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On cross-sectional analysis in accounting research

Citations

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Cited by:

  1. Lipe, Robert C. & Bryant, Lisa & Widener, Sally K., 1998. "Do nonlinearity, firm-specific coefficients, and losses represent distinct factors in the relation between stock returns and accounting earnings?," Journal of Accounting and Economics, Elsevier, vol. 25(2), pages 195-214, May.
  2. Tayeb Saadi, 2010. "Contenus Informationnels Du Resultat Net Et Des Capitaux Propres : Quelle Pertinence Apres L'Introduction Des Normes Ifrs : Le Cas De La France," Post-Print hal-00481550, HAL.
  3. Krishnaswami, Sudha & Subramaniam, Venkat, 1999. "Information asymmetry, valuation, and the corporate spin-off decision," Journal of Financial Economics, Elsevier, vol. 53(1), pages 73-112, July.
  4. Thomas Kaspereit & Kerstin Lopatta, 2013. "The Value Relevance of SAM's Corporate Sustainability Ranking and GRI Sustainability Reporting in the European Stock Markets," ZenTra Working Papers in Transnational Studies 19 / 2013, ZenTra - Center for Transnational Studies, revised Oct 2013.
  5. An Yan & Debarshi Nandy & Thomas Chemmanur, 2004. "Why Issue Mandatory Convertibles? Theory and Empirical Evidence," Econometric Society 2004 North American Winter Meetings 456, Econometric Society.
  6. Tayeb Saadi, 2007. "EVA Vs. résultat net : Quel contenu informationnel dans le contexte français ?," Post-Print halshs-00544950, HAL.
  7. William D. Brown, Jr & Ray J. Pfeiffer, Jr, 2008. "Do Investors Under-React to Information in Analysts' Earnings Forecasts?," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 35(7-8), pages 889-911.
  8. Aabo, Tom & Pantzalis, Christos & Park, Jung Chul, 2015. "Multinationality and opaqueness," Journal of Corporate Finance, Elsevier, vol. 30(C), pages 65-84.
  9. 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.
  10. Kothari, S. P., 2001. "Capital markets research in accounting," Journal of Accounting and Economics, Elsevier, vol. 31(1-3), pages 105-231, September.
  11. Shamsoddini Mostafa & Shahiki Tash Mohammad N. & Khodadad-Kashi Farhad, 2016. "Measuring Information Asymmetry in Large Active Firms on the Tehran Stock Exchange," Scientific Annals of Economics and Business, De Gruyter Open, vol. 63(3), pages 333-346, November.
  12. Kim, Young Jun & Kim, Jung Hoon & Kwon, Sewon & Lee, Su Jeong, 2015. "Percent accruals and the accrual anomaly: Korean evidence," Pacific-Basin Finance Journal, Elsevier, vol. 35(PA), pages 340-366.
  13. 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.
  14. Akbar, Saeed & Shah, Syed Zulfiqar Ali & Stark, Andrew W., 2011. "The value relevance of cash flows, current accruals, and non-current accruals in the UK," International Review of Financial Analysis, Elsevier, vol. 20(5), pages 311-319.
  15. repec:kap:rqfnac:v:49:y:2017:i:1:d:10.1007_s11156-016-0586-9 is not listed on IDEAS
  16. 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.
  17. Bodnar, Gordon M. & Weintrop, Joseph, 1997. "The valuation of the foreign income of US multinational firms: a growth opportunities perspective," Journal of Accounting and Economics, Elsevier, vol. 24(1), pages 69-97, December.
  18. Barth, Mary E. & Beaver, William H. & Landsman, Wayne R., 2001. "The relevance of the value relevance literature for financial accounting standard setting: another view," Journal of Accounting and Economics, Elsevier, vol. 31(1-3), pages 77-104, September.
  19. Lo, Kin, 2004. "The Effects of Scale Differences on Inferences in Accounting Research: Coefficient Estimates, Tests of Incremental Association, and Relative Value Relevance," Working papers 555684, Massachusetts Institute of Technology (MIT), Sloan School of Management.
  20. Mahmud Hossain, 2008. "Change in value relevance of quarterly foreign sales data of U.S. multinational corporations after adopting SFAS 131," Review of Quantitative Finance and Accounting, Springer, vol. 30(1), pages 1-23, January.
  21. Thomas J. Chemmanur & Shan He & Debarshi K. Nandy, 2010. "The Going-Public Decision and the Product Market," Review of Financial Studies, Society for Financial Studies, vol. 23(5), pages 1855-1908.
  22. repec:eee:aosoci:v:57:y:2017:i:c:p:33-51 is not listed on IDEAS
  23. repec:eee:jocaae:v:7:y:2011:i:1:p:1-17 is not listed on IDEAS
  24. Yu Chen & Zabihollah Rezaee, 2012. "The role of corporate governance in convergence with IFRS: evidence from China," International Journal of Accounting and Information Management, Emerald Group Publishing, vol. 20(2), pages 171-188.
