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The Value Relevance of Earnings, Book Values, and Other Accounting Information and the Role of Economic Conditions in Value Relevance: A Literature Review*
16 references·1 citing·35 second hop
The Value Relevance of Earnings, Book Values, and Other Accounting Information and the Role of Economic Conditions in Value Relevance: A Literature Review* (2021)The Value Relevance of Earnings, Book Val…On the shoulders of giants: undertaking a structured literature review in accounting (2016)On the shoulders of giants: u…The financial reporting environment: Review of the recent literature (2010)The financial reporting envir…International Accounting Standards and Accounting Quality (2008)International Accounting Stan…Analyzing the Past to Prepare for the Future: Writing a Literature Review (2002)Analyzing the Past to Prepare…The relevance of the value-relevance literature for financial accounting standard setting (2001)The relevance of the value-re…The relevance of the value relevance literature for financial accounting standard setting: another view (2001)The relevance of the value re…The Boundaries of Financial Reporting and How to Extend Them (1999)The Boundaries of Financial R…Have Financial Statements Lost Their Relevance? (1999)Have Financial Statements Los…Changes in the value-relevance of earnings and book values over the past forty years (1997)Changes in the value-relevanc…The capitalization, amortization, and value-relevance of R&D (1996)The capitalization, amortizat…Earnings, Book Values, and Dividends in Equity Valuation* (1995)Earnings, Book Values, and Di…On the Usefulness of Earnings and Earnings Research: Lessons and Directions from Two Decades of Empirical Research (1989)On the Usefulness of Earnings…An analysis of intertemporal and cross-sectional determinants of earnings response coefficients (1989)An analysis of intertemporal …Efficient Capital Markets: A Review of Theory and Empirical Work (1970)Efficient Capital Markets: A …The Information Content of Annual Earnings Announcements (1968)The Information Content of An…An Empirical Evaluation of Accounting Income Numbers (1968)An Empirical Evaluation of Ac…Carbon emission and firms’ value: Evidence from Europe (2024)Carbon emission and firms’ va…CAPITAL ASSET PRICES: A THEORY OF MARKET EQUILIBRIUM UNDER CONDITIONS OF RISK* (1964)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)Valuation and Clean Surplus Accounting for Operating and Financial Activities* (1995)Does Corporate Social Responsibility Affect the Cost of Capital? (2010)Information Systems Success: The Quest for the Dependent Variable (1992)Strategies for Theorizing from Process Data (1999)Review : Knowledge Management and Knowledge Management Systems: Conceptual Foundations And Research Issues1,2 (2001)Does Gamification Work? -- A Literature Review of Empirical Studies on Gamification (2014)Literature review as a research methodology: An overview and guidelines (2019)Opinion Paper: “So what if ChatGPT wrote it?” Multidisciplinary perspectives on opportunities, challenges and implications of generative conversational AI for research, practice and policy (2023)The Cross-Section of Expected Stock Returns (1992)Dynamic capabilities and strategic management (1997)Corporate social responsibility and access to finance (2013)Positive Accounting Theory (1985)Earnings management to avoid earnings decreases and losses (1997)Earnings management and investor protection: an international comparison (2003)Mandatory IFRS Reporting around the World: Early Evidence on the Economic Consequences (2008)The Economics of Disclosure and Financial Reporting Regulation: Evidence and Suggestions for Future Research (2016)The Market for "Lemons": Quality Uncertainty and the Market Mechanism (1970)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Corporate financing and investment decisions when firms have information that investors do not have (1984)Earnings quality: Evidence from the field (2013)Dissecting green returns (2022)FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY (1968)Costs of Equity and Earnings Attributes (2004)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)EFFICIENT CAPITAL MARKETS: A REVIEW OF THEORY AND EMPIRICAL WORK* (1970)Using daily stock returns (1985)Capital markets research in accounting (2001)ON THE PRICING OF CORPORATE DEBT: THE RISK STRUCTURE OF INTEREST RATES* (1974)Users of the world, unite! The challenges and opportunities of Social Media (2009)
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References

  • 1970Efficient Capital Markets: A Review of Theory and Empirical Work13,616 cited
  • 2002Analyzing the Past to Prepare for the Future: Writing a Literature Review7,440 cited
  • 1968An Empirical Evaluation of Accounting Income Numbers6,384 cited
  • 1995Earnings, Book Values, and Dividends in Equity Valuation*5,061 cited
  • 2008International Accounting Standards and Accounting Quality3,050 cited
  • 1968The Information Content of Annual Earnings Announcements2,739 cited
  • 2010The financial reporting environment: Review of the recent literature2,622 cited
  • 2001The relevance of the value relevance literature for financial accounting standard setting: another view1,961 cited
  • 1996The capitalization, amortization, and value-relevance of R&D1,947 cited
  • 1999The Boundaries of Financial Reporting and How to Extend Them1,930 cited
  • 1999Have Financial Statements Lost Their Relevance?1,917 cited
  • 1997Changes in the value-relevance of earnings and book values over the past forty years1,788 cited
  • 2001The relevance of the value-relevance literature for financial accounting standard setting1,741 cited
  • 1989An analysis of intertemporal and cross-sectional determinants of earnings response coefficients1,685 cited
  • 1989

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On the Usefulness of Earnings and Earnings Research: Lessons and Directions from Two Decades of Empirical Research
1,120 cited
  • 2016On the shoulders of giants: undertaking a structured literature review in accounting984 cited
  • Cited by

    • 2024Carbon emission and firms’ value: Evidence from Europe70 cited