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Public Peers, Accounting Comparability, and Value Relevance of Private Firms’ Financial Reporting
16 references·2 citing·40 second hop
Public Peers, Accounting Comparability, and Value Relevance of Private Firms’ Financial Reporting (2020)Public Peers, Accounting Comparability, a…Transparency and replicability in qualitative research: The case of interviews with elite informants (2019)Transparency and replicabilit…Are IFRS-based and US GAAP-based accounting amounts comparable? (2012)Are IFRS-based and US GAAP-ba…Does Mandatory Adoption of IFRS Improve Accounting Quality? Preliminary Evidence (2011)Does Mandatory Adoption of IF…Interviewing Experts (2009)Interviewing ExpertsMandatory IFRS Reporting around the World: Early Evidence on the Economic Consequences (2008)Mandatory IFRS Reporting arou…The Importance of Reporting Incentives: Earnings Management in European Private and Public Firms (2006)The Importance of Reporting I…Earnings quality in UK private firms: comparative loss recognition timeliness (2004)Earnings quality in UK privat…Equity Valuation Using Multiples (2002)Equity Valuation Using Multip…The relevance of the value relevance literature for financial accounting standard setting: another view (2001)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…Use of R2 in accounting research: measuring changes in value relevance over the last four decades (1999)Use of R2 in accounting resea…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…Price and return models (1995)Price and return modelsTrading Volume and Price Reactions to Public Announcements (1991)Trading Volume and Price Reac…17. A Value for n-Person Games (1953)17. A Value for n-Person GamesAccounting Comparability, Conservatism, Executive Compensation-Performance, and Information Quality (2022)Accounting Comparability, Con…How Does Private Firm Disclosure Affect Demand for Public Firm Equity? Evidence from the Global Equity Market (2021)How Does Private Firm Disclos…On the Impossibility of Informationally Efficient Markets (1980)Bid, ask and transaction prices in a specialist market with heterogeneously informed traders (1985)Continuous Auctions and Insider Trading (1985)Macroeconomic Factors Do Influence Aggregate Stock Returns (2002)Does board gender diversity improve the informativeness of stock prices? (2011)The Pre-FOMC Announcement Drift (2012)The information content of losses (1995)The conservatism principle and the asymmetric timeliness of earnings1 (1997)The Boundaries of Financial Reporting and How to Extend Them (1999)The effect of international institutional factors on properties of accounting earnings (2000)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)Positive Accounting Theory (1985)Law and Finance (1998)Earnings management and investor protection: an international comparison (2003)Nonfinancial Disclosure and Analyst Forecast Accuracy: International Evidence on Corporate Social Responsibility Disclosure (2012)The Economics of Disclosure and Financial Reporting Regulation: Evidence and Suggestions for Future Research (2016)Disclosure processing costs, investors’ information choice, and equity market outcomes: A review (2020)Efficient Capital Markets: A Review of Theory and Empirical Work (1970)EFFICIENT CAPITAL MARKETS: A REVIEW OF THEORY AND EMPIRICAL WORK* (1970)The Theory of Economic Development (2003)International Accounting Standards and Accounting Quality (2008)On the use of instrumental variables in accounting research (2009)Investor protection and corporate governance (2000)Mandatory IFRS reporting and changes in enforcement (2013)Incorrect Inferences When Using Residuals as Dependent Variables (2018)ESG practices and the cost of debt: Evidence from EU countries (2019)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)An Empirical Evaluation of Accounting Income Numbers (1968)FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY (1968)Earnings Management During Import Relief Investigations (1991)Corporate Ownership Around the World (1999)A review of tax research (2010)Costs of Equity and Earnings Attributes (2004)Game theoretic analysis of a bankruptcy problem from the Talmud (1985)Monotonic solutions of cooperative games (1985)Decomposition procedures for distributional analysis: a unified framework based on the Shapley value (2012)
this work references cited by second hop

References

  • 195317. A Value for n-Person Games6,944 cited
  • 2004Earnings quality in UK private firms: comparative loss recognition timeliness2,377 cited
  • 2008Mandatory IFRS Reporting around the World: Early Evidence on the Economic Consequences2,174 cited
  • 2001The relevance of the value relevance literature for financial accounting standard setting: another view1,961 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
  • 2006The Importance of Reporting Incentives: Earnings Management in European Private and Public Firms1,687 cited
  • 1991Trading Volume and Price Reactions to Public Announcements1,097 cited
  • 2000Country-Specific Factors Related to Financial Reporting and the Value Relevance of Accounting Data919 cited
  • 2011Does Mandatory Adoption of IFRS Improve Accounting Quality? Preliminary Evidence831 cited
  • 2012Are IFRS-based and US GAAP-based accounting amounts comparable?795 cited
  • 2002Equity Valuation Using Multiples738 cited
  • 1999Use of R2 in accounting research: measuring changes in value relevance over the last four decades734 cited
  • 1995Price and return models691 cited
  • 2009

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Interviewing Experts
670 cited
  • 2019Transparency and replicability in qualitative research: The case of interviews with elite informants639 cited
  • Cited by

    • 2022Accounting Comparability, Conservatism, Executive Compensation-Performance, and Information Quality34 cited
    • 2021How Does Private Firm Disclosure Affect Demand for Public Firm Equity? Evidence from the Global Equity Market32 cited