  25. Chia-Wei Chen & Christos Pantzalis & Jung Chul Park, 2013. "Press Coverage And Stock Price Deviation From Fundamental Value," Journal of Financial Research, Southern Finance Association;Southwestern Finance Association, vol. 36(2), pages 175-214, June.
  26. Erik Devos & Andrew Spieler & Desmond Tsang, 2014. "Elective Stock Dividends and REITs: Evidence from the Financial Crisis," Real Estate Economics, American Real Estate and Urban Economics Association, vol. 42(1), pages 33-70, March.
  27. 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.
  28. Jill L. Wetmore & John R. Brick, 1994. "Commercial Bank Risk: Market, Interest Rate, And Foreign Exchange," Journal of Financial Research, Southern Finance Association;Southwestern Finance Association, vol. 17(4), pages 585-596, December.
  29. Katja Kisseleva & Daniela Lorenz, 2016. "Are level 3 fair values reflected in firm value? Evidence from European banks," ESMT Research Working Papers ESMT-16-03, ESMT European School of Management and Technology.
  30. Hannu, Schadewitz, 1997. "Financial and nonfinancial information in interim reports: Determinants and implications," MPRA Paper 44292, University Library of Munich, Germany.
  31. Gilliam, Thomas A. & Heflin, Frank & Paterson, Jeffrey S., 2015. "Evidence that the zero-earnings discontinuity has disappeared," Journal of Accounting and Economics, Elsevier, vol. 60(1), pages 117-132.
  32. 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.
  33. Beatty Timothy & Shimshack Jay P, 2010. "The Impact of Climate Change Information: New Evidence from the Stock Market," The B.E. Journal of Economic Analysis & Policy, De Gruyter, vol. 10(1), pages 1-29, November.
  34. Bhattacharya, Nilabhra & Black, Ervin L. & Christensen, Theodore E. & Larson, Chad R., 2003. "Assessing the relative informativeness and permanence of pro forma earnings and GAAP operating earnings," Journal of Accounting and Economics, Elsevier, vol. 36(1-3), pages 285-319, December.
  35. 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.
  36. Cohen, Daniel A. & Lys, Thomas Z., 2003. "A note on analysts' earnings forecast errors distribution," Journal of Accounting and Economics, Elsevier, vol. 36(1-3), pages 147-164, December.
  37. Kothari, S. P. & Zimmerman, Jerold L., 1995. "Price and return models," Journal of Accounting and Economics, Elsevier, vol. 20(2), pages 155-192, September.
  38. 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.
  39. Mahmud Hossain & Santanu Mitra & Zabihollah Rezaee, 2011. "Incremental information content of option-related excess tax benefit under FASB Statement No. 123R: A research note," International Journal of Accounting and Information Management, Emerald Group Publishing, vol. 19(2), pages 146-168, June.
  40. Tae Choi & Jinchul Jung, 2008. "Ethical Commitment, Financial Performance, and Valuation: An Empirical Investigation of Korean Companies," Journal of Business Ethics, Springer, vol. 81(2), pages 447-463, August.
  41. Keating, Elizabeth K. & Lys, Thomas Z. & Magee, Robert P., 2003. "Internet downturn: finding valuation factors in Spring 2000," Journal of Accounting and Economics, Elsevier, vol. 34(1-3), pages 189-236, January.
  42. 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.
  43. Brennan, Michael J. & Kraft, Holger, 2013. "Financing asset growth," SAFE Working Paper Series 26, Research Center SAFE - Sustainable Architecture for Finance in Europe, Goethe University Frankfurt.
  44. 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.
  45. Carl Chiarella & Shenhuai Gao, 2002. "Solving the Price-Earnings Puzzle," Working Paper Series 116, Finance Discipline Group, UTS Business School, University of Technology, Sydney.
  46. repec:pdc:jrnbeh:v:13:y:2017:i::p:287-294 is not listed on IDEAS
  47. Robert Bricker & Nandini Chandar, 2012. "Relevance, reliability and restricted security fair values: a look at investment trusts," Managerial Finance, Emerald Group Publishing, vol. 38(12), pages 1203-1225, October.
  48. Ayers, Benjamin & Freeman, Robert N., 1997. "Market assessment of industry and firm earnings information," Journal of Accounting and Economics, Elsevier, vol. 24(2), pages 205-218, December.
  49. WaQar Ghani & Samuel Szewczyk & Tayyeb Shabbir, 2007. "Financial Analysts’ Forecasts and Unprecedented Events: The Case of German Reunification," International Advances in Economic Research, Springer;International Atlantic Economic Society, vol. 13(2), pages 123-138, May.
  50. Basu, Sudipta, 1997. "The conservatism principle and the asymmetric timeliness of earnings," Journal of Accounting and Economics, Elsevier, vol. 24(1), pages 3-37, December.
  51. Shaw, Kenneth W., 2003. "Corporate disclosure quality, earnings smoothing, and earnings' timeliness," Journal of Business Research, Elsevier, vol. 56(12), pages 1043-1050, December.
  52. Lys, Thomas, 1996. "Abandoning the transactions-based accounting model: Weighing the evidence," Journal of Accounting and Economics, Elsevier, vol. 22(1-3), pages 155-175, October.
