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Citations for "The relevance of the value relevance literature for financial accounting standard setting: another view"

by Barth, Mary E. & Beaver, William H. & Landsman, Wayne R.

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  1. Armstrong, Christopher & Barth, Mary E. & Jagolinzer, Alan D. & Riedl, Edward J., 2006. "Market Reaction to Events Surrounding the Adoption of IFRS in Europe," Research Papers 1937, Stanford University, Graduate School of Business.
  2. Wang, Yaping & Wu, Liansheng & Yang, Yunhong, 2009. "Does the stock market affect firm investment in China? A price informativeness perspective," Journal of Banking & Finance, Elsevier, vol. 33(1), pages 53-62, January.
  3. Overesch, Michael & Schreiber, Ulrich, 2006. "Does accounting for taxes on income provide information about tax planning performance? Evidence from German multinationals," ZEW Discussion Papers 06-72, ZEW - Zentrum für Europäische Wirtschaftsforschung / Center for European Economic Research.
  4. López-Espinosa, Germán & Moreno, Antonio & Pérez de Gracia, Fernando, 2011. "Banks' Net Interest Margin in the 2000s: A Macro-Accounting international perspective," Journal of International Money and Finance, Elsevier, vol. 30(6), pages 1214-1233, October.
  5. Hanlon, Michelle & Myers, James N. & Shevlin, Terry, 2003. "Dividend taxes and firm valuation:: a re-examination," Journal of Accounting and Economics, Elsevier, vol. 35(2), pages 119-153, June.
  6. Barth, Mary & Taylor, Daniel, 2010. "In defense of fair value: Weighing the evidence on earnings management and asset securitizations," Journal of Accounting and Economics, Elsevier, vol. 49(1-2), pages 26-33, February.
  7. 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.
  8. Lavinia Minodora Takacs, 2012. "The Value Relevance Of Earnings In A Transition Economy: Evidence From Romanian Stock Market," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(14), pages 8.
  9. Macías Dorissa, Marta Pilar & Muiño Vázquez, Flora, 2011. "Examining dual accounting systems in Europe," Open Access publications from Universidad Carlos III de Madrid info:hdl:10016/12645, Universidad Carlos III de Madrid.
  10. Antonio Parbonetti & Andrea Menini & Michel Magnan, 2011. "Fair Value Accounting: Information or Confusion for Financial Markets?," CIRANO Working Papers 2011s-56, CIRANO.
  11. John Graham & Jana Raedy & Douglas Shackelford, 2010. "Research in Accounting for Income Taxes," NBER Working Papers 15665, National Bureau of Economic Research, Inc.
  12. Fatma Ben Slama & Hamadi Matoussi & Adel Karaa, 2005. "Gouvernance D'Entreprise Et Pertinence Des Benefices Comptables: Une Etude D'Association," Post-Print halshs-00581124, HAL.
  13. Fatma Triki & Rym Hachana, 2008. "Impact De La Qualite Du Resultat Comptable Sur Le Cout Des Fonds Propres Des Entreprises Tunisiennes," Post-Print halshs-00525990, HAL.
  14. Kothari, S.P. & Ramanna, Karthik & Skinner, Douglas J., 2010. "Implications for GAAP from an analysis of positive research in accounting," Journal of Accounting and Economics, Elsevier, vol. 50(2-3), pages 246-286, December.
  15. Gomez Biscarri, Javier & Lopez Espinosa, German, 2008. "The influence of differences in accounting standards on empirical pricing models: An application to the Fama-French model," Journal of Multinational Financial Management, Elsevier, vol. 18(4), pages 369-388, October.
  16. Lapointe-Antunes, Pascale & Cormier, Denis & Magnan, Michel, 2009. "Value relevance and timeliness of transitional goodwill-impairment losses: Evidence from Canada," The International Journal of Accounting, Elsevier, vol. 44(1), pages 56-78, March.
  17. Howard Chan & Robert Faff & Philip Gharghori & Yew Ho, 2007. "The relation between R&D intensity and future market returns: does expensing versus capitalization matter?," Review of Quantitative Finance and Accounting, Springer, vol. 29(1), pages 25-51, July.
  18. Macías, Marta & Muiño, Flora, 2011. "Examining dual accounting systems in Europe," The International Journal of Accounting, Elsevier, vol. 46(1), pages 51-78, March.
  19. Lang, Mark & Smith Raedy, Jana & Wilson, Wendy, 2006. "Earnings management and cross listing: Are reconciled earnings comparable to US earnings?," Journal of Accounting and Economics, Elsevier, vol. 42(1-2), pages 255-283, October.
  20. Karampinis, Nikolaos I. & Hevas, Dimosthenis L., 2011. "Mandating IFRS in an Unfavorable Environment: The Greek Experience," The International Journal of Accounting, Elsevier, vol. 46(3), pages 304-332, September.
  21. Shah, Syed Zulfiqar Ali & Stark, Andrew W. & Akbar, Saeed, 2009. "The value relevance of major media advertising expenditures: Some U.K. evidence," The International Journal of Accounting, Elsevier, vol. 44(2), pages 187-206, June.
