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Volumn 30, Issue 4, 1998, Pages 361-381

Conservative accounting principles, equity valuation and the importance of voluntary disclosures

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Indexed keywords


EID: 0032344989     PISSN: 08908389     EISSN: None     Source Type: Journal    
DOI: 10.1006/bare.1997.0069     Document Type: Article
Times cited : (12)

References (24)
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    • Dye, R.A.1
  • 7
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    • Uncertainty resolution and the theory of depreciation measurement
    • Autumn
    • Feltham, G.A. & Ohlson, J.A. (1996). 'Uncertainty resolution and the theory of depreciation measurement', Journal of Accounting Research, Autumn.
    • (1996) Journal of Accounting Research
    • Feltham, G.A.1    Ohlson, J.A.2
  • 8
    • 0000960258 scopus 로고
    • Book rate-of-return and prediction of earnings changes: An empirical investigation
    • Autumn
    • Freeman, R., Ohlson, J.A. & Penman, S.H. (1982). 'Book rate-of-return and prediction of earnings changes: an empirical investigation', Journal of Accounting Research, Autumn.
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    • Freeman, R.1    Ohlson, J.A.2    Penman, S.H.3
  • 9
    • 0003166702 scopus 로고
    • Voluntary information disclosure and the British multinationals: Corporate perceptions of costs and benefits
    • Hopwood, A.G. (Editor), Prentice-Hall
    • Gray, S.J. & Roberts, C.B. (1989). 'Voluntary information disclosure and the British multinationals: corporate perceptions of costs and benefits', in Hopwood, A.G. (Editor), International Pressures for Accounting Change, Prentice-Hall.
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    • Gray, S.J.1    Roberts, C.B.2
  • 11
    • 84985195552 scopus 로고
    • International perceptions of cost constraints on voluntary information disclosures: A comparative study of UK and US multinationals
    • Fourth Quarter
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    • Gray, S.J.1    Radebaugh, L.H.2    Roberts, C.E.3
  • 13
    • 0010187353 scopus 로고
    • Line of business reporting and security prices: An analysis of an SEC disclosure rule
    • Spring
    • Horwitz, B. & Kolodny, R. (1977). 'Line of business reporting and security prices: an analysis of an SEC disclosure rule', The Bell Journal of Economics, Spring.
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    • Horwitz, B.1    Kolodny, R.2
  • 14
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    • Segmental financial disclosure by diversified firms and security prices
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    • Kochanek, R.F. (1974). 'Segmental financial disclosure by diversified firms and security prices', The Accounting Review, April.
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  • 15
    • 84985261490 scopus 로고
    • Globalization of stock markets and foreign listing requirements: Voluntary disclosures by continental european companies listed on the London stock exchange
    • Summer
    • Meek, G.K. & Gray, S.J. (1989). 'Globalization of stock markets and foreign listing requirements: voluntary disclosures by continental European companies listed on the London Stock Exchange', Journal of International Business Studies, Summer.
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    • Meek, G.K.1    Gray, S.J.2
  • 16
    • 0001699517 scopus 로고
    • Dividend policy, growth, and the valuation of shares
    • October
    • Miller, M. & Modigliani, F. (1961). 'Dividend policy, growth, and the valuation of shares', The Journal of Business, October.
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    • Miller, M.1    Modigliani, F.2
  • 19
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    • Toward a theory of financial accounting: Welfare and public information
    • Autumn
    • Ohlson, J.A. & Buckman, A.G. (1981). 'Toward a theory of financial accounting: welfare and public information', Journal of Accounting Research, Autumn.
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