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Revalued financial, tangible, and intangible assets: Associations with share prices and non-market-based value estimates

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Cited by:

  1. Victoria J. Clout & Roger Willett & Tom Smith, 2016. "Analysing the market–book value relation in large Australian and US firms: implications for fundamental analysis and the market–book ratio," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 56(4), pages 1017-1040, December.
  2. José Curto & José Pinto & Ana Morais & Isabel Lourenço, 2011. "The heteroskedasticity-consistent covariance estimator in accounting," Review of Quantitative Finance and Accounting, Springer, vol. 37(4), pages 427-449, November.
  3. Josep Ma. Argiles (UB) & Josep Garcia Bladon (IQS) & Teresa Monllau (UPF), 2009. "Fair value versus historic cost Valuation for Biological assets: Implications for the quality of financial information," Working Papers in Economics 215, Universitat de Barcelona. Espai de Recerca en Economia.
  4. Mary E. Barth, 2018. "The Future of Financial Reporting: Insights from Research," Abacus, Accounting Foundation, University of Sydney, vol. 54(1), pages 66-78, March.
  5. Richard Anthony Kent & Di Bu, 2020. "The importance of cash flow disclosure and cost of capital," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 60(S1), pages 877-908, April.
  6. Gonzalo Rodríguez‐Pérez & John Slof & Magda Solà & Margarita Torrent & Immaculada Vilardell, 2011. "Assessing the Impact of Fair‐Value Accounting on Financial Statement Analysis: A Data Envelopment Analysis Approach," Abacus, Accounting Foundation, University of Sydney, vol. 47(1), pages 61-84, March.
  7. Jincheol Bae & Jaehong Lee & Eunsoo Kim, 2019. "Does Fixed Asset Revaluation Build Trust between Management and Investors?," Sustainability, MDPI, vol. 11(13), pages 1-22, July.
  8. Adrienna Huffman, 2018. "Asset use and the relevance of fair value measurement: evidence from IAS 41," Review of Accounting Studies, Springer, vol. 23(4), pages 1274-1314, December.
  9. Weixiu Li & Bo Li, 2023. "Intellectual Property Pledge Financing and Enterprise Innovation: Based on the Perspective of Signal Incentive," Sustainability, MDPI, vol. 15(13), pages 1-21, July.
  10. Jayne M. Godfrey & Ping‐Sheng Koh, 2009. "Goodwill impairment as a reflection of investment opportunities," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 49(1), pages 117-140, March.
  11. Venkatesh Shankar & Pablo Azar & Matthew Fuller, 2008. "—: A Multicategory Brand Equity Model and Its Application at Allstate," Marketing Science, INFORMS, vol. 27(4), pages 567-584, 07-08.
  12. Tami Dinh Thi & Wolfgang Schultze, 2011. "Capitalizing research & development and ‘other information’: the incremental information content of accruals versus cash flows," Metrika: International Journal for Theoretical and Applied Statistics, Springer, vol. 22(3), pages 241-278, November.
  13. Chen, Shimin & Wang, Yuetang, 2004. "Evidence from China on the value relevance of operating income vs. below-the-line items," The International Journal of Accounting, Elsevier, vol. 39(4), pages 339-364.
  14. Emanuel Bagna, 2021. "Is There Any Value in the Banks Brand?," International Journal of Business and Management, Canadian Center of Science and Education, vol. 13(12), pages 261-261, July.
  15. Michael Bradbury, 2009. "Discussion of Dedman, Mouselli, Shen and Stark," Abacus, Accounting Foundation, University of Sydney, vol. 45(3), pages 342-357, September.
  16. Adam Ritter & Peter Wells, 2006. "Identifiable intangible asset disclosures, stock prices and future earnings," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 46(5), pages 843-863, December.
  17. Xiaofei Song, 2015. "Value Relevance of Fair Values—Empirical Evidence of the Impact of Market Volatility," Accounting Perspectives, John Wiley & Sons, vol. 14(2), pages 91-116, June.
  18. François Mouriaux, 2003. "Fair value accounting : what are implications for monetary and financial stability?," Revue d'Économie Financière, Programme National Persée, vol. 71(2), pages 121-135.
