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Earnings As An Explanatory Variable For Returns

Citations

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Cited by:

  1. James Jiambalvo & Eric Noreen & Terry Shevlin, 1997. "Incremental Information Content of the Change in the Percent of Production Added to Inventory," Contemporary Accounting Research, John Wiley & Sons, vol. 14(1), pages 69-97, March.
  2. Nicholas Apergis & John Sorros, 2011. "Long-Term Debt and the Value of the Firm,Evidence from International Listed Manufacturing Firms," Review of Economics & Finance, Better Advances Press, Canada, vol. 1, pages 60-72, February.
  3. Kamarudin, Khairul Anuar & Ariff, Akmalia M. & Jaafar, Aziz, 2020. "Investor protection, cross-listing and accounting quality," Journal of Contemporary Accounting and Economics, Elsevier, vol. 16(1).
  4. Tayeb Saadi, 2007. "EVA Vs. résultat net : Quel contenu informationnel dans le contexte français ?," Post-Print halshs-00544950, HAL.
  5. Yuni Pristiwati Noer Widianingsih & Doddy Setiawan, 2023. "The tenure of directors and value relevance of accounting information," SN Business & Economics, Springer, vol. 3(6), pages 1-18, June.
  6. Hung, Shengmin & Qiao, Zheng, 2017. "Shadows in the Sun: Crash risk behind Earnings Transparency," Journal of Banking & Finance, Elsevier, vol. 83(C), pages 1-18.
  7. Isidro, Helena & Raonic, Ivana, 2012. "Firm incentives, institutional complexity and the quality of “harmonized” accounting numbers," The International Journal of Accounting, Elsevier, vol. 47(4), pages 407-436.
  8. Kam‐Wah Lai & Gopal V. Krishnan, 2009. "Are non‐audit services associated with firm value? Evidence from financial information system‐related services," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 49(3), pages 599-617, September.
  9. Iatridis, George, 2010. "International Financial Reporting Standards and the quality of financial statement information," International Review of Financial Analysis, Elsevier, vol. 19(3), pages 193-204, June.
  10. Nadia Sbei, 2001. "Benefice Comptable Et Valeur De La Firme Cas Des Entreprises Cotees A La Bourse De Paris," Post-Print halshs-00584653, HAL.
  11. Mohamed Naceur Mahjoubi & Ezzeddine Abaoub, 2015. "Earnings Response Coefficient as a Measure of Market Expectations: Evidence from Tunis Stock Exchange," International Journal of Economics and Financial Issues, Econjournals, vol. 5(2), pages 377-389.
  12. Al-Sehali, Mohammed & Spear, Nasser, 2004. "The decision relevance and timeliness of accounting earnings in Saudi Arabia," The International Journal of Accounting, Elsevier, vol. 39(2), pages 197-217.
  13. Augustine C. Arize & Ioannis N. Kallianiotis & John Malindretos & Denise Stabile & Demetri Tsanacas, 2017. "Pension Accounting Treatment: A Review of the Literature," Accounting and Finance Research, Sciedu Press, vol. 6(3), pages 169-169, August.
  14. Aliyu Baba Usman & Aliyu Baba Usman & Noor Afza Binti Amran & Hasnah Binti Shaari, 2016. "The Value Relevance of Comprehensive Income in Nigerian: A Pilot Test," International Journal of Economics and Financial Issues, Econjournals, vol. 6(2), pages 793-797.
  15. Kanto, Antti J. & Schadewitz, Hannu J., 2000. "Market use of disclosure components in interim reports," Omega, Elsevier, vol. 28(4), pages 417-431, August.
  16. Ole‐Kristian Hope & Tony Kang & Wayne B. Thomas & Florin Vasvari, 2008. "Pricing and Mispricing Effects of SFAS 131," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 35(3‐4), pages 281-306, April.
  17. Eva K. Jermakowicz & Sylwia Gornik-Tomaszewski, 1998. "Information Content of Earnings in the Emerging Capital Market: Evidence from the Warsaw Stock Exchange," Multinational Finance Journal, Multinational Finance Journal, vol. 2(4), pages 245-267, December.
