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Relative Measurement Errors Among Alternative Pension Asset and Liability Measures.
9 references·16 citing·40 second hop
Relative Measurement Errors Among Alternative Pension Asset and Liability Measures. (1991)Relative Measurement Errors Among Alterna…The market valuation implications of net periodic pension cost components (1992)The market valuation implicat…THE INCREMENTAL INFORMATION CONTENT OF THE ACCRUAL AND FUNDS COMPONENTS OF EARNINGS AFTER CONTROLLING FOR EARNINGS (1987)THE INCREMENTAL INFORMATION C…The theory and practice of econometrics (1986)The theory and practice of ec…The Information Contained in the Components of Earnings (1986)The Information Contained in …An Empirical Investigation of Pension Fund Property Rights. (1986)An Empirical Investigation of…Financial Reporting: An Accounting Revolution. (1982)Financial Reporting: An Accou…Asset Prices in an Exchange Economy (1978)Asset Prices in an Exchange E…The Valuation of Uncertain Income Streams and the Pricing of Options (1976)The Valuation of Uncertain In…SOME ESTIMATES OF THE COST OF CAPITAL TO THE ELECTRIC UTILITY INDUSTRY, 1954-57 (1966)SOME ESTIMATES OF THE COST OF…Measurement error, fixed effects, and false positives in accounting research (2023)Measurement error, fixed effe…M&A Due Diligence, Post‐Acquisition Performance, and Financial Reporting for Business Combinations (2019)M&A Due Diligence, Post‐Acqui…Do Investors Perceive Marking-to-Model as Marking-to-Myth? Early Evidence from FAS 157 Disclosure (2019)Do Investors Perceive Marking…Value relevance, earnings management and corporate governance in China (2015)Value relevance, earnings man…Recognition versus Disclosure of Fair Values (2015)Recognition versus Disclosure…Measurement in Financial Reporting: The Need for Concepts (2013)Measurement in Financial Repo…Target Financial Reporting Quality and M&A Deals that Go Bust* (2012)Target Financial Reporting Qu…Does Recognition versus Disclosure Affect Value Relevance? Evidence from Pension Accounting (2012)Does Recognition versus Discl…Warranty Reserve: Contingent Liability, Information Signal, or Earnings Management Tool? (2010)Warranty Reserve: Contingent …Fair-value pension accounting (2007)Fair-value pension accountingDo Investors Care about the Auditor's Economic Dependence on the Client?* (2006)Do Investors Care about the A…Recognition and Disclosure Reliability: Evidence from SFAS No. 106* (2004)Recognition and Disclosure Re…A comparison of value relevance of accounting information in different segments of the Chinese stock market (2004)A comparison of value relevan…Relative value relevance of historical cost vs. fair value: Evidence from bank holding companies (2003)Relative value relevance of h…Investors' assessment of implicit environmental liabilities: An empirical investigation (1997)Investors' assessment of impl…THE RELATION BETWEEN ACCOUNTING GOODWILL NUMBERS AND EQUITY VALUES (1996)THE RELATION BETWEEN ACCOUNTI…The Cost of Capital, Corporation Finance and the Theory of Investment (1958)Positive Accounting Theory (1985)Accruals, Cash Flows, and Equity Values (1999)Financial Reporting Transparency (2008)The cost of capital, corporation finance and the theory of investment (2008)Corporate Social Responsibility and Firm Value: Disaggregating the Effects on Cash Flow, Risk and Growth (2013)Corporate strategy: the quest for parenting advantage (1995)Earnings, Book Values, and Dividends in Equity Valuation* (1995)Green and competitive: ending the stalemate (1995)Environmental initiatives: towards triple‐bottom line reporting (2002)Disclosure effects, carbon emissions and corporate value (2014)The Natural Environmental Strategies of International Firms: Old Controversies and New Evidence on Performance and Disclosure (2015)Dividend Policy under Asymmetric Information (1985)Earnings Innovations, Earnings Persistence, and Stock Returns (1987)Association between accounting performance measures and stock prices (1992)Ratio Analysis and Equity Valuation: From Research to Practice (2001)The Predictive Value of Expenses Excluded from Pro Forma Earnings (2003)Fair Value Accounting: Evidence from Investment Securities and the Market Valuation of Banks. 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(1966)EFFICIENT CAPITAL MARKETS: A REVIEW OF THEORY AND EMPIRICAL WORK* (1970)The equity premium: A puzzle (1985)Economic Forces and the Stock Market (1986)Efficient Capital Markets: II (1991)The crisis of fair-value accounting: Making sense of the recent debate (2009)The Effect of Disclosures by Management, Analysts, and Business Press on Cost of Capital, Return Volatility, and Analyst Forecasts: A Study Using Content Analysis (2009)Asset pricing and the bid-ask spread (1986)The Effect of National Culture on the Choice of Entry Mode (1988)Consistent Covariance Matrix Estimation with Spatially Dependent Panel Data (1998)Is accounting information value-relevant in the emerging Chinese stock market? (2001)FAIR VALUE ACCOUNTING AND THE MANAGEMENT OF THE FIRM (2003)Econometric Studies of Investment Behavior: A Review (1971)Using Financial Data to Measure Effects of Regulation (1981)Perspectives on Recent Capital Market Research (2002)Implied Binomial Trees (1994)Resurrecting the (C)CAPM: A Cross‐Sectional Test When Risk Premia Are Time‐Varying (2001)The Adaptive Markets Hypothesis (2004)
this work references cited by second hop

