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Scale Effects in Capital Markets‐Based Accounting Research
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Cited by:
- Hyunwoo Choi & Ingoo Han & Jaywon Lee, 2020. "Value Relevance of Corporate Environmental Performance: A Comprehensive Analysis of Performance Indicators Using Korean Data," Sustainability, MDPI, vol. 12(17), pages 1-25, September.
- Ana I Lopes & Isabel Lourenço & Mark Soliman, 2013. "Do alternative methods of reporting non-controlling interests really matter?," Australian Journal of Management, Australian School of Business, vol. 38(1), pages 7-30, April.
- Teng Zhou & Jacqueline Birt & Michaela Rankin, 2015. "The value relevance of exploration and evaluation expenditures," Accounting Research Journal, Emerald Group Publishing Limited, vol. 28(3), pages 228-250, November.
- Kalin S. Kolev, 2019. "Do Investors Perceive Marking-to-Model as Marking-to-Myth? Early Evidence from FAS 157 Disclosure," Quarterly Journal of Finance (QJF), World Scientific Publishing Co. Pte. Ltd., vol. 9(02), pages 1-47, June.
- Jeremiah Green & Henock Louis & Jalal Sani, 2022. "Intangible Investments, Scaling, and the Trend in the Accrual–Cash Flow Association," Journal of Accounting Research, Wiley Blackwell, vol. 60(4), pages 1551-1582, September.
- Kim, Young Jun & Choi, Sera & Lee, Eugenia Y. & Lee, Su Jeong, 2023. "Perpetual securities and stock prices: Korean evidence," Journal of Contemporary Accounting and Economics, Elsevier, vol. 19(1).
- Wei Jiang & Yun Shen, 2009. "Discussion of Scale Effects in Capital Markets‐Based Accounting Research," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 36(3‐4), pages 289-296, April.
- Ki‐Hoon Lee & Bum‐Jin Park & Hakjoon Song & Keun‐Hyo Yook, 2017. "The Value Relevance of Environmental Audits: Evidence from Japan," Business Strategy and the Environment, Wiley Blackwell, vol. 26(5), pages 609-625, July.
- Sudipta Bose & Amitav Saha & Indra Abeysekera, 2020. "The Value Relevance of Corporate Social Responsibility Expenditure: Evidence from Regulatory Decisions," Abacus, Accounting Foundation, University of Sydney, vol. 56(4), pages 455-494, December.
- Pandey, Ashish & Tripathi, Abhinava & Guhathakurta, Kousik, 2022. "The impact of banking regulations and accounting standards on estimating discretionary loan loss provisions," Finance Research Letters, Elsevier, vol. 44(C).
- Pandey, Ashish & Guhathakurta, Kousik, 2022. "Value relevance of loan loss provision components and the choice of model specification," Advances in accounting, Elsevier, vol. 58(C).
- Kathryn E. Easterday & Pradyot K. Sen, 2023. "Another look at the dividend-price relationship in the accounting valuation framework," Review of Quantitative Finance and Accounting, Springer, vol. 61(3), pages 879-925, October.
- María Mar Miralles‐Quirós & José Luis Miralles‐Quirós & Jesús Redondo‐Hernández, 2019. "The impact of environmental, social, and governance performance on stock prices: Evidence from the banking industry," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 26(6), pages 1446-1456, November.
- Stefania Veltri & Francesco De Luca & Ho‐Tan‐Phat Phan, 2020. "Do investors value companies' mandatory nonfinancial risk disclosure? An empirical analysis of the Italian context after the EU Directive," Business Strategy and the Environment, Wiley Blackwell, vol. 29(6), pages 2226-2237, September.
- Lorenzo Dal Maso & Gerald J. Lobo & Francesco Mazzi & Luc Paugam, 2020. "Implications of the Joint Provision of CSR Assurance and Financial Audit for Auditors' Assessment of Going‐Concern Risk†," Contemporary Accounting Research, John Wiley & Sons, vol. 37(2), pages 1248-1289, June.
- Yen, Ju-Chun & Wang, Tawei, 2021. "Stock price relevance of voluntary disclosures about blockchain technology and cryptocurrencies," International Journal of Accounting Information Systems, Elsevier, vol. 40(C).
- 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.
- Alessandro Mechelli & Vincenzo Sforza & Alessandra Stefanoni & Riccardo Cimini, 2018. "The Usefulness of Regulatory Capital for Investors’ Judgments in the Basel 3 Framework," International Journal of Business and Management, Canadian Center of Science and Education, vol. 13(6), pages 1-72, April.
- Armstrong, Christopher & Kepler, John D. & Samuels, Delphine & Taylor, Daniel, 2022. "Causality redux: The evolution of empirical methods in accounting research and the growth of quasi-experiments," Journal of Accounting and Economics, Elsevier, vol. 74(2).