  53. Brennan, Michael J. & Kraft, Holger, 2015. "Leaning against the wind: Debt financing in the face of adversity," SAFE Working Paper Series 119, Research Center SAFE - Sustainable Architecture for Finance in Europe, Goethe University Frankfurt.
  54. Janice C. Y. How & Yion K. Phung & Peter Verhoeven, 2005. "Accuracy of Analysts' Earnings Forecasts: Evidence from Mergers and Acquisitions in Australia," Asian Academy of Management Journal of Accounting and Finance (AAMJAF), Penerbit Universiti Sains Malaysia, vol. 1(1), pages 67-80.
  55. Lev, Baruch & Sougiannis, Theodore, 1996. "The capitalization, amortization, and value-relevance of R&D," Journal of Accounting and Economics, Elsevier, vol. 21(1), pages 107-138, February.
  56. 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.
  57. Ravi, Rahul & Hong, Youna, 2014. "Firm opacity and financial market information asymmetry," Journal of Empirical Finance, Elsevier, vol. 25(C), pages 83-94.
  58. repec:eee:reacre:v:25:y:2013:i:2:p:133-148 is not listed on IDEAS
  59. Berry, Kevin T. & Hasan, Tanweer & O'Bryan, David, 1998. "Relative information content of proven reserves: The BOEs-revenue versus BOEs-energy," Journal of Energy Finance & Development, Elsevier, vol. 3(1), pages 1-11.
  60. Al-Tuwaijri, Sulaiman A. & Christensen, Theodore E. & Hughes, K. II, 2004. "The relations among environmental disclosure, environmental performance, and economic performance: a simultaneous equations approach," Accounting, Organizations and Society, Elsevier, vol. 29(5-6), pages 447-471.
  61. Harris, Mary S. & Muller III, Karl A., 1999. "The market valuation of IAS versus US-GAAP accounting measures using Form 20-F reconciliations1," Journal of Accounting and Economics, Elsevier, vol. 26(1-3), pages 285-312, January.
  62. Ball, Ray & Gerakos, Joseph & Linnainmaa, Juhani T. & Nikolaev, Valeri V., 2015. "Deflating profitability," Journal of Financial Economics, Elsevier, vol. 117(2), pages 225-248.
  63. 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.
  64. Pascal Dumontier & Real Labelle, 1998. "Accounting earnings and firm valuation: the French case," European Accounting Review, Taylor & Francis Journals, vol. 7(2), pages 163-183.
  65. repec:kap:iaecre:v:13:y:2007:i:2:p:123-138 is not listed on IDEAS
  66. L. Gil-Alana & R. Iniguez-Sanchez & G. Lopez-Espinosa, 2011. "Endogenous problems in cross-sectional valuation models based on accounting information," Review of Quantitative Finance and Accounting, Springer, vol. 37(2), pages 245-265, August.
  67. Gornik-Tomaszewski, Sylwia & Rozen, Etzmun S., 1999. "Pricing of Foreign GAAP Earnings in U.S. Capital Market Prior to the SEC Required Reconciliation Disclosure," The International Journal of Accounting, Elsevier, vol. 34(4), pages 539-556, 010.
  68. Banker, Rajiv D. & Chang, Hsi-Hui & Majumdar, Sumit K., 1998. "Economies of scope in the U.S. telecommunications industry1," Information Economics and Policy, Elsevier, vol. 10(2), pages 253-272, June.
  69. Husayn Shahrur & Anand Venkateswaran, 2009. "Industry Prospects And Acquirer Returns In Diversifying Takeovers," Journal of Financial Research, Southern Finance Association;Southwestern Finance Association, vol. 32(1), pages 23-51.
  70. Yohan An, 2015. "Earnings Response Coefficients and Default Risk: Case of Korean Firms," International Journal of Financial Research, International Journal of Financial Research, Sciedu Press, vol. 6(2), pages 67-71, April.
  71. Sophie Manigart & Koen De Waele, 1999. "Choice dividends and contemporaneous earnings announcements on a small stock market: an empirical study," Brussels Economic Review, ULB -- Universite Libre de Bruxelles, vol. 161, pages 27-56.
  72. Beatty, Anne, 1995. "The cash flow and informational effects of employee stock ownership plans," Journal of Financial Economics, Elsevier, vol. 38(2), pages 211-240, June.
  73. Banker, Rajiv D. & Lee, Seok-Young & Potter, Gordon, 1996. "A field study of the impact of a performance-based incentive plan," Journal of Accounting and Economics, Elsevier, vol. 21(2), pages 195-226, April.
  74. Bayar, Onur & Chemmanur, Thomas J., 2012. "What drives the valuation premium in IPOs versus acquisitions? An empirical analysis," Journal of Corporate Finance, Elsevier, vol. 18(3), pages 451-475.
  75. Fatma Cebenoyan, 2003. "Operational Efficiency and the Value-Relevance of Earnings," Economics Working Paper Archive at Hunter College 301, Hunter College Department of Economics.
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