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On cross-sectional analysis in accounting research

Citations

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Cited by:

  1. Nasser A. Spear, 1994. "The Stock Market Reaction to the Reserve Quantity Disclosures of U.S. Oil and Gas Producers," Contemporary Accounting Research, John Wiley & Sons, vol. 11(1), pages 381-404, June.
  2. 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.
  3. Foong Soon Cheong & Jacob Thomas, 2018. "Management of Reported and Forecast EPS, Investor Responses, and Research Implications," Management Science, INFORMS, vol. 64(9), pages 4277-4301, September.
  4. Mostafa SHAMSODDINI & Mohammad N. SHAHIKI TASHCA & Farhad KHODADAD-KASHI, 2016. "Measuring Information Asymmetry In Large Active Firms On The Tehran Stock Exchange," Scientific Annals of Economics and Business (continues Analele Stiintifice), Alexandru Ioan Cuza University, Faculty of Economics and Business Administration, vol. 63(3), pages 333-346, November.
  5. Tayeb Saadi, 2007. "EVA Vs. résultat net : Quel contenu informationnel dans le contexte français ?," Post-Print halshs-00544950, HAL.
  6. 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.
  7. Aabo, Tom & Pantzalis, Christos & Park, Jung Chul, 2015. "Multinationality and opaqueness," Journal of Corporate Finance, Elsevier, vol. 30(C), pages 65-84.
  8. 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.
  9. 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.
  10. 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.
  11. 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.
  12. David A. Guenther & Mark A. Trombley, 1994. "The “LIFO Reserve†and the Value of the Firm: Theory and Empirical Evidence," Contemporary Accounting Research, John Wiley & Sons, vol. 10(2), pages 433-452, March.
  13. 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.
  14. 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.
  15. 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.
  16. Craig Deegan & Richard Morris & Donald Stokes, 1990. "Audit Firm Lobbying on Proposed Disclosure Requirements," Australian Journal of Management, Australian School of Business, vol. 15(2), pages 261-280, December.
  17. Clarkson, Peter & Hanna, J. Douglas & Richardson, Gordon D. & Thompson, Rex, 2011. "The impact of IFRS adoption on the value relevance of book value and earnings," Journal of Contemporary Accounting and Economics, Elsevier, vol. 7(1), pages 1-17.
  18. 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.
  19. Clatworthy, Mark A. & Peel, David A. & Pope, Peter F., 2007. "Evaluating the properties of analysts’ forecasts: A bootstrap approach," The British Accounting Review, Elsevier, vol. 39(1), pages 3-13.
  20. 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.
  21. Dan S. Dhaliwal & Kyung J. Lee & Neil L. Fargher, 1991. "The association between unexpected earnings and abnormal security returns in the presence of financial leverage," Contemporary Accounting Research, John Wiley & Sons, vol. 8(1), pages 20-41, September.
  22. 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.
  23. 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.
  24. 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.
  25. 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.
  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. Alhaj-Ismail, Alaa & Adwan, Sami & Stittle, John, 2019. "Share-option based compensation expense, shareholder returns and financial crisis," Journal of Contemporary Accounting and Economics, Elsevier, vol. 15(1), pages 20-35.
  28. Bingxu Fang & Ole-Kristian Hope, 2021. "Analyst teams," Review of Accounting Studies, Springer, vol. 26(2), pages 425-467, June.
  29. Walter Schmitting & Arnt Wöhrmann, 2013. "Konsequenzen der Datenbankwahl für die empirische Forschung mit Archivdaten," Schmalenbach Journal of Business Research, Springer, vol. 65(6), pages 553-587, November.
  30. 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.
  31. Victor Pastena, 1990. "Discussion of “Evaluation of market efficiency for supplementary accounting disclosures: The case of pension assets and liabilitiesâ€," Contemporary Accounting Research, John Wiley & Sons, vol. 7(1), pages 199-202, September.
  32. 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.
  33. 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.
  34. 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.
  35. 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.
