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Estimation of the Information Efficiency of the Accounting System
6 references·0 citing·32 second hop
Estimation of the Information Efficiency of the Accounting System (2021)Estimation of the Information Efficiency …How measurement framing and accounting information system evaluation mode influence environmental performance judgments (2016)How measurement framing and a…Discourses surrounding the evolution of the IASB/FASB Conceptual Framework: What they reveal about the “living law” of accounting (2012)Discourses surrounding the ev…Institutional investors, intangible information, and the book-to-market effect (2009)Institutional investors, inta…Reflections on Stewardship Reporting (2007)Reflections on Stewardship Re…Market Reactions to Tangible and Intangible Information (2006)Market Reactions to Tangible …An Analysis of the Relation between the Stewardship and Valuation Roles of Earnings (2006)An Analysis of the Relation b…How To Do Things With Words (1975)Between Facts and Norms (1996)The Social Responsibility of Business Is to Increase Its Profits (2007)Isomorphism and resistance in implementing IFRS 10 and IFRS 12 (2015)Accounting for the Bitcoin: accountability, neoliberalism and a correspondence analysis (2016)Carriers of ideas in accounting standard-setting and financialization: The role of epistemic communities (2018)The Cross-Section of Expected Stock Returns (1992)Common risk factors in the returns on stocks and bonds (1993)On Persistence in Mutual Fund Performance (1997)Do institutional investors pay attention to customer satisfaction and why? (2013)Does Herding Behavior Reveal Skill? An Analysis of Mutual Fund Performance (2013)Institutional investors and stock return anomalies (2016)Moral Hazard and Observability (1979)Agency Theory: An Assessment and Review (1989)The balanced scorecard : measures that drive performance (1992)Corporate governance, accountability and mechanisms of accountability: an overview (2008)Stewardship Theory: Approaches and Perspectives (2014)The Return of Stewardship, Reliability and Prudence – A Commentary on the IASB’s New Conceptual Framework (2019)Evaluating Structural Equation Models with Unobservable Variables and Measurement Error (1981)Perceived Usefulness, Perceived Ease of Use, and User Acceptance of Information Technology (1989)All Frames Are Not Created Equal: A Typology and Critical Analysis of Framing Effects (1998)The Effect of Attribute Framing and Justification on Capital Budgeting Decisions (2019)Exploring the Relationship Between Accounting Information System (AIS) Quality and Corporate Sustainability Performance Using the IS Success Model (2025)Risk, Return, and Equilibrium: Empirical Tests (1973)The short of it: Investor sentiment and anomalies (2011)Digesting Anomalies: An Investment Approach (2012)… and the Cross-Section of Expected Returns (2015)Multitask Principal–Agent Analyses: Incentive Contracts, Asset Ownership, and Job Design (1991)Earnings, Book Values, and Dividends in Equity Valuation* (1995)Incentive Contracting and Value Relevance of Earnings and Cash Flows (2009)Who Uses Financial Reports and for What Purpose? Evidence from Capital Providers (2014)Practices of standard-setting – An analysis of the IASB's and FASB's process of identifying the objective of financial reporting (2015)
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References

  • 2006Market Reactions to Tangible and Intangible Information994 cited
  • 2006An Analysis of the Relation between the Stewardship and Valuation Roles of Earnings151 cited
  • 2012Discourses surrounding the evolution of the IASB/FASB Conceptual Framework: What they reveal about the “living law” of accounting83 cited
  • 2007Reflections on Stewardship Reporting81 cited
  • 2009Institutional investors, intangible information, and the book-to-market effect79 cited
  • 2016How measurement framing and accounting information system evaluation mode influence environmental performance judgments26 cited

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