  18. Lintang Dewanti & Rofikoh Rokhim, 2017. "Comparative economic value added on Southeast Asian banking industry," Economic Journal of Emerging Markets, Universitas Islam Indonesia, vol. 9(1), pages 74-83, April.
  19. Kempkes Jan A. & Wömpener Andreas, 2019. "Resolving the Reliance on Fixed Estimation Dates in the Implied Cost of Equity Capital Approach," Journal of Business Valuation and Economic Loss Analysis, De Gruyter, vol. 14(1), pages 1-23, February.
  20. Meena Bhatia & Mwila J. Mulenga, 2019. "Value Relevance of Accounting Information: A Review of Empirical Evidence Across Continents," Jindal Journal of Business Research, , vol. 8(2), pages 179-193, December.
  21. repec:kap:iaecre:v:17:y:2011:i:4:p:421-435 is not listed on IDEAS
  22. F.F. Cheng & M. Ariff, 2008. "Do Accounting Disclosures Of Fee Income Affect Commercial Bank Share Prices?," CARF F-Series CARF-F-126, Center for Advanced Research in Finance, Faculty of Economics, The University of Tokyo.
  23. Veith, Stefan & Werner, Jörg R., 2014. "Comparative Value Relevance Studies: Country Differences Versus Specification Effects," The International Journal of Accounting, Elsevier, vol. 49(3), pages 301-330.
  24. Melita CHARITOU & Petros LOIS & Adamos VLITTIS, 2010. "Do Capital Markets Value Earnings And Cash Flows Alike? International Empirical Evidence," Journal of Applied Economic Sciences, Spiru Haret University, Faculty of Financial Management and Accounting Craiova, vol. 5(3(13)/Fal), pages 173-183.
  25. Sujata Behera, 2021. "Does EVA valuation model outperform earnings valuation model in explaining market value of equity?," International Journal of Finance & Economics, John Wiley & Sons, Ltd., vol. 26(4), pages 6312-6337, October.
  26. Mark Brimble & Allan Hodgson, 2007. "On the intertemporal value relevance of conventional financial accounting in Australia," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 47(4), pages 599-622, December.
  27. Irena Jindrichovska, 2001. "The relationship between accounting numbers and returns: some empirical evidence from the emerging market of the Czech Republic," European Accounting Review, Taylor & Francis Journals, vol. 10(1), pages 107-131.
  28. Chiang, Raymond & Davidson, Ian & Okunev, John, 1997. "Some further theoretical and empirical implications regarding the relationship between earnings, dividends and stock prices," Journal of Banking & Finance, Elsevier, vol. 21(1), pages 17-35, January.
  29. repec:dau:papers:123456789/1644 is not listed on IDEAS
  30. Bikki Jaggi & Beixin Lin & Suresh Govindaraj & Picheng Lee, 2009. "The value relevance of corporate restructuring charges," Review of Quantitative Finance and Accounting, Springer, vol. 32(2), pages 101-128, February.
  31. Philip Sinnadurai & Ravichandran Subramaniam & Susela Devi & Kyungyoung Ko, 2021. "Government Subsidisation and Shareholder Wealth Impact: Evidence from Malaysia," JRFM, MDPI, vol. 14(9), pages 1-24, August.
  32. Martin, L. Ann & Subramaniam, Chandra & Vigeland, Robert L., 2000. "Looking back at SFAS no. 90: how it affected nuclear electric utilities," Utilities Policy, Elsevier, vol. 9(2), pages 67-71, June.
  33. Mary E. Barth & Greg Clinch, 2009. "Scale Effects in Capital Markets-Based Accounting Research," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 36(3-4), pages 253-288.
  34. 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.
  35. Maigoshi, Zaharaddeen Salisu & Latif, Rohaida Abdul & Kamardin, Hasnah, 2018. "Change in value-relevance of disclosed RPT across accounting regimes: Evidence from Malaysia," Research in International Business and Finance, Elsevier, vol. 44(C), pages 422-433.
  36. Rodríguez García, Martha del Pilar & Cortez Alejandro, Klender Aimer & Méndez Sáenz, Alma Berenice & Garza Sánchez, Héctor Horacio, 2017. "Does an IFRS adoption increase value relevance and earnings timeliness in Latin America?," Emerging Markets Review, Elsevier, vol. 30(C), pages 155-168.