  19. Hector B. Perera & Asheq R. Rahman & Steven F. Cahan, 2003. "Globalisation and the Major Accounting Firms," Australian Accounting Review, CPA Australia, vol. 13(29), pages 27-37, March.
  20. Salem Lotfi Boumediene & Olfa Nafti & Emna Boumediene, 2014. "The Impact Of Ifrs Adoption During The 2008 Financial Crisis On The Relationship Between Yield And Accounting Variables," Accounting & Taxation, The Institute for Business and Finance Research, vol. 6(1), pages 51-67.
  21. Keryn Chalmers & Greg Clinch & Jayne M Godfrey, 2011. "Changes in value relevance of accounting information upon IFRS adoption: Evidence from Australia," Australian Journal of Management, Australian School of Business, vol. 36(2), pages 151-173, August.
  22. Veiga, José & Fernandes, Joaquim & Gonçalves, Cristina & Andraz, Georgette, 2015. "The Relevance of Fair Value Across Countries: Firms Listed in Lisbon and Madrid Stock Exchange," Journal of Tourism, Sustainability and Well-being, Cinturs - Research Centre for Tourism, Sustainability and Well-being, University of Algarve, vol. 3(1), pages 78-95.
  23. Marvin Wee & Ann Tarca & Millicent Chang, 2014. "Disclosure incentives, mandatory standards and firm communication in the IFRS adoption setting," Australian Journal of Management, Australian School of Business, vol. 39(2), pages 265-291, May.
  24. Sydler, Renato & Haefliger, Stefan & Pruksa, Robert, 2014. "Measuring intellectual capital with financial figures: Can we predict firm profitability?," European Management Journal, Elsevier, vol. 32(2), pages 244-259.
  25. Jung, Boochun & Pourjalali, Hamid & Wen, Eric & Daniel, Shirley J., 2013. "The association between firm characteristics and CFO's opinions on the fair value option for non-financial assets," Advances in accounting, Elsevier, vol. 29(2), pages 255-266.
  26. Dennis Oswald & Paul Zarowin, 2007. "Capitalization of R&D and the Informativeness of Stock Prices," European Accounting Review, Taylor & Francis Journals, vol. 16(4), pages 703-726.
  27. Duarte Atoche Teresa & Pérez López José Ángel & Camúñez Ruíz José Antonio, 2012. "Información sobre I+D y valoración de empresas," Contaduría y Administración, Accounting and Management, vol. 57(4), pages 107-136, octubre-d.
  28. Neil Garrod & Urska Kosi & Aljosa Valentincic, 2008. "Asset Write‐Offs in the Absence of Agency Problems," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 35(3‐4), pages 307-330, April.
  29. Michalis Makrominas, 2017. "Recognized intangibles and the present value of growth options," Review of Quantitative Finance and Accounting, Springer, vol. 48(2), pages 311-329, February.
  30. Sin-Hui Yen & Yun-Ting Lai & Hui-Ling Chen, 2016. "Influence of Fair Value on the Qualitative Characteristics and Decision Usefulness of Accounting Information," Accounting and Finance Research, Sciedu Press, vol. 5(4), pages 179-179, November.
  31. Carmen Giorgiana Bonaci & Adriana Tiron Tudor, 2011. "Fair Value Empirical Studies: An Overview On Acconting Research Literature," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 2(13), pages 1-1.
  32. Allan Hodgson & Mark Russell, 2014. "Comprehending Comprehensive Income," Australian Accounting Review, CPA Australia, vol. 24(2), pages 100-110, June.
  33. Denton Collins & Steven Henning, 2004. "Write‐Down Timeliness, Line‐of‐Business Disclosures and Investors’ Interpretations of Segment Divestiture Announcements," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 31(9‐10), pages 1261-1299, November.
  34. Marco Fasan & Carlo Marcon, 2014. "Accounting Tradition and other drivers of the Fair Value choice: An Opportunistic Management perspective," Working Papers 13, Department of Management, Università Ca' Foscari Venezia.
  35. Petrus H. Ferreira & Roman Kräussl & Wayne R. Landsman & Maria Nykyforovych Borysoff & Peter F. Pope, 2019. "Reliability and relevance of fair values: private equity investments and investee fundamentals," Review of Accounting Studies, Springer, vol. 24(4), pages 1427-1449, December.
