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Accounting and capital markets: a survey of the European evidence

Citations

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Cited by:

  1. Ian Fraser & Heather Tarbert & Kai Hong Tee, 2009. "Do the financial statements of intangible-intensive companies hold less information content for investors?," Applied Financial Economics, Taylor & Francis Journals, vol. 19(17), pages 1433-1438.
  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. Beattie, Vivien, 2005. "Moving the financial accounting research front forward: the UK contribution," The British Accounting Review, Elsevier, vol. 37(1), pages 85-114.
  4. Costel Istrate & Bogdan Robu Ioan, 2014. "L'Analyse De L'Influence Des Composants Des Etats Financiers Sur La Capitalisation Boursière Des Entreprises Roumaines, Dans Les Conditions De La Crise," Post-Print hal-01899159, HAL.
  5. Cheng-Wen Lee & Yi Tang Hu, 2021. "The Impact of Corporate Governance Mechanisms on Compliance with IFRS and Financial Reporting Quality," Journal of Applied Finance & Banking, SCIENPRESS Ltd, vol. 11(3), pages 1-3.
  6. Frédéric Bertrand & Charlotte Disle & Nathalie Gonthier-Besacier & Stéphane Périer & Philippe Protin, 2012. "Business Model et information financière," Post-Print hal-00691184, HAL.
  7. Brian Rutherford, 2010. "The social scientific turn in UK financial accounting research: A philosophical and sociological analysis," Accounting and Business Research, Taylor & Francis Journals, vol. 40(2), pages 149-171.
  8. Wolfgang Ballwieser, 2019. "Überlegungen zu Theorie und Praxis der Finanzberichterstattung: Herausforderungen, Erkenntnisse und Lücken [Reflections on Theory and Practice of Financial Reporting: Challenges, Scientific Finding," Schmalenbach Journal of Business Research, Springer, vol. 71(2), pages 169-211, July.
  9. Thorsten Knauer & Christian Ledwig & Andreas Wömpener, 2012. "Zur Wertrelevanz freiwilliger Managementprognosen in Deutschland," Schmalenbach Journal of Business Research, Springer, vol. 64(2), pages 166-204, March.
  10. Gaëlle Lenormand & Lionel Touchais, 2008. "La pertinence des actifs incorporels avec les IFRS," Revue Finance Contrôle Stratégie, revues.org, vol. 11(2), pages 173-201, June.
  11. Drobetz, Wolfgang & Erdmann, Thomas & Zimmermann, Heinz, 2007. "Predictability in the cross-section of European bank stock returns," Working papers 2007/21, Faculty of Business and Economics - University of Basel.
  12. André, Paul & Filip, Andrei & Paugam, Luc, 2013. "Impact of Mandatory IFRS Adoption on Conditional Conservatism in Europe," ESSEC Working Papers WP1311, ESSEC Research Center, ESSEC Business School.
  13. Frédéric Bertrand & Charlotte Disle & Nathalie Gonthier Besacier & Stéphane Périer & Philippe Protin, 2012. "Business Model et information financière," Post-Print halshs-00853789, HAL.
  14. 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.
  15. Mohamed Sellami, 2006. "Typologie des déterminants comptables de la valeur : Apports de l'approche économique de l'information dans la mesure de la valeur," Post-Print halshs-00558252, HAL.
  16. Pascal Dumontier, 2004. "Essor des marchés boursiers et croissance de l’immatériel:de nouveaux défis pour la comptabilité," Revue Finance Contrôle Stratégie, revues.org, vol. 7(2), pages 11-32, June.
  17. Federica Doni & Ross Taplin & Roberto Verona, 2016. "Comparability of Company Accounts Using IFRS and US GAAP: Empirical Evidence of European and US Financial Statements," International Journal of Business and Management, Canadian Center of Science and Education, vol. 11(12), pages 1-54, November.
  18. Laivi Laidroo & Zana Grigaliuniene, 2012. "Testing for asymmetries in price reactions to quarterly earnings announcements on Tallinn, Riga and Vilnius Stock Exchanges during 2000-2009," Baltic Journal of Economics, Baltic International Centre for Economic Policy Studies, vol. 12(1), pages 61-86, July.
  19. Martin Wallmeier, 2009. "Kapitalmarktwirkungen der Berichterstattung zur Unternehmensleistung," Schmalenbach Journal of Business Research, Springer, vol. 61(2), pages 212-224, March.
  20. Carlos Alves & F. Teixeira Dos Santos, 2008. "Do First and Third Quarter Unaudited Financial Reports Matter? The Portuguese Case," European Accounting Review, Taylor & Francis Journals, vol. 17(2), pages 361-392.
  21. Gaëlle Lenormand & Lionel Touchais, 2008. "The Value Relevance Of Intangible Assets With Ifrs [La Pertinence Des Actifs Incorporels Avec Les Ifrs]," Post-Print hal-03125514, HAL.
  22. 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.
  23. 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.
  24. Yuan Ding & Hervé Stolowy & Michel Tenenhaus, 2004. "Les déterminants de la stratégie de « capitalisation » des frais de recherche et développement en France," Revue Finance Contrôle Stratégie, revues.org, vol. 7(4), pages 87-106, December.
