulness of Earnings and Earnings Research: Lessons and Directions from Two Decades of Empirical Research1,120 cited
  • 1991Earnings Asan Explanatory Variable for Returns1,017 cited
  • 1961The Theory and Measurement of Business Income970 cited
  • 1987Earnings Innovations, Earnings Persistence, and Stock Returns909 cited
  • 1989Cross-sectional variation in the stock market response to accounting earnings announcements816 cited
  • 1995Price and return models691 cited
  • 1993The Relative Informativeness of Accounting Disclosures in Different Countries643 cited
  • 2000Financial Packaging of IPO Firms in China

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

584 cited
  • 1987The association between accounting earnings and security returns for large and small firms528 cited
  • Cited by

    • 2014Do Chinese government subsidies affect firm value?203 cited
    • 2010The value relevance of earnings in a transition economy: The case of Romania154 cited
    • 2012The Value Relevance of International Financial Reporting Standards: Empirical Evidence in an Emerging Market151 cited
    • 2006The value relevance of management’s research and development reporting choice: Evidence from Australia145 cited
    • 2013Value of information analysis: the state of application138 cited
    • 2000Accounting standards, the institutional environment and issuer incentives: Effect on timely loss recognition in China134 cited
    • 2004A comparison of value relevance of accounting information in different segments of the Chinese stock market129 cited
    • 2015Value relevance, earnings management and corporate governance in China125 cited
    • 2005Value relevance of international accounting standards harmonization: Evidence from A- and B-share markets in China118 cited
    • 2010Adaptability to fair value accounting in an emerging economy111 cited
    • 2007Value Relevance of Accounting Information in Different Stock Market Segments: The Case of Chinese A-, B-, and H-Shares107 cited
    • 2012Ownership structure and accounting conservatism in China106 cited
    • 2010Value relevance of disclosed related party transactions101 cited
    • 2023Influence of green innovation on disclosure quality: Mediating role of media attention99 cited
    • 2016Comparative evidence on the value relevance of IFRS-based accounting information in Germany and the UK94 cited
    • 2006Accounting information, value relevance, and investors’ behavior in the Egyptian equity market89 cited