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The Value Relevance of Financial Reporting in Romania
16 references·1 citing·41 second hop
The Value Relevance of Financial Reporting in Romania (2018)The Value Relevance of Financial Reportin…The impact of IFRS adoption on the value relevance of book value and earnings (2011)The impact of IFRS adoption o…The value relevance of earnings in a transition economy: The case of Romania (2010)The value relevance of earnin…Development of accounting in Poland: Market efficiency and the value relevance of reported earnings (2010)Development of accounting in …International Accounting Standards and Accounting Quality (2008)International Accounting Stan…The Value Relevance of Financial Accounting Information in a Transition Economy: The Case of the Czech Republic (2006)The Value Relevance of Financ…A comparison of value relevance of accounting information in different segments of the Chinese stock market (2004)A comparison of value relevan…Why Has the Contemporaneous Linear Returns-Earnings Relation Declined? (2003)Why Has the Contemporaneous L…The relevance of the value-relevance literature for financial accounting standard setting (2001)The relevance of the value-re…Is accounting information value-relevant in the emerging Chinese stock market? (2001)Is accounting information val…Capital markets research in accounting (2001)Capital markets research in a…The Relevance of the Value Relevance Literature for Financial Accounting Standard Setting (2000)The Relevance of the Value Re…Country-Specific Factors Related to Financial Reporting and the Value Relevance of Accounting Data (2000)Country-Specific Factors Rela…Have Financial Statements Lost Their Relevance? (1999)Have Financial Statements Los…Accounting diversity and firm valuation (1998)Accounting diversity and firm…Earnings, Book Values, and Dividends in Equity Valuation* (1995)Earnings, Book Values, and Di…Earnings Asan Explanatory Variable for Returns (1991)Earnings Asan Explanatory Var…An Inverse Problem Study: Credit Risk Ratings as a Determinant of Corporate Governance and Capital Structure in Emerging Markets: Evidence from Chinese Listed Companies (2017)An Inverse Problem Study: Cre…Dividend Policy, Growth, and the Valuation of Shares (1961)An Empirical Evaluation of Accounting Income Numbers (1968)The relationship between return and market value of common stocks (1981)Price and return models (1995)The Value Relevance of Intangibles: The Case of Software Capitalization (1998)Equity Valuation and Negative Earnings: The Role of Book Value of Equity (1999)The Cost of Capital, Corporation Finance and the Theory of Investment (1958)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)Moral Hazard and Observability (1979)Positive Accounting Theory (1985)Conservatism and Debt (2008)Is financial reporting shaped by equity markets or by debt markets? An international study of timeliness and conservatism (2008)Audited Financial Reporting and Voluntary Disclosure as Complements: A Test of the Confirmation Hypothesis (2011)The effect of international institutional factors on properties of accounting earnings (2000)Challenges for Implementation of Fair Value Accounting in Emerging Markets: Evidence from China* (2011)Changes in value relevance of accounting information upon IFRS adoption: Evidence from Australia (2011)A Meta-analysis of IFRS Adoption Effects (2013)Earnings management to avoid earnings decreases and losses (1997)The conservatism principle and the asymmetric timeliness of earnings1 (1997)Conservatism in Accounting Part I: Explanations and Implications (2003)The financial reporting environment: Review of the recent literature (2010)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)Legal Determinants of External Finance (1997)Financial Accounting Information and Corporate Governance (2002)Litigation Risk and the Financial Reporting Credibility of Big 4 versus Non-Big 4 Audits: Evidence from Anglo-American Countries (2004)IFRS Adoption and Accounting Quality: A Review (2007)Judgment under Uncertainty: Heuristics and Biases (1974)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Common risk factors in the returns on stocks and bonds (1993)Econometrics of Event Studies**We thank Espen Eckbo, Jon Lewellen, Adam Kolasinski, and Jay Ritter for insightful comments, and Irfan Safdar and Alan Wancier for research assistance. (2007)Driven to Distraction: Extraneous Events and Underreaction to Earnings News (2009)Investor Inattention and Friday Earnings Announcements (2009)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)Costs of Equity and Earnings Attributes (2004)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)The Value Relevance of International Financial Reporting Standards: Empirical Evidence in an Emerging Market (2012)Do Chinese government subsidies affect firm value? (2014)
this work references cited by second hop

References

  • 1995Earnings, Book Values, and Dividends in Equity Valuation*5,061 cited
  • 2008International Accounting Standards and Accounting Quality3,050 cited
  • 2001Capital markets research in accounting2,575 cited
  • 1999Have Financial Statements Lost Their Relevance?1,917 cited
  • 2001The relevance of the value-relevance literature for financial accounting standard setting1,741 cited
  • 1991Earnings Asan Explanatory Variable for Returns1,017 cited
  • 2000Country-Specific Factors Related to Financial Reporting and the Value Relevance of Accounting Data919 cited
  • 2000The Relevance of the Value Relevance Literature for Financial Accounting Standard Setting533 cited
  • 2001Is accounting information value-relevant in the emerging Chinese stock market?255 cited
  • 2011The impact of IFRS adoption on the value relevance of book value and earnings254 cited
  • 2003Why Has the Contemporaneous Linear Returns-Earnings Relation Declined?180 cited
  • 2006The Value Relevance of Financial Accounting Information in a Transition Economy: The Case of the Czech Republic176 cited
  • 2010The value relevance of earnings in a transition economy: The case of Romania154 cited
  • 2004A comparison of value relevance of accounting information in different segments of the Chinese stock market129 cited

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  • 1998Accounting diversity and firm valuation121 cited
  • 2010Development of accounting in Poland: Market efficiency and the value relevance of reported earnings102 cited
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    • 2017An Inverse Problem Study: Credit Risk Ratings as a Determinant of Corporate Governance and Capital Structure in Emerging Markets: Evidence from Chinese Listed Companies21 cited