메뉴 건너뛰기




Volumn 27, Issue 9-10, 2000, Pages 1233-1265

Value relevance of mandated comprehensive income disclosures

Author keywords

[No Author keywords available]

Indexed keywords


EID: 1342280154     PISSN: 0306686X     EISSN: 14685957     Source Type: Journal    
DOI: 10.1111/1468-5957.00356     Document Type: Conference Paper
Times cited : (92)

References (44)
  • 1
    • 0001725911 scopus 로고    scopus 로고
    • Revaluations of fixed assets and future firm performance: Evidence from the UK
    • Aboody, D., M. Barth and R. Kasznik (1999), 'Revaluations of Fixed Assets and Future Firm Performance: Evidence from the UK', Journal of Accounting and Economics (January), pp. 149-78.
    • (1999) Journal of Accounting and Economics , Issue.JANUARY , pp. 149-178
    • Aboody, D.1    Barth, M.2    Kasznik, R.3
  • 2
    • 0002421840 scopus 로고
    • A comparison of the value-relevance of U.S. versus non-U.S. GAAP accounting measures using form 20-F reconciliations
    • Amir, E., T. Harris and E. Venuti (1993), 'A Comparison of the Value-Relevance of U.S. versus non-U.S. GAAP Accounting Measures Using form 20-F Reconciliations', Journal of Accounting Research (Supplement), pp. 230-64.
    • (1993) Journal of Accounting Research , Issue.SUPPL. , pp. 230-264
    • Amir, E.1    Harris, T.2    Venuti, E.3
  • 3
    • 0003391649 scopus 로고
    • Association for Investment Management and Research, (Charlottesville, VA: AIMR)
    • Association for Investment Management and Research (1993), Financial Reporting in the 1990s and Beyond (Charlottesville, VA: AIMR).
    • (1993) Financial Reporting in the 1990s and beyond
  • 4
    • 0032220235 scopus 로고    scopus 로고
    • Deferred tax accounting under SFAS no. 109: An empirical investigation of its incremental value-relevance relative to APB no. 11
    • Ayres, B. (1998), 'Deferred Tax Accounting Under SFAS No. 109: An Empirical Investigation of its Incremental Value-Relevance Relative to APB No. 11', The Accounting Review (April), pp. 195-212.
    • (1998) The Accounting Review , Issue.APRIL , pp. 195-212
    • Ayres, B.1
  • 5
    • 0000209408 scopus 로고    scopus 로고
    • International differences in accounting standards: Evidence from UK, Australian, and Canadian firms
    • Barth, M. and G. Clinch (1996), 'International Differences in Accounting Standards: Evidence from UK, Australian, and Canadian Firms', Contemporary Accounting Research (Spring), pp. 135-70.
    • (1996) Contemporary Accounting Research , Issue.SPRING , pp. 135-170
    • Barth, M.1    Clinch, G.2
  • 6
    • 20144374308 scopus 로고    scopus 로고
    • Revalued financial, tangible, and intangible assets: Associations with share prices and non-market-based value estimates
    • - (1998), 'Revalued Financial, Tangible, and Intangible Assets: Associations with Share Prices and Non-Market-Based Value Estimates', Journal of Accounting Research (Supplement), pp. 199-233.
    • (1998) Journal of Accounting Research , Issue.SUPPL. , pp. 199-233
  • 7
    • 0001829097 scopus 로고
    • Choosing accounting rules
    • Black, F. (1993), 'Choosing Accounting Rules', Accounting Horizons (March), pp. 1-17.
    • (1993) Accounting Horizons , Issue.MARCH , pp. 1-17
    • Black, F.1
  • 8
    • 0030305053 scopus 로고    scopus 로고
    • Market reactions to differentially available information in the laboratory
    • Bloomfield, R. and R. Libby (1996), 'Market Reactions to Differentially Available Information in the Laboratory', Journal of Accounting Research (Autumn), pp. 183-208.
    • (1996) Journal of Accounting Research , Issue.AUTUMN , pp. 183-208
    • Bloomfield, R.1    Libby, R.2
  • 9
    • 0346126047 scopus 로고    scopus 로고
    • The value-relevance of SFAS no. 95 cash flows from operations as assessed by security market effects
    • Cheng, A., C.S. Liu and T. Schaefer (1997), 'The Value-Relevance of SFAS No. 95 Cash Flows from Operations as Assessed by Security Market Effects', Accounting Horizons (September), pp. 1-15.
    • (1997) Accounting Horizons , Issue.SEPTEMBER , pp. 1-15
    • Cheng, A.1    Liu, C.S.2    Schaefer, T.3
  • 11
    • 0000797845 scopus 로고    scopus 로고
