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The value-relevance of nonfinancial information: A discussion

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  • Shevlin, Terry

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  • Shevlin, Terry, 1996. "The value-relevance of nonfinancial information: A discussion," Journal of Accounting and Economics, Elsevier, vol. 22(1-3), pages 31-42, October.
    • Handle: RePEc:eee:jaecon:v:22:y:1996:i:1-3:p:31-42
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    2. Amir, Eli & Lev, Baruch, 1996. "Value-relevance of nonfinancial information: The wireless communications industry," Journal of Accounting and Economics, Elsevier, vol. 22(1-3), pages 3-30, October.
    3. Patricia M. Dechow & Richard G. Sloan & Amy P. Sweeney, 1996. "Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC," Contemporary Accounting Research, John Wiley & Sons, vol. 13(1), pages 1-36, March.
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    6. Lev, B, 1989. "On The Usefulness Of Earnings And Earnings Research - Lessons And Directions From 2 Decades Of Empirical-Research," Journal of Accounting Research, Wiley Blackwell, vol. 27, pages 153-192.
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    8. Lev, B & Thiagarajan, Sr, 1993. "Fundamental Information Analysis," Journal of Accounting Research, Wiley Blackwell, vol. 31(2), pages 190-215.
    9. Kothari, S. P. & Zimmerman, Jerold L., 1995. "Price and return models," Journal of Accounting and Economics, Elsevier, vol. 20(2), pages 155-192, September.
    10. Mary E. Barth & Sanjay Kallapur, 1996. "The Effects of Cross†Sectional Scale Differences on Regression Results in Empirical Accounting Research," Contemporary Accounting Research, John Wiley & Sons, vol. 13(2), pages 527-567, September.
    11. Foster, G, 1979. "Briloff And The Capital-Market," Journal of Accounting Research, Wiley Blackwell, vol. 17(1), pages 262-274.
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    1. Kothari, S. P. & Shanken, Jay, 2003. "Time-series coefficient variation in value-relevance regressions: a discussion of Core, Guay, and Van Buskirk and new evidence," Journal of Accounting and Economics, Elsevier, vol. 34(1-3), pages 69-87, January.
    2. Kothari, S. P., 2001. "Capital markets research in accounting," Journal of Accounting and Economics, Elsevier, vol. 31(1-3), pages 105-231, September.
    3. Paula Monteiro, Albertina & Vale, Joana & Leite, Eduardo & Lis, Marcin & Kurowska-Pysz, Joanna, 2022. "The impact of information systems and non-financial information on company success," International Journal of Accounting Information Systems, Elsevier, vol. 45(C).
    4. Adams, Dawda & Adams, Kweku & Ullah, Subhan & Ullah, Farid, 2019. "Globalisation, governance, accountability and the natural resource ‘curse’: Implications for socio-economic growth of oil-rich developing countries," Resources Policy, Elsevier, vol. 61(C), pages 128-140.
    5. Francesco Bavagnoli & Giangiacomo Buzzoni & Corrado Mandirola & Ernesto Salinelli, 2022. "Exploring market multiples accuracy for professional practices: sales is the value anchor but profitability and location matter too," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 26(4), pages 1409-1442, December.
    6. Rosamartina, Schena & Giustina, Secundo & Domenico, De Fano & Pasquale, Del Vecchio & Angeloantonio, Russo, 2022. "Digital reputation and firm performance: The moderating role of firm orientation towards sustainable development goals (SDGs)," Journal of Business Research, Elsevier, vol. 152(C), pages 315-325.
    7. Misund, Bård, 2015. "Vertical Integration and Value Relevance: Empirical Evidence from Oil and Gas Producers," UiS Working Papers in Economics and Finance 2015/14, University of Stavanger.
    8. Bixia Xu & Michel L. Magnan & Paul E. André, 2007. "The Stock Market Valuation of R&D Information in Biotech Firms," Contemporary Accounting Research, John Wiley & Sons, vol. 24(4), pages 1291-1318, December.
    9. Soenke Sievers & Christopher F. Mokwa & Georg Keienburg, 2012. "The Relevance of Financial versus Non-Financial Information for the Valuation of Venture Capital-Backed Firms," European Accounting Review, Taylor & Francis Journals, vol. 22(3), pages 467-511, September.
    10. Stoel, M. Dale & Muhanna, Waleed A., 2011. "IT internal control weaknesses and firm performance: An organizational liability lens," International Journal of Accounting Information Systems, Elsevier, vol. 12(4), pages 280-304.
    11. Venky Nagar & Madhav V. Rajan, 2005. "Measuring Customer Relationships: The Case of the Retail Banking Industry," Management Science, INFORMS, vol. 51(6), pages 904-919, June.
    12. Dan Givoly & Yifan Li & Ben Lourie & Alexander Nekrasov, 2019. "Key performance indicators as supplements to earnings: Incremental informativeness, demand factors, measurement issues, and properties of their forecasts," Review of Accounting Studies, Springer, vol. 24(4), pages 1147-1183, December.
    13. Chojnacki, Piotr & Kijek, Tomasz, 2014. "R&D Expenditures And Market Value Of Biotechnology Firms," Roczniki (Annals), Polish Association of Agricultural Economists and Agribusiness - Stowarzyszenie Ekonomistow Rolnictwa e Agrobiznesu (SERiA), vol. 2014(6).
    14. Koon Boon Kee, 2011. "Why ‘Democracy’ anD ‘Drifter’ firms can have abnormal returns: the Joint importance of corporate Governance anD abnormal accruals in separatinG Winners from losers," Bogazici Journal, Review of Social, Economic and Administrative Studies, Bogazici University, Department of Economics, vol. 25(1), pages 3-55.
    15. Yakup Ergincan, 2011. "Mobile Corporate Governance: A Model Proposal For Modern Corporate Governance And Investor Relations," Bogazici Journal, Review of Social, Economic and Administrative Studies, Bogazici University, Department of Economics, vol. 25(1), pages 171-200.
    16. Venkatachalam, Mohan & Rajgopal, Shivarum & Kotha, Suresh, 2000. "The Relevance of Traffic for Internet Stock Prices," Research Papers 1616, Stanford University, Graduate School of Business.
    17. Luminita Enache & Antonio Parbonetti & Anup Srivastava, 2020. "Are all outside directors created equal with respect to firm disclosure policy?," Review of Quantitative Finance and Accounting, Springer, vol. 55(2), pages 541-577, August.
    18. Callen, Jeffrey L. & Gavious, Ilanit & Segal, Dan, 2010. "The complementary relationship between financial and non-financial information in the biotechnology industry and the degree of investor sophistication," Journal of Contemporary Accounting and Economics, Elsevier, vol. 6(2), pages 61-76.

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