  37. Luo, Shuqing & Courtenay, Stephen M. & Hossain, Mahmud, 2006. "The effect of voluntary disclosure, ownership structure and proprietary cost on the return-future earnings relation," Pacific-Basin Finance Journal, Elsevier, vol. 14(5), pages 501-521, November.
  38. Dimitrios V. KOUSENIDIS & Anestis C. LADAS & Christos I. NEGAKIS, 2010. "Value Relevance of Accounting Information in the Pre- and Post-IFRS Accounting Periods," European Research Studies Journal, European Research Studies Journal, vol. 0(1), pages 143-152.
  39. Marie Zelenková, 2007. "Accounting Information and Share Values [Souvislost účetních informací a tržních hodnot akcií]," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2007(4), pages 67-72.
  40. Adriana S. Cordis, 2014. "Accounting Ratios and the Cross-section of Expected Stock Returns," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 41(9-10), pages 1157-1192, November.
  41. Easterday, Kathryn E. & Sen, Pradyot K., 2016. "Is the January effect rational? Insights from the accounting valuation model," The Quarterly Review of Economics and Finance, Elsevier, vol. 59(C), pages 168-185.
  42. Jan A. Kempkes & Francesco Suprano & Andreas Wömpener, 2023. "An empirical evaluation of dynamic approaches for estimating firms’ expected cost of equity capital," The Financial Review, Eastern Finance Association, vol. 58(4), pages 859-886, November.
  43. Julien Chevallier & Stéphane Goutte & Khaled Guesmi, 2019. "Climate finance and the restructuring of the oil-gas-coal business model under carbon asset stranding constraints," Working Papers halshs-02106113, HAL.
  44. Santanu Mitra & Mahmud Hossain, 2009. "Value-relevance of pension transition adjustments and other comprehensive income components in the adoption year of SFAS No. 158," Review of Quantitative Finance and Accounting, Springer, vol. 33(3), pages 279-301, October.
  45. Xiaoli Ortega, 2017. "The Impact of Controlling for Risk on the Value Relevance of Earnings: Evidence from the U.S," International Journal of Business and Management, Canadian Center of Science and Education, vol. 12(9), pages 1-38, August.
  46. George Serafeim, 2011. "Consequences and Institutional Determinants of Unregulated Corporate Financial Statements: Evidence from Embedded Value Reporting," Journal of Accounting Research, Wiley Blackwell, vol. 49(2), pages 529-571, May.
  47. Teppo Martikainen & Juha-Pekka Kallunki & Jukka Perttunen, 1997. "Finnish earnings response coefficients: the information content of losses," European Accounting Review, Taylor & Francis Journals, vol. 6(1), pages 69-81, May.
  48. Hung‐Chao Yu & Wu‐Chun Chi & Chun‐Yuan Hsu, 2003. "The Nature of Corporate Income Tax Under a Full Imputation Tax Regime: A Test of Functional Fixation," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 30(3‐4), pages 589-618, April.
  49. Iatridis, George & Valahi, Styliani, 2010. "Voluntary IAS 1 accounting disclosures prior to official IAS adoption: An empirical investigation of UK firms," Research in International Business and Finance, Elsevier, vol. 24(1), pages 1-14, January.
  50. Emeka T. Nwaeze, 1998. "Regulation and the Valuation Relevance of Book Value and Earnings: Evidence from the United States," Contemporary Accounting Research, John Wiley & Sons, vol. 15(4), pages 547-573, December.
  51. Yaniv Konchitchki & Yan Luo & Mary L. Z. Ma & Feng Wu, 2016. "Accounting-based downside risk, cost of capital, and the macroeconomy," Review of Accounting Studies, Springer, vol. 21(1), pages 1-36, March.
  52. Chen, Peter & Zhang, Guochang, 2007. "How do accounting variables explain stock price movements? Theory and evidence," Journal of Accounting and Economics, Elsevier, vol. 43(2-3), pages 219-244, July.
  53. David DeBoskey & Peter Gillett, 2013. "The impact of multi-dimensional corporate transparency on us firms’ credit ratings and cost of capital," Review of Quantitative Finance and Accounting, Springer, vol. 40(1), pages 101-134, January.
