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Financial reporting uniformity: Its relation to comparability and its impact on financial statement users
16 references·1 citing·39 second hop
Financial reporting uniformity: Its relation to comparability and its impact on financial statement users (2022)Financial reporting uniformity: Its relat…Inside the 'Black Box' of Sell-Side Financial Analysts (2013)Inside the 'Black Box' of Sel…The impact of mandatory IFRS adoption on foreign mutual fund ownership: The role of comparability (2011)The impact of mandatory IFRS …The Benefits of Financial Statement Comparability (2011)The Benefits of Financial Sta…The financial reporting environment: Review of the recent literature (2010)The financial reporting envir…Does Mandatory Adoption of International Financial Reporting Standards in the European Union Reduce the Cost of Equity Capital? (2010)Does Mandatory Adoption of In…Disclosure Practices, Enforcement of Accounting Standards, and Analysts' Forecast Accuracy: An International Study (2003)Disclosure Practices, Enforce…Errors in Estimating Accruals: Implications for Empirical Research (2002)Errors in Estimating Accruals…Effects of Comprehensive-Income Characteristics on Nonprofessional Investors' Judgments: The Role of Financial-Statement Presentation Format (2000)Effects of Comprehensive-Inco…Comprehensive Income Reporting and Analysts' Valuation Judgments (1998)Comprehensive Income Reportin…The capitalization, amortization, and value-relevance of R&D (1996)The capitalization, amortizat…The information content of losses (1995)The information content of lo…Detecting Earnings Management. (1995)Detecting Earnings Management.Earnings Management During Import Relief Investigations (1991)Earnings Management During Im…Firm characteristics and analyst following (1989)Firm characteristics and anal…On financial contracting (1979)On financial contractingFeatures of similarity. (1977)Features of similarity.An Input-Based Measure of Financial Statement Comparability (2018)An Input-Based Measure of Fin…The Problem of Social Cost (1960)The Pricing of Options and Corporate Liabilities (1973)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Financial Intermediation and Delegated Monitoring (1984)A Survey of Corporate Governance (1997)Corporate Forecasts of Earnings Per Share and Stock Price Behavior: Empirical Test (1976)The economic implications of corporate financial reporting (2005)Specification Tests in Econometrics (1978)The Categorical Imperative: Securities Analysts and the Illegitimacy Discount (1999)Bad News Travels Slowly: Size, Analyst Coverage, and the Profitability of Momentum Strategies (2000)Voluntary Nonfinancial Disclosure and the Cost of Equity Capital: The Initiation of Corporate Social Responsibility Reporting (2010)On the psychology of prediction. (1973)Family resemblances: Studies in the internal structure of categories (1975)Basic objects in natural categories (1976)In-group bias in the minimal intergroup situation: A cognitive-motivational analysis. (1979)Structure‐Mapping: A Theoretical Framework for Analogy* (1983)A Continuum of Impression Formation, from Category-Based to Individuating Processes: Influences of Information and Motivation on Attention and Interpretation (1990)The Cross-Section of Expected Stock Returns (1992)Dynamic capabilities and strategic management (1997)Corporate social responsibility and access to finance (2013)Law and Finance (1998)Corporate Ownership Around the World (1999)International Differences in the Cost of Equity Capital: Do Legal Institutions and Securities Regulation Matter? (2006)International Financial Reporting Standards (IFRS): pros and cons for investors (2006)Nonfinancial Disclosure and Analyst Forecast Accuracy: International Evidence on Corporate Social Responsibility Disclosure (2012)The Market for "Lemons": Quality Uncertainty and the Market Mechanism (1970)Corporate financing and investment decisions when firms have information that investors do not have (1984)Earnings quality: Evidence from the field (2013)The Economics of Disclosure and Financial Reporting Regulation: Evidence and Suggestions for Future Research (2016)Dissecting green returns (2022)Accounting earnings and cash flows as measures of firm performance (1994)The pricing of discretionary accruals (1996)The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors (2002)Detecting Earnings Management (2012)Earnings management and investor protection: an international comparison (2003)Earnings Management through Real Activities Manipulation (2003)Performance matched discretionary accrual measures (2005)The conservatism principle and the asymmetric timeliness of earnings1 (1997)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)
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References

  • 1991Earnings Management During Import Relief Investigations8,369 cited
  • 1977Features of similarity.7,414 cited
  • 1995Detecting Earnings Management.6,532 cited
  • 1979On financial contracting2,901 cited
  • 2010The financial reporting environment: Review of the recent literature2,622 cited
  • 1995The information content of losses2,315 cited
  • 1996The capitalization, amortization, and value-relevance of R&D1,947 cited
  • 2002Errors in Estimating Accruals: Implications for Empirical Research1,683 cited
  • 1989Firm characteristics and analyst following1,535 cited
  • 2003Disclosure Practices, Enforcement of Accounting Standards, and Analysts' Forecast Accuracy: An International Study1,266 cited
  • 2013Inside the 'Black Box' of Sell-Side Financial Analysts1,218 cited
  • 2011The Benefits of Financial Statement Comparability1,038 cited
  • 2010Does Mandatory Adoption of International Financial Reporting Standards in the European Union Reduce the Cost of Equity Capital?787 cited
  • 2000Effects of Comprehensive-Income Characteristics on Nonprofessional Investors' Judgments: The Role of Financial-Statement Presentation Format759 cited
  • 2011The impact of mandatory IFRS adoption on foreign mutual fund ownership: The role of comparability

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721 cited
  • 1998Comprehensive Income Reporting and Analysts' Valuation Judgments680 cited
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    • 2018An Input-Based Measure of Financial Statement Comparability21 cited