  36. Eli Bartov, 1997. "Foreign Currency Exposure of Multinational Firms: Accounting Measures and Market Valuation," Contemporary Accounting Research, John Wiley & Sons, vol. 14(4), pages 623-652, December.
  37. 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.
  38. Carl Chiarella & Shenhuai Gao, 2002. "Solving the Price-Earnings Puzzle," Working Paper Series 116, Finance Discipline Group, UTS Business School, University of Technology, Sydney.
  39. Barth, Mary E. & Gow, Ian D. & Taylor, Daniel J., 2010. "Non-GAAP and Street Earnings: Evidence from SFAS 123R," Research Papers 2064, Stanford University, Graduate School of Business.
  40. 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.
  41. Le, Tuan Bach & Pavelkova, Drahomira & Do, Thi Thanh Nhan & Ngo, Minh Vu, 2017. "Does foreign ownership impact accounting conservatism adoption in Vietnam?," Business and Economic Horizons (BEH), Prague Development Center (PRADEC), vol. 13(3).
  42. Shahwali Khan & Michael E. Bradbury & Stephen Courtenay, 2018. "Value Relevance of Comprehensive Income," Australian Accounting Review, CPA Australia, vol. 28(2), pages 279-287, June.
  43. Nilakshi Borah & Liu Pan & Jung Chul Park & Nan Shao, 2018. "Does corporate diversification reduce value in high technology firms?," Review of Quantitative Finance and Accounting, Springer, vol. 51(3), pages 683-718, October.
  44. Feng, Xunan & Johansson, Anders C., 2019. "Top executives on social media and information in the capital market: Evidence from China," Journal of Corporate Finance, Elsevier, vol. 58(C), pages 824-857.
  45. Michael J. Brennan & Holger Kraft, 2018. "Leaning Against the Wind: Debt Financing in the Face of Adversity," Financial Management, Financial Management Association International, vol. 47(3), pages 485-518, September.
  46. Qianhui Ma & Lan Ju & Zishi Zhang, 2022. "Innovation Input and Firm Value: Based on the Moderating Effect of Internal Control," Sustainability, MDPI, vol. 14(18), pages 1-24, September.
  47. Laswad, Fawzi & Baskerville, Rachel F., 2007. "An analysis of the value of cash flow statements of New Zealand pension schemes," The British Accounting Review, Elsevier, vol. 39(4), pages 347-355.
  48. 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.
  49. 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.
  50. 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.
  51. Benson, Bradley W. & Chen, Yu & James, Hui L. & Park, Jung Chul, 2020. "So far away from me: Firm location and the managerial ownership effect on firm value," Journal of Corporate Finance, Elsevier, vol. 64(C).
  52. Ball, Ray & Gerakos, Joseph & Linnainmaa, Juhani T. & Nikolaev, Valeri V., 2015. "Deflating profitability," Journal of Financial Economics, Elsevier, vol. 117(2), pages 225-248.
  53. 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.
  54. 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.
  55. 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.
  56. 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.
  57. Fatma Cebenoyan, 2003. "Operational Efficiency and the Value-Relevance of Earnings," Economics Working Paper Archive at Hunter College 301, Hunter College Department of Economics.
  58. 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.
  59. J. Barry Lin & Christos Pantzalis & Jung Chul Park, 2009. "Derivatives Use, Information Asymmetry, and MNC Post‐Acquisition Performance," Financial Management, Financial Management Association International, vol. 38(3), pages 631-661, September.
  60. 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.
  61. 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.
  62. 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.
  63. Ray Ball, 1990. "Discussion of “Specification problems with information content of earnings: Revisions and rationality of expectations and self†selection bias†," Contemporary Accounting Research, John Wiley & Sons, vol. 7(1), pages 178-184, September.
  64. Kothari, S. P., 2001. "Capital markets research in accounting," Journal of Accounting and Economics, Elsevier, vol. 31(1-3), pages 105-231, September.
  65. James A. Ohlson, 1991. "The theory of value and earnings, and an introduction to the Ball†Brown analysis," Contemporary Accounting Research, John Wiley & Sons, vol. 8(1), pages 1-19, September.