    • Discussion of revalued financial, tangible, and intangible assets: Association with share prices and non-market-based value estimates
    • Easton, P. (1998), 'Discussion of Revalued Financial, Tangible, and Intangible Assets: Association with Share Prices and Non-Market-Based Value Estimates', Journal of Accounting Research (Supplement), pp. 235-47.
    • (1998) Journal of Accounting Research , Issue.SUPPL. , pp. 235-247
    • Easton, P.1
  • 12
    • 21344486345 scopus 로고
    • An investigation of revaluations of tangible long-lived assets
    • Easton, E., P. Eddey and T. Harris (1993), 'An Investigation of Revaluations of Tangible Long-Lived Assets', Journal of Accounting Research (Supplement), pp. 1-38.
    • (1993) Journal of Accounting Research , Issue.SUPPL. , pp. 1-38
    • Easton, E.1    Eddey, P.2    Harris, T.3
  • 13
    • 84984207803 scopus 로고
    • Valuation and clean surplus accounting for operating and financial activities
    • Feltham, G. and J. Ohlson, (1995), 'Valuation and Clean Surplus Accounting for Operating and Financial Activities', Contemporary Accounting Research (Spring), pp. 689-732.
    • (1995) Contemporary Accounting Research , Issue.SPRING , pp. 689-732
    • Feltham, G.1    Ohlson, J.2
  • 18
    • 13644278551 scopus 로고    scopus 로고
    • International diversification and firm value
    • December
    • Garrod, N. and W. Rees (1998), 'International Diversification and Firm Value', Journal of Business, Finance & Accounting, Vol. 25, Nos 9 & 10 (November/December), pp. 1255-81.
    • (1998) Journal of Business, Finance & Accounting , vol.25 , Issue.9-10 NOVEMBER , pp. 1255-1281
    • Garrod, N.1    Rees, W.2
  • 20
    • 0001236896 scopus 로고    scopus 로고
    • UK evidence on the market valuation of research and development expenditures
    • Green, J.P., A.W. Stark and H.M. Thomas (1996), 'UK Evidence on the Market Valuation of Research and Development Expenditures', Journal of Business, Finance & Accounting, Vol. 23. No. 2 (March), pp. 191-216.
    • (1996) Journal of Business, Finance & Accounting , vol.23 , Issue.2 MARCH , pp. 191-216
    • Green, J.P.1    Stark, A.W.2    Thomas, H.M.3
  • 21
    • 0003314129 scopus 로고
    • The impact of new pension disclosure rules on perceptions of debt
    • Harper, R., W. Meister and J. Strawser (1987), 'The Impact of New Pension Disclosure Rules on Perceptions of Debt', Journal of Accounting Research (Autumn), pp. 327-30.
    • (1987) Journal of Accounting Research , Issue.AUTUMN , pp. 327-330
    • Harper, R.1    Meister, W.2    Strawser, J.3
  • 22
    • 0003184446 scopus 로고
    • The effect of recognition versus disclosure of unfunded postretirement benefits on lenders' perceptions of debt
    • - - (1991), 'The Effect of Recognition Versus Disclosure of Unfunded Postretirement Benefits on Lenders' Perceptions of Debt', Accounting Horizons (September), pp. 50-56.
    • (1991) Accounting Horizons , Issue.SEPTEMBER , pp. 50-56
  • 23
    • 20144368270 scopus 로고    scopus 로고
    • Comprehensive income disclosures and analysts' valuation judgements
    • Hirst, D.E. and P. Hopkins (1998), 'Comprehensive Income Disclosures and Analysts' Valuation Judgements', Journal of Accounting Research (Supplement), pp. 47-75.
    • (1998) Journal of Accounting Research , Issue.SUPPL. , pp. 47-75
    • Hirst, D.E.1    Hopkins, P.2
  • 24
    • 21844495919 scopus 로고
    • Investor reaction to financial analysts' research reports
    • ----, L. Koonce and P. Simko (1995), 'Investor Reaction to Financial Analysts' Research Reports', Journal of Accounting Research (Autumn), pp. 335-52.
    • (1995) Journal of Accounting Research , Issue.AUTUMN , pp. 335-352
    • Koonce, L.1    Simko, P.2
  • 25
    • 0011546056 scopus 로고
    • Is note disclosure an adequate alternative to financial statement recognition?
    • Imhoff, E., R. Lipe and W. Wright (1995), 'Is Note Disclosure an Adequate Alternative to Financial Statement Recognition?' Journal of Financial Statement Analysis (Fall), pp. 70-81.
    • (1995) Journal of Financial Statement Analysis , Issue.FALL , pp. 70-81
    • Imhoff, E.1    Lipe, R.2    Wright, W.3
  • 27
  • 30
    • 52549091403 scopus 로고    scopus 로고