References

  • 1978Asset Prices in an Exchange Economy5,057 cited
  • 1986The theory and practice of econometrics4,342 cited
  • 1976The Valuation of Uncertain Income Streams and the Pricing of Options1,620 cited
  • 1982Financial Reporting: An Accounting Revolution.953 cited
  • 1966SOME ESTIMATES OF THE COST OF CAPITAL TO THE ELECTRIC UTILITY INDUSTRY, 1954-57588 cited
  • 1986The Information Contained in the Components of Earnings511 cited
  • 1992The market valuation implications of net periodic pension cost components276 cited
  • 1986An Empirical Investigation of Pension Fund Property Rights.266 cited
  • 1987THE INCREMENTAL INFORMATION CONTENT OF THE ACCRUAL AND FUNDS COMPONENTS OF EARNINGS AFTER CONTROLLING FOR EARNINGS220 cited

Cited by

  • 1997Investors' assessment of implicit environmental liabilities: An empirical investigation241 cited
  • 1996THE RELATION BETWEEN ACCOUNTING GOODWILL NUMBERS AND EQUITY VALUES226 cited
  • 2019Do Investors Perceive Marking-to-Model as Marking-to-Myth? Early Evidence from FAS 157 Disclosure201 cited
  • 2006Do Investors Care about the Auditor's Economic Dependence on the Client?*165 cited
  • 2003Relative value relevance of historical cost vs. fair value: Evidence from bank holding companies163 cited

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

  • 2007Fair-value pension accounting154 cited
  • 2012Target Financial Reporting Quality and M&A Deals that Go Bust*144 cited
  • 2019M&A Due Diligence, Post‐Acquisition Performance, and Financial Reporting for Business Combinations135 cited
  • 2004Recognition and Disclosure Reliability: Evidence from SFAS No. 106*133 cited
  • 2023Measurement error, fixed effects, and false positives in accounting research130 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
  • 2015Recognition versus Disclosure of Fair Values123 cited
  • 2012Does Recognition versus Disclosure Affect Value Relevance? Evidence from Pension Accounting110 cited
  • 2013Measurement in Financial Reporting: The Need for Concepts104 cited
  • 2010Warranty Reserve: Contingent Liability, Information Signal, or Earnings Management Tool?98 cited