  66. R. Murray Lindsay, 1994. "Publication System Biases Associated with the Statistical Testing Paradigm," Contemporary Accounting Research, John Wiley & Sons, vol. 11(1), pages 33-57, June.
  67. 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, Sciendo, vol. 63(3), pages 333-346, November.
  68. 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.
  69. Changbao Wu & Bixia Xu, 2008. "Deflator selection and generalized linear modelling in market-based regression analyses," Applied Financial Economics, Taylor & Francis Journals, vol. 18(21), pages 1739-1753.
  70. Gopal V. Krishnan, 2005. "Did Houston Clients of Arthur Andersen Recognize Publicly Available Bad News in a Timely Fashion?," Contemporary Accounting Research, John Wiley & Sons, vol. 22(1), pages 165-193, March.
  71. Lawrence A. Boland & Irene M. Gordon, 1992. "Criticizing positive accounting theory," Contemporary Accounting Research, John Wiley & Sons, vol. 9(1), pages 142-170, September.
  72. J. Barry Lin & Christos Pantzalis & Jung Chul Park, 2017. "Corporate derivatives use policy and information environment," Review of Quantitative Finance and Accounting, Springer, vol. 49(1), pages 159-194, July.
  73. 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.
  74. Thomas Schleicher & Martin Walker, 1999. "Share price anticipation of earnings and management's discussion of operations and financing," Accounting and Business Research, Taylor & Francis Journals, vol. 29(4), pages 321-335.
  75. 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.
  76. Thomas J. Chemmanur & Shan He & Debarshi K. Nandy, 2010. "The Going-Public Decision and the Product Market," The Review of Financial Studies, Society for Financial Studies, vol. 23(5), pages 1855-1908.
  77. Caylor, Marcus & Cecchini, Mark & Winchel, Jennifer, 2017. "Analysts' qualitative statements and the profitability of favorable investment recommendations," Accounting, Organizations and Society, Elsevier, vol. 57(C), pages 33-51.
  78. 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.
  79. 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.
  80. Hannu, Schadewitz, 1997. "Financial and nonfinancial information in interim reports: Determinants and implications," MPRA Paper 44292, University Library of Munich, Germany.
  81. 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.
  82. 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.
  83. Theodore E. Christensen & Toni Q. Smith & Pamela S. Stuerke, 2004. "Public Predisclosure Information, Firm Size, Analyst Following, and Market Reactions to Earnings Announcements," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 31(7-8), pages 951-984.
  84. Kothari, S. P. & Zimmerman, Jerold L., 1995. "Price and return models," Journal of Accounting and Economics, Elsevier, vol. 20(2), pages 155-192, September.
  85. repec:mth:ijafr8:v:8:y:2018:i:2:p:126-151 is not listed on IDEAS
  86. Li, Tianshi & Yang, Tina & Zhu, Jigao, 2022. "Directors’ and officers’ liability insurance: Evidence from independent directors’ voting," Journal of Banking & Finance, Elsevier, vol. 138(C).
  87. Peter M. Clarkson & Alex Dontoh & Gordon Richardson & Stephan E. Sefcik, 1992. "The voluntary inclusion of earnings forecasts in IPO prospectuses," Contemporary Accounting Research, John Wiley & Sons, vol. 8(2), pages 601-616, March.
  88. Matthias Meyer & Utz Schäffer & Markus Gmür, 2008. "Transfer und Austausch von Wissen in der Accounting-Forschung: Eine Zitations- und Kozitationsanalyse englischsprachiger Accounting-Journals 1990–2004," Schmalenbach Journal of Business Research, Springer, vol. 60(2), pages 153-181, March.
  89. Kieran James & Janice How & Peter Verhoeven, 2008. "Did the goodwill accounting standard impose material economic consequences on Australian acquirers?," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 48(4), pages 625-647, December.
  90. Brennan, Michael J. & Kraft, Holger, 2013. "Financing asset growth," SAFE Working Paper Series 26, Leibniz Institute for Financial Research SAFE.