    • The Ohlson model: Contribution to valuation theory, limitations, and empirical applications
    • Lo, K. and T. Lys (1999), 'The Ohlson Model: Contribution to Valuation Theory, Limitations, and Empirical Applications', Working Paper (University of British Columbia).
    • (1999) Working Paper, University of British Columbia
    • Lo, K.1    Lys, T.2
  • 31
    • 77951544080 scopus 로고    scopus 로고
    • Effects of comprehensive income characteristics on nonprofessional investors' judgement: The role of financial statement presentation format
    • Maines, L. and L. McDaniel (1999), 'Effects of Comprehensive Income Characteristics on Nonprofessional Investors' Judgement: The Role of Financial Statement Presentation Format', Working Paper (Indiana University).
    • (1999) Working Paper, Indiana University
    • Maines, L.1    McDaniel, L.2
  • 33
    • 0012844466 scopus 로고    scopus 로고
    • The value-relevance of UK dirty surplus accounting flows
    • O'Hanlon, J. and P. Pope (1999), 'The Value-Relevance of UK Dirty Surplus Accounting Flows', British Accounting Review, pp. 459-82.
    • (1999) British Accounting Review , pp. 459-482
    • O'Hanlon, J.1    Pope, P.2
  • 34
    • 84984180909 scopus 로고
    • Earnings, book values, and dividends in security valuation
    • Ohlson, J. (1995), 'Earnings, Book Values, and Dividends in Security Valuation', Contemporary Accounting Research (Spring), pp. 661-87.
    • (1995) Contemporary Accounting Research , Issue.SPRING , pp. 661-687
    • Ohlson, J.1
  • 35
    • 0004309275 scopus 로고    scopus 로고
    • Accounting earnings, book value and dividends: The theory of the clean surplus equation
    • R. P. Brief and K. V. Peasnell, (New York: Garland Publishing)
    • - (1996), 'Accounting Earnings, Book Value and Dividends: The Theory of the Clean Surplus Equation', in R. P. Brief and K. V. Peasnell, Clean Surplus-A Link Between Accounting and Finance (New York: Garland Publishing).
    • (1996) Clean Surplus-A Link between Accounting and Finance
  • 36
    • 0000442733 scopus 로고    scopus 로고
    • On transitory earnings
    • - (1999), 'On Transitory Earnings', Review of Accounting Studies, Vol. 3/4, pp. 145-62.
    • (1999) Review of Accounting Studies , vol.3-4 , pp. 145-162
  • 38
    • 77951594371 scopus 로고    scopus 로고
    • On the relevance of earnings components valuation and forecasting links
    • Lancaster University
    • Pope, P. and P. Wang (2000), 'On the Relevance of Earnings Components Valuation and Forecasting Links', Working Paper (The Management School, Lancaster University).
    • (2000) Working Paper, Management School
    • Pope, P.1    Wang, P.2
  • 40
    • 0010209122 scopus 로고    scopus 로고
    • The impact of dividends, debt and investment on valuation models
    • Rees, W. (1997), 'The Impact of Dividends, Debt and Investment on Valuation Models', Journal of Business Finance & Accounting, Vol. 24, Nos 7 & 8 (September), pp. 1111-45.
    • (1997) Journal of Business Finance & Accounting , vol.24 , Issue.7-8 SEPTEMBER , pp. 1111-1145
    • Rees, W.1
  • 42
    • 0001814841 scopus 로고    scopus 로고
    • Comprehensive income and the effect of reporting it
    • December
    • Smith, P. and C. Reither (1996), 'Comprehensive Income and the Effect of Reporting It', Financial Analysts Journal (November/December), pp. 14-19.
    • (1996) Financial Analysts Journal , Issue.NOVEMBER , pp. 14-19
    • Smith, P.1    Reither, C.2
  • 43
    • 0010085554 scopus 로고    scopus 로고
    • Linear information, dynamics, dividend irrelevance, corporate valuation and the clean surplus relationship
    • Stark, A. (1997), 'Linear Information, Dynamics, Dividend Irrelevance, Corporate Valuation and the Clean Surplus Relationship', Accounting and Business Research (December), pp. 219-28.
    • (1997) Accounting and Business Research , Issue.DECEMBER , pp. 219-228
    • Stark, A.1
  • 44
    • 43149114794 scopus 로고    scopus 로고
    • Corporate America is fed up with the FASB
    • April 21
    • Zweig, P. (1997), 'Corporate America is Fed Up with the FASB', Business Week (April 21), pp. 108-10.
    • (1997) Business Week , pp. 108-110
    • Zweig, P.1


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.