  54. Waqas Bin Khidmat & Man Wang & Sadia Awan, 2018. "Corporate governance, earnings management and the value-relevance of accounting information: Evidence from Pakistan," International Journal of Financial Engineering (IJFE), World Scientific Publishing Co. Pte. Ltd., vol. 5(03), pages 1-31, September.
  55. James Jiambalvo & Shivaram Rajgopal & Mohan Venkatachalam, 2002. "Institutional Ownership and the Extent to which Stock Prices Reflect Future Earnings," Contemporary Accounting Research, John Wiley & Sons, vol. 19(1), pages 117-145, March.
  56. Manju Tripathi & Smita Kashiramka & P. K. Jain, 2018. "Flexibility in Measuring Corporate Financial Performance, EVA Versus Conventional Earnings Measures: Evidences from India and China," Global Journal of Flexible Systems Management, Springer;Global Institute of Flexible Systems Management, vol. 19(2), pages 123-138, June.
  57. Alessandro Mechelli & Riccardo Cimini, 2014. "The value relevance of earnings and book value across the EU. A comparative Analysis," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2014(2-3-4), pages 83-113.
  58. Kim, Oksana, 2013. "Russian Accounting System: Value Relevance of Reported Information and the IFRS Adoption Perspective," The International Journal of Accounting, Elsevier, vol. 48(4), pages 525-547.
  59. 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 1-8.
  60. Howard Chan & Robert Faff & Alan Ramsay, 2005. "Firm Size and the Information Content of Annual Earnings Announcements: Australian Evidence," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 32(1‐2), pages 211-253, January.
  61. Ali Alnodel, 2018. "The Impact of IFRS Adoption on the Value Relevance of Accounting Information: Evidence from the Insurance Sector," International Journal of Business and Management, Canadian Center of Science and Education, vol. 13(4), pages 138-138, March.
  62. Pervin K. Shroff, 1995. "Determinants of the Returns†Earnings Correlation," Contemporary Accounting Research, John Wiley & Sons, vol. 12(1), pages 41-55, September.
  63. Alciatore, Mimi & Easton, Peter & Spear, Nasser, 2000. "Accounting for the impairment of long-lived assets: Evidence from the petroleum industry," Journal of Accounting and Economics, Elsevier, vol. 29(2), pages 151-172, April.
  64. Brown, Stephen & Lo, Kin & Lys, Thomas, 1999. "Use of R2 in accounting research: measuring changes in value relevance over the last four decades," Journal of Accounting and Economics, Elsevier, vol. 28(2), pages 83-115, December.
  65. Watts, Ross L., 1992. "Accounting choice theory and market-based research in accounting," The British Accounting Review, Elsevier, vol. 24(3), pages 235-267.
  66. Jennifer Martínez‐Ferrero & Michele Guidi & Emma García‐Meca, 2023. "Sustainability restatements, firm risk and controversial industries: Analysing the signals based on revision type," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 30(1), pages 473-485, January.
  67. Hao, Qian & Shi, Xiangyan & Bu, Danlu, 2018. "The Chinese stimulus program from 2008 to 2010 and accounting information quality," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 33(C), pages 64-78.
  68. Howard Chan & Robert Faff & Alan Ramsay, 2005. "Firm Size and the Information Content of Annual Earnings Announcements: Australian Evidence," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 32(1‐2), pages 211-253, January.
  69. Loann David Denis Desboulets, 2017. "Co-movements in Market Prices and Fundamentals: A Semiparametric Multivariate GARCH Approach," Working Papers halshs-02059302, HAL.
  70. Dipasha Sharma, 2018. "Stock Market Performance and Efficiency of Banks in a Developing Economy: Evidence from the Indian Banking Sector," IIM Kozhikode Society & Management Review, , vol. 7(2), pages 178-193, July.
  71. Fargher, Neil & Wee, Marvin, 2019. "The impact of Ball and Brown (1968) on generations of research," Pacific-Basin Finance Journal, Elsevier, vol. 54(C), pages 55-72.
