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Intangible Investments, Scaling, and the Trend in the Accrual–Cash Flow Association
16 references·2 citing·40 second hop
Intangible Investments, Scaling, and the Trend in the Accrual–Cash Flow Association (2021)Intangible Investments, Scaling, and the …Intangible capital and the investment-q relation (2016)Intangible capital and the in…Financial statement analysis and security valuation (2013)Financial statement analysis …Accrual reliability, earnings persistence and stock prices (2005)Accrual reliability, earnings…The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors (2002)The Quality of Accruals and E…Errors in Estimating Accruals: Implications for Empirical Research (2002)Errors in Estimating Accruals…The Stock Market Valuation of Research and Development Expenditures (2001)The Stock Market Valuation of…The relevance of the value relevance literature for financial accounting standard setting: another view (2001)The relevance of the value re…The changing time-series properties of earnings, cash flows and accruals: Has financial reporting become more conservative? (2000)The changing time-series prop…The Boundaries of Financial Reporting and How to Extend Them (1999)The Boundaries of Financial R…The relation between earnings and cash flows (1998)The relation between earnings…Market efficiency, long-term returns, and behavioral finance1The comments of Brad Barber, David Hirshleifer, S.P. Kothari, Owen Lamont, Mark Mitchell, Hersh Shefrin, Robert Shiller, Rex Sinquefield, Richard Thaler, Theo Vermaelen, Robert Vishny, Ivo Welch, and a referee have been helpful. Kenneth French and Jay Ritter get special thanks.1 (1998)Market efficiency, long-term …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…Accounting earnings and cash flows as measures of firm performance (1994)Accounting earnings and cash …Working Capital and Fixed Investment: New Evidence on Financing Constraints (1993)Working Capital and Fixed Inv…The Theory of Capital Structure (1991)The Theory of Capital Structu…Trivialization of the bottom line and losing relevance of losses (2023)Trivialization of the bottom …The knowledge-intensive direction of technological change (2023)The knowledge-intensive direc…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)The information content of losses (1995)The conservatism principle and the asymmetric timeliness of earnings1 (1997)The effect of international institutional factors on properties of accounting earnings (2000)CAPITAL ASSET PRICES: A THEORY OF MARKET EQUILIBRIUM UNDER CONDITIONS OF RISK* (1964)The Cross-Section of Expected Stock Returns (1992)Common risk factors in the returns on stocks and bonds (1993)Investor Psychology and Asset Pricing (2001)More Than Words: Quantifying Language to Measure Firms' Fundamentals (2008)Presidential Address: Discount Rates (2011)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)Agency Costs of Free Cash Flow, Corporate Finance, and Takeovers (1986)The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems (1993)Firms, Contracts, and Financial Structure (1995)What Do We Know about Capital Structure? Some Evidence from International Data (1995)Earnings Management During Import Relief Investigations (1991)Detecting Earnings Management. (1995)Earnings management and investor protection: an international comparison (2003)The economic implications of corporate financial reporting (2005)A Review of the Earnings Management Literature and Its Implications for Standard Setting (1999)How does financial reporting quality relate to investment efficiency? (2009)A review of archival auditing research (2014)Risk, Return, and Equilibrium: Empirical Tests (1973)Market Reactions to Tangible and Intangible Information (2006)Innovative efficiency and stock returns (2012)Replicating Anomalies (2018)The pricing of discretionary accruals (1996)Performance matched discretionary accrual measures (2005)Detecting Earnings Management (2012)An Empirical Evaluation of Accounting Income Numbers (1968)FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY (1968)Positive Accounting Theory (1985)Costs of Equity and Earnings Attributes (2004)International Accounting Standards and Accounting Quality (2008)Dynamic capabilities and strategic management (1997)Corporate social responsibility and access to finance (2013)
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References

  • 2002The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors5,163 cited
  • 1991The Theory of Capital Structure4,371 cited
  • 1994Accounting earnings and cash flows as measures of firm performance2,584 cited
  • 1998Market efficiency, long-term returns, and behavioral finance1The comments of Brad Barber, David Hirshleifer, S.P. Kothari, Owen Lamont, Mark Mitchell, Hersh Shefrin, Robert Shiller, Rex Sinquefield, Richard Thaler, Theo Vermaelen, Robert Vishny, Ivo Welch, and a referee have been helpful. Kenneth French and Jay Ritter get special thanks.12,572 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
  • 1997Changes in the value-relevance of earnings and book values over the past forty years1,788 cited
  • 2001The Stock Market Valuation of Research and Development Expenditures1,734 cited
  • 2002Errors in Estimating Accruals: Implications for Empirical Research1,683 cited
  • 1998The relation between earnings and cash flows1,552 cited
  • 2005Accrual reliability, earnings persistence and stock prices1,495 cited
  • 2000The changing time-series properties of earnings, cash flows and accruals: Has financial reporting become more conservative?1,374 cited

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  • 2013Financial statement analysis and security valuation1,250 cited
  • 2016Intangible capital and the investment-q relation1,203 cited
  • 1993Working Capital and Fixed Investment: New Evidence on Financing Constraints907 cited
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    • 2023The knowledge-intensive direction of technological change48 cited
    • 2023Trivialization of the bottom line and losing relevance of losses25 cited