  22. Susan M. Albring & María T. Cabán-García & Jacqueline L. Reck, 2010. "The value relevance of a non-GAAP performance metric to the capital markets," Review of Accounting and Finance, Emerald Group Publishing, vol. 9(3), pages 264-284, August.
  23. 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.
  24. Luc Laeven & Harry Huizinga, 2009. "Accounting Discretion of Banks During a Financial Crisis," IMF Working Papers 09/207, International Monetary Fund.
  25. Günther, Nina & Gegenfurtner, Bernhard & Kaserer, Christoph & Achleitner, Ann-Kristin, 2009. "International financial reporting standards and earnings Quality: the myth of voluntary vs. mandatory adoption," CEFS Working Paper Series 2009-09, Center for Entrepreneurial and Financial Studies (CEFS), Technische Universität München.
  26. Misund, Bård & Asche, Frank & Osmundsen, Petter, 2008. "Industry upheaval and valuation: Empirical evidence from the international oil and gas industry," The International Journal of Accounting, Elsevier, vol. 43(4), pages 398-424, December.
  27. Lang, Mark & Raedy, Jana Smith & Wilson, Wendy, 2005. "Earnings Management and Cross Listing: Are Reconciled Earnings Comparable to US Earnings?," Working Papers 05-3, University of Pennsylvania, Wharton School, Weiss Center.
  28. Carretta, Alessandro & Farina, Vincenzo & Fiordelisi, Franco & Schwizer, Paola, 2006. "Corporate culture and shareholder value in banking industry," MPRA Paper 8304, University Library of Munich, Germany.
  29. 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.
  30. Davis-Friday, Paquita Y. & Eng, Li Li & Liu, Chao-Shin, 2006. "The effects of the Asian crisis, corporate governance and accounting system on the valuation of book value and earnings," The International Journal of Accounting, Elsevier, vol. 41(1), pages 22-40.
  31. Imtiaz Ahmad & Pascal Alphonse & Michel Levasseur, 2011. "Quel est l'impact de la croissance anormale des résultats sur l'évaluation boursière des entreprises ? Une comparaison internationale," Post-Print hal-00645363, HAL.
  32. Cazavan-Jeny , Anne & Jeanjean, Thomas, 2003. "Value Relevance of R&D Reporting : A Signaling Interpretation," ESSEC Working Papers DR 03021, ESSEC Research Center, ESSEC Business School.
  33. Ojo, Marianne, 2012. "La nécessité d'une adoption (et l'adaptation) mondiale des IFRS (des normes internationales d'information financière): conséquences post-Enron et la restauration de la confiance aux marchés finan," MPRA Paper 41362, University Library of Munich, Germany.
  34. 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, Department of Finance and Management Science, Norwegian School of Economics.
  35. Fiordelisi, Franco, 2007. "Shareholder value efficiency in European banking," Journal of Banking & Finance, Elsevier, vol. 31(7), pages 2151-2171, July.
  36. Ralf Sabiwalsky, 2012. "Does Basel II Pillar 3 Risk Exposure Data help to Identify Risky Banks?," SFB 649 Discussion Papers SFB649DP2012-008, Sonderforschungsbereich 649, Humboldt University, Berlin, Germany.
  37. Filip, Andrei & Raffournier, Bernard, 2010. "The value relevance of earnings in a transition economy: The case of Romania," The International Journal of Accounting, Elsevier, vol. 45(1), pages 77-103, March.
  38. Goncharov, Igor & Werner, Joerg R. & Zimmermann, Jochen, 2009. "Legislative demands and economic realities: Company and group accounts compared," The International Journal of Accounting, Elsevier, vol. 44(4), pages 334-362, December.
  39. Gjerde, Øystein & Knivsflå, Kjell Henry & Sættem, Frode, 2008. "The Value-Relevance of Adopting IFRS: Evidence from 145 NGAAP Restatements," Discussion Papers 2008/21, Department of Finance and Management Science, Norwegian School of Economics.
  40. Prather-Kinsey, Jenice, 2006. "Developing countries converging with developed-country accounting standards: Evidence from South Africa and Mexico," The International Journal of Accounting, Elsevier, vol. 41(2), pages 141-162.
  41. Ojo, Marianne, 2012. "The need for global adoption and adaptation of International Financial Reporting Standards (IFRS): post Enron consequences and the restoration of confidence to capital markets following the 2008 finan," MPRA Paper 41135, University Library of Munich, Germany.
  42. Mary Barth & Wayne Landsman, 2010. "How did Financial Reporting Contribute to the Financial Crisis?," European Accounting Review, Taylor and Francis Journals, vol. 19(3), pages 399-423.
  43. Jamal Barzegari Khanagha, 2011. "Value Relevance of Accounting Information in the United Arab Emirates," International Journal of Economics and Financial Issues, Econjournals, vol. 1(2), pages 33-45, June.