  72. Tracey West & Andrew Worthington, 1999. "The information content of economic value-added: A comparative analysis with earnings, cash flow and residual income," School of Economics and Finance Discussion Papers and Working Papers Series 066, School of Economics and Finance, Queensland University of Technology.
  73. Eccher, Elizabeth A. & Ramesh, K. & Thiagarajan, S. Ramu, 1996. "Fair value disclosures by bank holding companies," Journal of Accounting and Economics, Elsevier, vol. 22(1-3), pages 79-117, October.
  74. Alali, Fatima A. & Foote, Paul Sheldon, 2012. "The Value Relevance of International Financial Reporting Standards: Empirical Evidence in an Emerging Market," The International Journal of Accounting, Elsevier, vol. 47(1), pages 85-108.
  75. Alessandro Mechelli & Riccardo Cimini, 2013. "Assessing value relevance of comprehensive income in European banks and other financial institutions," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2013(1), pages 13-41.
  76. Stelios Bekiros & Bo Sjö & Richard J. Sweeney, 2018. "Pitfalls In Cross‐Section Studies With Integrated Regressors: A Survey And New Developments," Journal of Economic Surveys, Wiley Blackwell, vol. 32(4), pages 1045-1073, September.
  77. Cheung, Joseph K. & Kim, Jeong-Bon & Lee, Jason, 1999. "The Impact of Institutional Characteristics on Return-Earnings Associations in Japan," The International Journal of Accounting, Elsevier, vol. 34(4), pages 571-596, 010.
  78. Flora F. Niu & Gordon D. Richardson, 2006. "Are Securitizations in Substance Sales or Secured Borrowings? Capital†Market Evidence," Contemporary Accounting Research, John Wiley & Sons, vol. 23(4), pages 1105-1133, December.
  79. Jens M�ller, 2014. "The Challenge of Assessing the Market Value of Private Companies Using a Standardised Combination Method for Tax Purposes - Lessons to be Learnt from Past Experience," European Accounting Review, Taylor & Francis Journals, vol. 23(1), pages 117-141, May.
  80. Athanasios Mandilas & Iordanis Floropoulos & Michalis Pipiliagkopoulos & George Angelakis, 2009. "EVA Reconsidered for the Greek Capital Market," European Research Studies Journal, European Research Studies Journal, vol. 0(2), pages 37-54.
  81. Oliver Kim & Steve Lim & Taewoo Park, 2009. "Measuring the impact of sales on earnings and equity price," Review of Quantitative Finance and Accounting, Springer, vol. 32(2), pages 145-168, February.
  82. Garry Hobbes & Graham Partington & Max Stevenson, 1994. "Earnings, Dividends and Returns: A Theoretical Model," Working Paper Series 38, Finance Discipline Group, UTS Business School, University of Technology, Sydney.
  83. Dickinson, Victoria & Kassa, Haimanot & Schaberl, Philipp D., 2018. "What information matters to investors at different stages of a firm's life cycle?," Advances in accounting, Elsevier, vol. 42(C), pages 22-33.
  84. Mishari M. Alfaraih & Faisal S. Alanezi, 2011. "Does Voluntary Disclosure Level Affect The Value Relevance Of Accounting Information?," Accounting & Taxation, The Institute for Business and Finance Research, vol. 3(2), pages 65-84.
  85. Øystein Gjerde & Kjell Knivsflå & Frode Sættem, 2010. "Evidence on competitive advantage and superior stock market performance," Managerial and Decision Economics, John Wiley & Sons, Ltd., vol. 31(4), pages 277-301.
  86. Luis Manuel Tovar Rocha & Julio Téllez Pérez & Gabriel Alberto Agudelo Torres, 2022. "The Relationship Between Share Prices and DUPONT Model Components: Evidence from Mexican Stock Market," Remef - Revista Mexicana de Economía y Finanzas Nueva Época REMEF (The Mexican Journal of Economics and Finance), Instituto Mexicano de Ejecutivos de Finanzas, IMEF, vol. 17(1), pages 1-13, Enero - M.
  87. Dimitris Kyriazis & Christos Anastassis, 2007. "The Validity of the Economic Value Added Approach: an Empirical Application," European Financial Management, European Financial Management Association, vol. 13(1), pages 71-100, January.