- Giuseppe Maria Bifulco & Riccardo Savio & Francesco Paolone & Riccardo Tiscini, 2023. "The CSR committee as moderator for the ESG score and market value," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 30(6), pages 3231-3241, November.
- Kim Mear & Michael Bradbury & Jill Hooks, 2021. "The ability of deferred tax to predict future tax," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 61(1), pages 241-264, March.
- Griffin, Paul A. & Lont, David, H. & Pomare, Carol, 2021. "The curious case of Canadian corporate emissions valuation," The British Accounting Review, Elsevier, vol. 53(1).
- Juana Aledo Martínez & Juan Manuel García Lara & María T. González Pérez & Christos A. Grambovas, 2020. "An empirical assessment of proposed solutions for resolving scale problems in value relevance accounting research," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 60(4), pages 3905-3933, December.
- Maria del Mar Miralles‐Quiros & Jose Luis Miralles‐Quiros & Irene Guia Arraiano, 2017. "Sustainable Development, Sustainability Leadership and Firm Valuation: Differences across Europe," Business Strategy and the Environment, Wiley Blackwell, vol. 26(7), pages 1014-1028, November.
- Maria del Mar Miralles‐Quiros & Jose Luis Miralles‐Quiros & Irene Guia Arraiano, 2017. "Are Firms that Contribute to Sustainable Development Valued by Investors?," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 24(1), pages 71-84, January.
- Berkman, Henk & Jona, Jonathan & Soderstrom, Naomi, 2024. "Firm-specific climate risk and market valuation," Accounting, Organizations and Society, Elsevier, vol. 112(C).
- Michael E. Bradbury & Laura Mehnaz & Tom Scott, 2022. "The use and usefulness of equity accounting," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 62(S1), pages 1957-1981, April.
- Xitong Li & Hongwei Zhu & Luo Zuo, 2021. "Reporting Technologies and Textual Readability: Evidence from the XBRL Mandate," Information Systems Research, INFORMS, vol. 32(3), pages 1025-1042, September.
- Liao, Lin & Yao, Daifei (Troy) & Kang, Helen & Morris, Richard D., 2020. "The impact of legal efficacy on value relevance of the three-level fair value measurement hierarchy," Pacific-Basin Finance Journal, Elsevier, vol. 59(C).
- Alessandro Mechelli & Riccardo Cimini, 2021. "The effect of corporate governance and investor protection environments on the value relevance of new accounting standards: the case of IFRS 9 and IAS 39," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 25(4), pages 1241-1266, December.
- Jared Jennings & Hojun Seo & Mark T. Soliman, 2020. "The market’s reaction to changes in relative performance rankings," Review of Accounting Studies, Springer, vol. 25(2), pages 672-725, June.
- 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.
- Tsalavoutas, Ioannis & André, Paul & Evans, Lisa, 2012. "The transition to IFRS and the value relevance of financial statements in Greece," The British Accounting Review, Elsevier, vol. 44(4), pages 262-277.
- Abdulrahman Alomair & Alan Farley & Helen Hong Yang, 2022. "The impact of IFRS adoption on the value relevance of accounting information in Saudi Arabia," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 62(2), pages 2839-2878, June.
- 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.
- Mingying Cheng & Joseph A. Micale, 2022. "ESG Risks and the Value Relevance of Current and Historical Earnings," Financial Markets, Institutions & Instruments, John Wiley & Sons, vol. 31(5), pages 207-237, December.
- Mohamed A. Elbannan, 2016. "IFRS Adoption, Legal Systems and the Voluntary Disclosure of Human Capital: Cross-country Evidence from the Banking Industry," Accounting and Finance Research, Sciedu Press, vol. 5(4), pages 1-30, November.
- Adam Arian & John Sands & Stuart Tooley, 2023. "Industry and Stakeholder Impacts on Corporate Social Responsibility (CSR) and Financial Performance: Consumer vs. Industrial Sectors," Sustainability, MDPI, vol. 15(16), pages 1-21, August.
- Chen, Bingyi, 2022. "Do investors value audit quality of complex estimates?," Advances in accounting, Elsevier, vol. 57(C).
- Li, Valerie & Luo, Yan, 2023. "Costs and benefits of auditors' disclosure of critical audit matters: Initial evidence from the United States," Advances in accounting, Elsevier, vol. 60(C).
- Lorenzo Dal Maso & Laura Gianfagna & Federico Maglione & Nicola Lattanzi, 2024. "Going green: Environmental risk management, market value and performance," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 31(1), pages 122-132, January.
- Carmelo Reverte, 2021. "Do investors value the voluntary assurance of sustainability information? Evidence from the Spanish stock market," Sustainable Development, John Wiley & Sons, Ltd., vol. 29(5), pages 793-809, September.
- Onali, Enrico & Ginesti, Gianluca & Vasilakis, Chrysovalantis, 2017. "How should we estimate value-relevance models? Insights from European data," The British Accounting Review, Elsevier, vol. 49(5), pages 460-473.