  36. Crisan Sorana Adina, 2013. "Can Asset Revaluation Be Manipulative? - A Case Study," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 1198-1209, July.
  37. Efrat Shust & Dan Weiss, 2022. "Disentangling Relevance from Reliability in Value Relevance Tests," Sustainability, MDPI, vol. 14(20), pages 1-15, October.
  38. Gwilliam, David & Jackson, Richard H.G., 2008. "Fair value in financial reporting: Problems and pitfalls in practice," Accounting forum, Elsevier, vol. 32(3), pages 240-259.
  39. Malcolm Abbott & Angela Tan†Kantor, 2018. "Fair Value Measurement and Mandated Accounting Changes: The Case of the Victorian Rail Track Corporation," Australian Accounting Review, CPA Australia, vol. 28(2), pages 266-278, June.
  40. Iain Clacher & Alan Duboisée Ricquebourg & Allan Hodgson, 2013. "The Value Relevance of Direct Cash Flows under International Financial Reporting Standards," Abacus, Accounting Foundation, University of Sydney, vol. 49(3), pages 367-395, September.
  41. Shadi Farshadfar & Reza Monem, 2013. "The usefulness of operating cash flow and accrual components in improving the predictive ability of earnings: a re-examination and extension," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 53(4), pages 1061-1082, December.
  42. Anna Maria Biscotti & Eugenio D’Amico, 2019. "Does Equity Market Differently Perceive IC Management and Disclosure Behaviours?," Journal of the Knowledge Economy, Springer;Portland International Center for Management of Engineering and Technology (PICMET), vol. 10(2), pages 756-775, June.
  43. Bosch, Patrick, 2012. "Value Relevance of the Fair Value Hierarchy of IFRS 7 in Europe - How reliable are mark-to-model Fair Values ?," FSES Working Papers 439, Faculty of Economics and Social Sciences, University of Freiburg/Fribourg Switzerland.
  44. Darren Henderson, 2022. "Fair values and compensation contracting: Evidence from real estate firms," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 49(5-6), pages 627-657, May.
  45. Quang Trinh, Vu & Elnahass, Marwa & Duong Cao, Ngan, 2021. "The value relevance of bank cash Holdings: The moderating effect of board busyness," Journal of International Financial Markets, Institutions and Money, Elsevier, vol. 73(C).
  46. Atoche, Teresa duarte & Pérez lópez, José ángel & Camúñez ruiz, Jose antonio, 2012. "La relevancia de los gastos de I+D. Estudio empírico en el sector del automóvil," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 15(2), pages 257-286.
  47. Richard A. Hunt & David M. Townsend & Elham Asgari & Daniel A. Lerner, 2019. "Bringing It All Back Home: Corporate Venturing and Renewal Through Spin-ins," Entrepreneurship Theory and Practice, , vol. 43(6), pages 1166-1193, November.
  48. Jincheol Bae & Wonchang Hur & Jaehong Lee & Jaimin Goh, 2017. "Patent Citations and Financial Analysts’ Long-Term Growth Forecasts," Sustainability, MDPI, vol. 9(5), pages 1-15, May.
  49. Andrew S. Hilton & Patricia C. O'Brien, 2009. "Inco Ltd.: Market Value, Fair Value, and Management Discretion," Journal of Accounting Research, Wiley Blackwell, vol. 47(1), pages 179-211, March.
  50. Laurie Hunter & Elizabeth Webster & Anne Wyatt, 2005. "Measuring Intangible Capital: A Review of Current Practice," Australian Accounting Review, CPA Australia, vol. 15(36), pages 4-21, July.
  51. Paul Docherty & Howard Chan & Steve Easton, 2010. "Tangibility and investment irreversibility in asset pricing," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 50(4), pages 809-827, December.
  52. Panayotis Manganaris & Jordan Floropoulos & Irini Smaragdi, 2011. "Conservatism and Value Relevance: Evidence from the European Financial Sector," American Journal of Economics and Business Administration, Science Publications, vol. 3(2), pages 259-269, April.