  88. Ruyun (Ivy) Feng & Michael D. Kimbrough & Sijing Wei, 2022. "The role of information transparency in the product market: an examination of the sustainability of profitability differences," Review of Accounting Studies, Springer, vol. 27(2), pages 668-705, June.
  89. Atif Ellahie, 2021. "Earnings beta," Review of Accounting Studies, Springer, vol. 26(1), pages 81-122, March.
  90. Peter Easton & Peter Eddey, 1997. "The Relevance of Asset Revaluations over an Economic Cycle," Australian Accounting Review, CPA Australia, vol. 7(13), pages 22-30, May.
  91. Clatworthy, Mark A & Pong, Christopher K.M. & Wong, Woon K., 2009. "Auditor Quality and the Role of Accounting Information in Explaining UK Stock Returns," Cardiff Economics Working Papers E2009/9, Cardiff University, Cardiff Business School, Economics Section, revised Oct 2011.
  92. Schaberl, Philipp D., 2016. "Beyond accounting and back: An empirical examination of the relative relevance of earnings and “other” information," Advances in accounting, Elsevier, vol. 35(C), pages 98-113.
  93. Zhilan Feng & Zhilu Lin & Wentao Wu, 2022. "CEO Influence on Funds from Operations (FFO) Adjustment for Real Estate Investment Trusts (REITs)," The Journal of Real Estate Finance and Economics, Springer, vol. 65(3), pages 524-547, October.
  94. Armstrong, Christopher S. & Balakrishnan, Karthik & Cohen, Daniel, 2012. "Corporate governance and the information environment: Evidence from state antitakeover laws," Journal of Accounting and Economics, Elsevier, vol. 53(1), pages 185-204.
  95. Subramanyam, K. R., 1996. "The pricing of discretionary accruals," Journal of Accounting and Economics, Elsevier, vol. 22(1-3), pages 249-281, October.
  96. Barth, Mary E. & Beaver, William H. & Landsman, Wayne R., 1998. "Relative valuation roles of equity book value and net income as a function of financial health," Journal of Accounting and Economics, Elsevier, vol. 25(1), pages 1-34, February.
  97. Faisal M. Awwal & Prasad V. Bidarkota, 2021. "A state space framework for the residual income valuation model of stock prices," SN Business & Economics, Springer, vol. 1(4), pages 1-28, April.
  98. Dechow, Patricia M. & Hutton, Amy P. & Sloan, Richard G., 1999. "An empirical assessment of the residual income valuation model1," Journal of Accounting and Economics, Elsevier, vol. 26(1-3), pages 1-34, January.
  99. Lee, Cheol & Park, Myung S., 2013. "Subjectivity in fair-value estimates, audit quality, and informativeness of other comprehensive income," Advances in accounting, Elsevier, vol. 29(2), pages 218-231.
  100. Akbar, S, 2007. "The Separate Valuation Relevance of Earnings, Book Value and their Components in Profit and Loss Making Firms: UK Evidence," MPRA Paper 5665, University Library of Munich, Germany.
  101. Stephen H. Penman & Nir Yehuda, 2019. "A Matter of Principle: Accounting Reports Convey Both Cash-Flow News and Discount-Rate News," Management Science, INFORMS, vol. 65(12), pages 5584-5602, December.
  102. Nicholas Apergis & John Sorros, 2010. "Disaggregated Earnings and Stock Prices: Evidence from International Listed Shipping Firms," International Advances in Economic Research, Springer;International Atlantic Economic Society, vol. 16(3), pages 269-281, August.
  103. Wang, Junbo & Wei, K.C. John & Pruitt, Stephen W., 2006. "An analysis of the share price and accounting performance of rights offerings in China," Pacific-Basin Finance Journal, Elsevier, vol. 14(1), pages 49-72, January.
  104. Kousenidis, Dimitrios V. & Ladas, Anestis C. & Negakis, Christos I., 2013. "The effects of the European debt crisis on earnings quality," International Review of Financial Analysis, Elsevier, vol. 30(C), pages 351-362.
  105. Mahmoud Dehghan Nayeri & Ali Faal Ghayoumi & Malihe Rostami, 2016. "Forecasting in Financial Data Context," Asian Journal of Economic Modelling, Asian Economic and Social Society, vol. 4(3), pages 124-133, September.