  91. Tuan Bach Le, & Drahomira Pavelkova, & Thi Thanh Nhan Do, & Minh Vu Ngo, 2017. "Does foreign ownership impact accounting conservatism adoption in Vietnam," Business and Economic Horizons (BEH), Prague Development Center, vol. 13(3), pages 287-294, July.
  92. Jihene Chedlia Soussi, 2012. "Impact of Voluntary Disclosure on the Relevance of Accounting Information," Journal of Education and Vocational Research, AMH International, vol. 3(5), pages 138-153.
  93. 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.
  94. 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.
  95. Shaw, Kenneth W., 2003. "Corporate disclosure quality, earnings smoothing, and earnings' timeliness," Journal of Business Research, Elsevier, vol. 56(12), pages 1043-1050, December.
  96. 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.
  97. Brennan, Michael J. & Kraft, Holger, 2016. "Leaning against the wind: Debt financing in the face of adversity," SAFE Working Paper Series 119, Leibniz Institute for Financial Research SAFE, revised 2016.
  98. 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.
  99. James A. Ohlson, 1990. "A Synthesis of security valuation theory and the role of dividends, cash flows, and earnings," Contemporary Accounting Research, John Wiley & Sons, vol. 6(2), pages 648-676, March.
  100. Benjamin C. Ayers & Robert N. Freeman, 2000. "Why Do Large Firms' Prices Anticipate Earnings Earlier than Small Firms' Prices?," Contemporary Accounting Research, John Wiley & Sons, vol. 17(2), pages 191-212, June.
  101. 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.
  102. Ravi, Rahul & Hong, Youna, 2014. "Firm opacity and financial market information asymmetry," Journal of Empirical Finance, Elsevier, vol. 25(C), pages 83-94.
  103. Mary E. Barth & Sanjay Kallapur, 1996. "The Effects of Cross†Sectional Scale Differences on Regression Results in Empirical Accounting Research," Contemporary Accounting Research, John Wiley & Sons, vol. 13(2), pages 527-567, September.
  104. Christensen, Theodore E. & Heninger, William G. & Stice, Earl K., 2013. "Factors associated with price reactions and analysts’ forecast revisions around SEC filings," Research in Accounting Regulation, Elsevier, vol. 25(2), pages 133-148.
  105. Mark Lang & Russell Lundholm, 1996. "The Relation Between Security Returns, Firm Earnings, and Industry Earnings," Contemporary Accounting Research, John Wiley & Sons, vol. 13(2), pages 607-629, September.
  106. Senyo Tse, 1989. "Attributes of industry, industry segment and firm†specific information in security valuation," Contemporary Accounting Research, John Wiley & Sons, vol. 5(2), pages 592-614, March.
  107. 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.
  108. 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 Limited, vol. 9(3), pages 264-284, August.
  109. 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.
  110. Igor Goncharov & David Veenman, 2014. "Stale and Scale Effects in Markets-Based Accounting Research: Evidence from the Valuation of Dividends," European Accounting Review, Taylor & Francis Journals, vol. 23(1), pages 25-55, May.
  111. Richard Chung & Michael Firth & Jeong-Bon Kim, 2003. "Auditor conservatism and reported earnings," Accounting and Business Research, Taylor & Francis Journals, vol. 33(1), pages 19-32.
  112. MAUREEN McNICHOLS, 1989. "Discussion of “Attributes of industry, industry segment and firm†specific information in security valuationâ€," Contemporary Accounting Research, John Wiley & Sons, vol. 5(2), pages 620-624, March.
  113. repec:kap:iaecre:v:13:y:2007:i:2:p:123-138 is not listed on IDEAS
  114. 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.
  115. 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.
  116. 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.
  117. 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, March.
  118. 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.
  119. Brown, Lawrence D., 1996. "Influential accounting articles, individuals, Ph.D. granting institutions and faculties: A citational analysis," Accounting, Organizations and Society, Elsevier, vol. 21(7-8), pages 723-754.
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