  53. Shawn Ho & Baljit K. Sidhu & Fan Yang, 2023. "The response of Australian firms to AASB 138 disallowing the recognition of internally generated identifiable intangibles," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 63(3), pages 3609-3641, September.
  54. Musa Yelwa Abubakar & Nasiru Abdulsallam & Muhammad Yusuf Alkali, 2017. "The Impact of the New Accounting Reporting Among Listed Firms in Nigerian Stock Market," Asian Journal of Social Sciences and Management Studies, Asian Online Journal Publishing Group, vol. 4(1), pages 1-9.
  55. François Mouriaux, 2003. "La juste valeur : quels enjeux en termes de politique monétaire et de stabilité financière ?," Revue d'Économie Financière, Programme National Persée, vol. 71(2), pages 139-154.
  56. Bernhard Pellens & Nils Crasselt & Thorsten Sellhorn, 2009. "Corporate Governance und Rechnungslegung," Schmalenbach Journal of Business Research, Springer, vol. 61(1), pages 102-113, February.
  57. Rute Gonçalves & Patrícia Lopes, 2015. "Accounting in Agriculture: Measurement practices of listed firms," FEP Working Papers 557, Universidade do Porto, Faculdade de Economia do Porto.
  58. Salvatore Madonna & Greta Cestari & Francesca Giuliani, 2021. "Asset revaluation: scelte manageriali in tempo di crisi," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2021(3), pages 41-64.
  59. Michael D. Stuart & Richard H. Willis, 2020. "Use of independent valuation specialists in valuing employee stock options: evidence from IPOs," Review of Accounting Studies, Springer, vol. 25(2), pages 438-473, June.
  60. Filippo Vitolla & Nicola Raimo & Michele Rubino, 2020. "Gli effetti della cultura nazionale sulla qualit? della disclosure del capitale intellettuale nel contesto dell?Integrated Reporting," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2020(1), pages 137-160.
  61. Lopes, Alexsandro Broedel & Walker, Martin, 2012. "Asset revaluations, future firm performance and firm-level corporate governance arrangements: New evidence from Brazil," The British Accounting Review, Elsevier, vol. 44(2), pages 53-67.
  62. Olante, Maria Elena & Lassini, Ugo, 2022. "Investment property: Fair value or cost model? Recent evidence from the application of IAS 40 in Europe," Advances in accounting, Elsevier, vol. 56(C).
  63. Salvi, Antonio & Vitolla, Filippo & Giakoumelou, Anastasia & Raimo, Nicola & Rubino, Michele, 2020. "Intellectual capital disclosure in integrated reports: The effect on firm value," Technological Forecasting and Social Change, Elsevier, vol. 160(C).
  64. Gjerde, Øystein & Knivsflå, Kjell Henry & Sættem, Frode, 2005. "The Value Relevance of Financial Reporting on the Oslo Stock Exchange over the Period 1964-2003," Discussion Papers 2005/23, Norwegian School of Economics, Department of Business and Management Science.
  65. Fahad, Nafiz & Ma, Nelson & Scott, Tom, 2020. "The consequences of discount rate selection for defined benefit liabilities," Journal of Contemporary Accounting and Economics, Elsevier, vol. 16(1).
  66. Cernius Gintaras & Birskyte Liucija & Balkevicius Arturas, 2016. "Influence of Rules for Computing Corporate Income Tax on the Accuracy of Financial Statements of Lithuanian Companies," Scientific Annals of Economics and Business, Sciendo, vol. 63(1), pages 65-81, March.
  67. Gonçalves, Rute & Lopes, Patrícia & Craig, Russell, 2017. "Value relevance of biological assets under IFRS," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 29(C), pages 118-126.
  68. Igor Goncharov & Allan Hodgson & Suntharee Lhaopadchan & Sonia Sanabria, 2013. "Asymmetric trading by insiders – comparing abnormal returns and earnings prediction in Spain and Australia," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 53(1), pages 163-184, March.
  69. Rouen, Ethan & So, Eric C. & Wang, Charles C.Y., 2021. "Core earnings: New data and evidence," Journal of Financial Economics, Elsevier, vol. 142(3), pages 1068-1091.
