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Value relevance of IFRS 9: The influence of country factors and heterogeneous strengths in the European banking sector
16 references·0 citing·36 second hop
Value relevance of IFRS 9: The influence of country factors and heterogeneous strengths in the European banking sector (2023)Value relevance of IFRS 9: The influence …Mandatory IFRS reporting and changes in enforcement (2013)Mandatory IFRS reporting and …Value Relevance of FAS No. 157 Fair Value Hierarchy Information and the Impact of Corporate Governance Mechanisms (2010)Value Relevance of FAS No. 15…How did Financial Reporting Contribute to the Financial Crisis? (2010)How did Financial Reporting C…Did Fair-Value Accounting Contribute to the Financial Crisis? (2010)Did Fair-Value Accounting Con…Governance Matters VIII: Aggregate And Individual Governance Indicators 1996-2008 (2009)Governance Matters VIII: Aggr…The Importance of Reporting Incentives: Earnings Management in European Private and Public Firms (2006)The Importance of Reporting I…Earnings management and cross listing: Are reconciled earnings comparable to US earnings?Π (2005)Earnings management and cross…Incentives versus standards: properties of accounting income in four East Asian countries (2003)Incentives versus standards: …Earnings management and investor protection: an international comparison (2003)Earnings management and inves…The relevance of the value relevance literature for financial accounting standard setting: another view (2001)The relevance of the value re…Capital markets research in accounting (2001)Capital markets research in a…The effect of international institutional factors on properties of accounting earnings (2000)The effect of international i…Price and return models (1995)Price and return modelsEarnings, Book Values, and Dividends in Equity Valuation* (1995)Earnings, Book Values, and Di…Earnings forecasting research: its implications for capital markets research (1993)Earnings forecasting research…Earnings Asan Explanatory Variable for Returns (1991)Earnings Asan Explanatory Var…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)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)Job Market Signaling (1973)Positive Accounting Theory (1985)A review of tax research (2010)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Legal Determinants of External Finance (1997)Incentives or Standards: What Determines Accounting Quality Changes around IFRS Adoption? (2015)Mandatory CSR and sustainability reporting: economic analysis and literature review (2021)The Effects of Mandatory ESG Disclosure Around the World (2024)Risk, Return, and Equilibrium: Empirical Tests (1973)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)A Survey of Corporate Governance (1997)Law and Finance (1998)Corporate Ownership Around the World (1999)The economic implications of corporate financial reporting (2005)International Accounting Standards and Accounting Quality (2008)FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY (1968)Costs of Equity and Earnings Attributes (2004)Earnings Management During Import Relief Investigations (1991)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)Political connections and the cost of equity capital (2012)Regional Governance Matters: Quality of Government within European Union Member States (2013)What Is Governance? (2013)
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References

  • 2003Earnings management and investor protection: an international comparison5,395 cited
  • 1995Earnings, Book Values, and Dividends in Equity Valuation*5,061 cited
  • 2000The effect of international institutional factors on properties of accounting earnings3,198 cited
  • 2001Capital markets research in accounting2,575 cited
  • 2003Incentives versus standards: properties of accounting income in four East Asian countries2,078 cited
  • 2001The relevance of the value relevance literature for financial accounting standard setting: another view1,961 cited
  • 2009Governance Matters VIII: Aggregate And Individual Governance Indicators 1996-20081,843 cited
  • 2006The Importance of Reporting Incentives: Earnings Management in European Private and Public Firms1,687 cited
  • 1991Earnings Asan Explanatory Variable for Returns1,017 cited
  • 2013Mandatory IFRS reporting and changes in enforcement816 cited
  • 2005Earnings management and cross listing: Are reconciled earnings comparable to US earnings?Π785 cited
  • 1995Price and return models691 cited
  • 2010Did Fair-Value Accounting Contribute to the Financial Crisis?529 cited
  • 1993Earnings forecasting research: its implications for capital markets research522 cited
  • 2010

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Value Relevance of FAS No. 157 Fair Value Hierarchy Information and the Impact of Corporate Governance Mechanisms
513 cited
  • 2010How did Financial Reporting Contribute to the Financial Crisis?504 cited
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