  25. Eric Demolli & Dominique Dufour, 2009. "Divulgation Financiere Et Transition Aux Ias-Ifrs Le Role Du Comite D'Audit Et Des Auditeurs," Post-Print halshs-00460633, HAL.
  26. Gaëlle Lenormand & Lionel Touchais, 2009. "Do IFRS improve the quality of financial information? A value relevance approach [Les IFRS améliorent-elles la qualité des informations financières ? Approche par la value relevance]," Post-Print hal-03125421, HAL.
  27. Nathalie Gonthier-Besacier & Charlotte Disle & Philippe Protin, 2015. "L'utilité perçue du concept de business model par les analystes financiers," Post-Print hal-01188580, HAL.
  28. Jan Diebecker & Friedrich Sommer, 2017. "The impact of corporate sustainability performance on information asymmetry: the role of institutional differences," Review of Managerial Science, Springer, vol. 11(2), pages 471-517, March.
  29. Marie Ligocká & Daniel Stavárek, 2019. "The Relationship Between Financial Ratios and the Stock Prices of Selected European Food Companies Listed on Stock Exchanges," Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, Mendel University Press, vol. 67(1), pages 299-307.
  30. Farhan Ahmed & Aamir Aijaz Syed & Muhammad Abdul Kamal & Maria de las Nieves López-García & Jose Pedro Ramos-Requena & Swati Gupta, 2021. "Assessing the Impact of COVID-19 Pandemic on the Stock and Commodity Markets Performance and Sustainability: A Comparative Analysis of South Asian Countries," Sustainability, MDPI, vol. 13(10), pages 1-16, May.
  31. Atanasov, Atanas, 2014. "Нефинансовата Информация Във Финансовите Отчети Като Елемент На Корпоративната Социална Отговорност И Предпоставка За Устойчиво Развитие [Non-Financial Information in Financial Statements as an Ele," MPRA Paper 85673, University Library of Munich, Germany.
  32. Stavros Degiannakis & George Giannopoulos & Salma Ibrahim & Ivana Rozic, 2019. "Earnings management to avoid losses and earnings declines in Croatia," International Journal of Computational Economics and Econometrics, Inderscience Enterprises Ltd, vol. 9(3), pages 219-238.
  33. Charlotte Disle & Philippe Protin & Nathalie Gonthier-Besacier & Frédéric Bertrand & Stéphane Périer, 2016. "Divulgation volontaire sur le Business model : le cas des entreprises du CAC40," Post-Print hal-01900531, HAL.
  34. 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.
  35. Serge Agbodjo & Isabelle Martinez, 2012. "La création de valeur actionnariale est-elle pertinente pour la prise de décision d'investissement ? Une étude empirique du SBF250 par secteurs d'activité," Post-Print hal-00935809, HAL.
  36. Dr. Melita Charitou, 2012. "Earnings volatility and the role of cash flows in the capital markets: Empirical evidence," International Journal of Business and Social Research, LAR Center Press, vol. 2(2), pages 12-19, April.
  37. Jean-François Casta & Alioune Badara Mbengue, 2016. "De la pertinence informationnelle des chiffres comptables publiés par les sociétés cotées sur les Bourses d'Afrique de l'Ouest (B.R.V.M et Ghana Stock Exchange)," Post-Print hal-01902539, HAL.
  38. Rodríguez Bolívar, Manuel Pedro & Navarro Galera, Andrés & Alcaide Muñoz, Laura, 2015. "Governance, transparency and accountability: An international comparison," Journal of Policy Modeling, Elsevier, vol. 37(1), pages 136-174.
  39. M. Lambert & G. Hübner & P.-A. Michel & H. Olivier, 2006. "International Financial Reporting Standards and Market Efficiency: A European Perspective," LSF Research Working Paper Series 06-04, Luxembourg School of Finance, University of Luxembourg.
  40. repec:hal:journl:hal-00862683 is not listed on IDEAS
  41. Tayeb Saadi, 2007. "EVA Vs. résultat net : Quel contenu informationnel dans le contexte français ?," Post-Print halshs-00544950, HAL.
  42. Thorsten Knauer & Arnt Wöhrmann, 2010. "Rahmenbedingungen, Charakteristika und Konsequenzen freiwilliger Unternehmenspublizität – State of the Art und neue Perspektiven der empirischen Forschung," Metrika: International Journal for Theoretical and Applied Statistics, Springer, vol. 21(3), pages 235-254, November.
  43. Patrick Boisselier & Dominique Dufour, 2007. "Comptabilite Et Valorisation A L'Introduction Sur Alternext (2005-2006)," Post-Print halshs-00544917, HAL.
  44. M. Lambert & G. Hübner & P.-A. Michel & H. Olivier, 2006. "The Impact of International Financial Reporting Standards on Market Microstructure in Europe," LSF Research Working Paper Series 06-02, Luxembourg School of Finance, University of Luxembourg.
  45. Felix Kwame Aveh & Dadson Awunyo-Vitor, 2017. "Firm-specific determinants of stock prices in an emerging capital market: Evidence from Ghana Stock Exchange," Cogent Economics & Finance, Taylor & Francis Journals, vol. 5(1), pages 1339385-133, January.
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