  70. A. E. Adegboyegun & E. Ben-Caleb & A. O. Ademola & J. U. Madugba & D. F. Eluyela, 2020. "Fair Value Accounting and Corporate Reporting in Nigeria: A Logistics Regression Approach," International Journal of Financial Research, International Journal of Financial Research, Sciedu Press, vol. 11(2), pages 301-310, April.
  71. Dennis R. Oswald, 2008. "The Determinants and Value Relevance of the Choice of Accounting for Research and Development Expenditures in the United Kingdom," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 35(1‐2), pages 1-24, January.
  72. Choi, Bobae & Luo, Le, 2021. "Does the market value greenhouse gas emissions? Evidence from multi-country firm data," The British Accounting Review, Elsevier, vol. 53(1).
  73. Keryn Chalmers & Greg Clinch & Jayne M. Godfrey, 2008. "Adoption of International Financial Reporting Standards: Impact on the Value Relevance of Intangible Assets," Australian Accounting Review, CPA Australia, vol. 18(3), pages 237-247, September.
  74. Zhang, Yuan, 2005. "Revenue recognition timing and attributes of reported revenue: The case of software industry's adoption of SOP 91-1," Journal of Accounting and Economics, Elsevier, vol. 39(3), pages 535-561, September.
  75. Habeeb Mohamed Nijam, 2018. "Motives for Reporting Fixed Assets at Revalued Amount: Evidence from a Developing Economy," Global Business Review, International Management Institute, vol. 19(3), pages 604-622, June.
  76. Courtenay, Stephen M. & Cahan, Steven F., 2004. "The impact of debt on market reactions to the revaluation of noncurrent assets," Pacific-Basin Finance Journal, Elsevier, vol. 12(2), pages 219-243, April.
  77. Stewart Jones & Graeme Dean, 2009. "Forum Editorial: WHITHER IN INTANGIBLES RESEARCH?," Abacus, Accounting Foundation, University of Sydney, vol. 45(3), pages 1-1, September.
  78. Aboody, David & Barth, Mary E. & Kasznik, Ron, 1999. "Revaluations of fixed assets and future firm performance: Evidence from the UK1," Journal of Accounting and Economics, Elsevier, vol. 26(1-3), pages 149-178, January.
  79. Igor Goncharov & Allan Hodgson, 2008. "Comprehensive Income In Europe: Valuation, Prediction And Conservative Issues," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(10), pages 1-1.
  80. Karl A. Muller & Edward J. Riedl & Thorsten Sellhorn, 2008. "Consequences of Voluntary and Mandatory Fair Value Accounting: Evidence Surrounding IFRS Adoption in the EU Real Estate Industry," Harvard Business School Working Papers 09-033, Harvard Business School.
  81. Oliveira, Lídia & Rodrigues, Lúcia Lima & Craig, Russell, 2010. "Intangible assets and value relevance: Evidence from the Portuguese stock exchange," The British Accounting Review, Elsevier, vol. 42(4), pages 241-252.
  82. Cheng‐tsu Huang & Chu‐hsuan Chang & Hsiou‐wei Lin, 2021. "Do current‐year forecasts deserve investors' exclusive attention among analyst estimates?," International Review of Finance, International Review of Finance Ltd., vol. 21(2), pages 714-723, June.
  83. Cho, Hyungjin & Chung, Ju Ryum & Kim, Young Jun, 2021. "Fixed asset revaluation and external financing during the financial crisis: Evidence from Korea," Pacific-Basin Finance Journal, Elsevier, vol. 67(C).
  84. Feng Xiong & Maoyue Xie & Lingjuan Zhao & Cheng Li & Xuan Fan, 2022. "Recognition and Evaluation of Data as Intangible Assets," SAGE Open, , vol. 12(2), pages 21582440221, April.
  85. Cairns, David & Massoudi, Dianne & Taplin, Ross & Tarca, Ann, 2011. "IFRS fair value measurement and accounting policy choice in the United Kingdom and Australia," The British Accounting Review, Elsevier, vol. 43(1), pages 1-21.
  86. Benzion Barlev & Dov Fried & Joshua Rene Haddad & Joshua Livnat, 2007. "Reevaluation of Revaluations: A Cross‐Country Examination of the Motives and Effects on Future Performance," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 34(7‐8), pages 1025-1050, September.