  106. Yun Shen & Andrew W. Stark, 2013. "Evaluating the effectiveness of model specifications and estimation approaches for empirical accounting-based valuation models," Accounting and Business Research, Taylor & Francis Journals, vol. 43(6), pages 660-682, December.
  107. Qing L. Burke & Terry D. Warfield, 2021. "Bank interest rate risk management and valuation of earnings," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 61(3), pages 4287-4337, September.
  108. Adel Beldi & Edouard Chastenet & Jean-Claude Dupuis & Mohamed Talfi, 2010. "Pertinence des méthodes d'évaluation financière des marques : une étude empirique au niveau international," Post-Print halshs-00525832, HAL.
  109. Stephen H. Penman & Francesco Reggiani & Scott A. Richardson & İrem Tuna, 2018. "A framework for identifying accounting characteristics for asset pricing models, with an evaluation of book‐to‐price," European Financial Management, European Financial Management Association, vol. 24(4), pages 488-520, September.
  110. Elitzur, R. Ramy & Yaari, Varda, 1995. "Executive incentive compensation and earnings manipulation in a multi-period setting," Journal of Economic Behavior & Organization, Elsevier, vol. 26(2), pages 201-219, March.
  111. Chan, Kam C. & Seow, Gim S., 1996. "The association between stock returns and foreign GAAP earnings versus earnings adjusted to U.S. GAAP," Journal of Accounting and Economics, Elsevier, vol. 21(1), pages 139-158, February.
  112. David S. Jenkins & Gregory D. Kane & Uma Velury, 2009. "Earnings Conservatism and Value Relevance Across the Business Cycle," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 36(9‐10), pages 1041-1058, November.
  113. Pingui Rao & Heng Yue & Xin Zhou, 2018. "Return predictability and the real option value of segments," Review of Accounting Studies, Springer, vol. 23(1), pages 167-199, March.
  114. 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.
  115. 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.
  116. Partha Mohanram & Sasan Saiy & Dushyantkumar Vyas, 2018. "Fundamental analysis of banks: the use of financial statement information to screen winners from losers," Review of Accounting Studies, Springer, vol. 23(1), pages 200-233, March.
  117. Christos J. Negakis, 2005. "Are Earnings More Informative than Residual Income in Valuation Models?," European Research Studies Journal, European Research Studies Journal, vol. 0(3-4), pages 45-58.
  118. Alessandro Mechelli & Riccardo Cimini, 2014. "Is Comprehensive Income Value Relevant and Does Location Matter? A European Study," Accounting in Europe, Taylor & Francis Journals, vol. 11(1), pages 59-87, June.
  119. Gjerde, Øystein & Knivsflå, Kjell & Sættem, Frode, 2011. "The value relevance of financial reporting in Norway 1965-2004," Scandinavian Journal of Management, Elsevier, vol. 27(1), pages 113-128, March.
  120. Peter Easton, 1991. "The Stockmarket's Perception Of Accounting Information," Australian Accounting Review, CPA Australia, vol. 1(1), pages 20-28, June.
  121. Yen, Tze-Yu & André, Paul, 2019. "Market reaction to the effect of corporate social responsibility on mergers and acquisitions: Evidence on emerging markets," The Quarterly Review of Economics and Finance, Elsevier, vol. 71(C), pages 114-131.
  122. Fahim Javed & Nargis Akhtar & Muhammad Fayyaz Sheikh & Muhammad Shahid Rasheed, 2023. "Social Anxiety, Self-efficacy and Academic Achievement in Matric Students of Lahore Pakistan," Journal of Policy Research (JPR), Research Foundation for Humanity (RFH), vol. 9(1), pages 28-37, March.
  123. Elgers, Pieter T. & Porter, Susan L. & Emily Xu, Le, 2008. "The timing of industry and firm earnings information in security prices: A re-evaluation," Journal of Accounting and Economics, Elsevier, vol. 45(1), pages 78-93, March.
  124. Peter Hecht & Tuomo Vuolteenaho, 2005. "Explaining Returns with Cash-Flow Proxies," NBER Working Papers 11169, National Bureau of Economic Research, Inc.
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