  87. Peter D. Easton & Gregory A. Sommers, 2003. "Scale and the Scale Effect in Market‐based Accounting Research," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 30(1‐2), pages 25-56, January.
  88. Marco Fasan & Carlo Marcon, 2018. "Accounting Choice under IFRS: The Role of Accounting Tradition and Managerial Opportunism," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 8(3), pages 209-223, July.
  89. Hanlon, Dean & Navissi, Farshid & Soepriyanto, Gatot, 2014. "The value relevance of deferred tax attributed to asset revaluations," Journal of Contemporary Accounting and Economics, Elsevier, vol. 10(2), pages 87-99.
  90. Badenhorst, Wessel M. & Brümmer, Leon M. & de Wet, Johannes H.vH., 2015. "The value-relevance of disclosed summarised financial information of listed associates," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 24(C), pages 1-12.
  91. Dahmash, Firas N. & Durand, Robert B. & Watson, John, 2009. "The value relevance and reliability of reported goodwill and identifiable intangible assets," The British Accounting Review, Elsevier, vol. 41(2), pages 120-137.
  92. Willoe Freeman & Peter Wells & Anne Wyatt, 2017. "Measurement Model or Asset Type: Evidence from an Evaluation of the Relevance of Financial Assets," Abacus, Accounting Foundation, University of Sydney, vol. 53(2), pages 180-210, June.
  93. Karl A. Muller, III & Edward J. Riedl & Thorsten Sellhorn, 2011. "Mandatory Fair Value Accounting and Information Asymmetry: Evidence from the European Real Estate Industry," Management Science, INFORMS, vol. 57(6), pages 1138-1153, June.
  94. Du, Hui & Li, Sherry Fang & Xu, Randall Zhaohui, 2014. "Adjustment of valuation inputs and its effect on value relevance of fair value measurement," Research in Accounting Regulation, Elsevier, vol. 26(1), pages 54-66.
  95. P. Bolibok M. & П. Болибок М., 2018. "Влияние Рыночного Цикла На Значимость Балансовой Стоимости И Доходов В Банковской Индустрии Польши // The Impact Of The Market Cycle On The Value Relevance Of Book Values And Earnings In The Banking I," Финансы: теория и практика/Finance: Theory and Practice // Finance: Theory and Practice, ФГОБУВО Финансовый университет при Правительстве Российской Федерации // Financial University under The Government of Russian Federation, vol. 22(2), pages 6-25.
  96. Palea, Vera, 2013. "Fair Value Accounting and Its Usefulness to Financial Statement Users," Department of Economics and Statistics Cognetti de Martiis. Working Papers 201327, University of Turin.
  97. Wessel M. Badenhorst & Leon M. Brümmer & Johannes H.vH. de Wet, 2016. "Retracted: The Value‐relevance of Equity Accounted Carrying Amounts and Disclosed Fair Values of Listed Associates," Australian Accounting Review, CPA Australia, vol. 26(2), pages 177-189, June.
  98. Baruch Lev, 1999. "R&D And Capital Markets," Journal of Applied Corporate Finance, Morgan Stanley, vol. 11(4), pages 21-35, January.
  99. Rolf Uwe Fülbier & Joerg‐Markus Hitz & Thorsten Sellhorn, 2009. "Relevance of Academic Research and Researchers' Role in the IASB's Financial Reporting Standard Setting," Abacus, Accounting Foundation, University of Sydney, vol. 45(4), pages 455-492, December.
  100. Elnahass, Marwa & Salama, Aly & Trinh, Vu Quang, 2022. "Firm valuations and board compensation: Evidence from alternative banking models," Global Finance Journal, Elsevier, vol. 51(C).
  101. Emanuel Bagna & Grazia Dicuonzo & Andrea Perrone & Vittorio Dell’Atti, 2017. "The value relevance of brand valuation," Applied Economics, Taylor & Francis Journals, vol. 49(58), pages 5865-5876, December.
  102. Greg Clinch, 2000. "Accounting Measurement and Capital Markets Research," Australian Accounting Review, CPA Australia, vol. 10(21), pages 58-62, July.
  103. Steve Fortin & Ahmad Hammami & Michel Magnan, 2021. "Re‐exploring Fair Value Accounting and Value Relevance: An Examination of Underlying Securities," Abacus, Accounting Foundation, University of Sydney, vol. 57(2), pages 220-250, June.
  104. Elmar R. Venter & David Emanuel & Steven F. Cahan, 2014. "The Value Relevance of Mandatory Non-GAAP Earnings," Abacus, Accounting Foundation, University of Sydney, vol. 50(1), pages 1-24, March.
  105. Robert Edelstein & Steve Fortin & Desmond Tsang, 2012. "An International Exploration of Financial Reporting Practices in the Real Estate Industry," International Real Estate Review, Global Social Science Institute, vol. 15(3), pages 347-372.
  106. Fábio Moraes da Costa & Carol Liu & Gina Cavalier Rosa & Samuel L. Tiras, 2020. "The Commitment to Income‐Decreasing Accounting Choices As a Credible Signal to Reducing Information Asymmetry: The Case of Asset Revaluations," Contemporary Accounting Research, John Wiley & Sons, vol. 37(4), pages 2501-2522, December.
  107. Missonier-Piera, Franck, 2007. "Motives for fixed-asset revaluation: An empirical analysis with Swiss data," The International Journal of Accounting, Elsevier, vol. 42(2), pages 186-205.
  108. Richard Kent & Jacqueline Birt, 2021. "IAS 7 and value relevance: the direct method versus the indirect method," Review of Accounting Studies, Springer, vol. 26(4), pages 1532-1586, December.
  109. Jiang, Haiyan & Hu, Yuanyuan & Zhang, Honghui & Zhou, Donghua, 2018. "Benefits of Downward Earnings Management and Political Connection: Evidence from Government Subsidy and Market Pricing," The International Journal of Accounting, Elsevier, vol. 53(4), pages 255-273.
  110. Rute Gonçalves & Patrícia Lopes, 2015. "Value-Relevance of Biological Assets under IFRS," FEP Working Papers 556, Universidade do Porto, Faculdade de Economia do Porto.
  111. Vitolla, Filippo & Raimo, Nicola & Rubino, Michele, 2019. "Intellectual Capital Disclosure and Firm Performance: An Empirical Analysis Through Integrated Reporting," 7th International OFEL Conference on Governance, Management and Entrepreneurship: Embracing Diversity in Organisations (Dubrovnik, 2019), in: 7th International OFEL Conference on Governance, Management and Entrepreneurship: Embracing Diversity in Organisations. April 5th - 6th, 2019, Dubrovn, pages 245-255, Governance Research and Development Centre (CIRU), Zagreb.
  112. Pathak, Seemantini & Chiu, Shih-Chi (Sana), 2020. "Firm-advisor ties and financial performance in the context of corporate divestiture," Journal of Business Research, Elsevier, vol. 121(C), pages 315-328.
  113. Victoria L. Hodgson & Allan Hodgson, 2008. "Marketing Communication Expenditures and Financial Capital—The Impact of Marketing as an Option," Australian Journal of Management, Australian School of Business, vol. 33(2), pages 333-353, December.
  114. He, Liyu & Hsin-han Shen, Carl & Shiu, Cheng-Yi, 2022. "Is fair value information fairly priced? Evidence from IPOs in global capital markets✰," Journal of Banking & Finance, Elsevier, vol. 135(C).
  115. Inès Bouden & Tiphaine Compernolle, 2008. "Le Recours Croissant Aux Evaluateurs Externes Dans Le Cadre Des Normes Ifrs : Consequences Pour L'Auditeur," Post-Print halshs-00522401, HAL.
  116. Mohammad Aghaei, 2021. "Valuation of the Hamrah-e-Aval brand based on brand valuation models using Topsis multi-criteria decision-making model," Journal of Revenue and Pricing Management, Palgrave Macmillan, vol. 20(1), pages 42-53, February.
  117. TOTH Kornel & HERCZEG Adrienn, 2015. "The Effect Of Globalization On Frameworks And Concepts In Accounting," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 968-975, July.
  118. Anna Maria Biscotti & Eugenio D?Amico & Sabato Vinci, 2019. "The effectiveness of intellectual capital disclosure in market assessments of corporate value creation," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2019(1), pages 5-35.
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