-
1
-
-
20144374706
-
The value relevance of intangibles: the case of software capitalization
-
Aboody D., Lev B. The value relevance of intangibles: the case of software capitalization. Journal of Accounting Research 1998, 36(Supplement):161-191.
-
(1998)
Journal of Accounting Research
, vol.36
, Issue.SUPPL.
, pp. 161-191
-
-
Aboody, D.1
Lev, B.2
-
2
-
-
77951912929
-
Discussion of scale and the scale effect in market-based accounting research
-
Akbar S., Stark A. Discussion of scale and the scale effect in market-based accounting research. Journal of Business Finance and Accounting 2003, 30(1-2):57-72.
-
(2003)
Journal of Business Finance and Accounting
, vol.30
, Issue.1-2
, pp. 57-72
-
-
Akbar, S.1
Stark, A.2
-
3
-
-
21344476134
-
Relative informativeness of accounting disclosures in different countries
-
Alford A., Jones J., Leftwich R., Zmijewski M. Relative informativeness of accounting disclosures in different countries. Journal of Accounting Research 1993, 31(Supplement):183-233.
-
(1993)
Journal of Accounting Research
, vol.31
, Issue.SUPPL.
, pp. 183-233
-
-
Alford, A.1
Jones, J.2
Leftwich, R.3
Zmijewski, M.4
-
4
-
-
0034340509
-
Country-specific factors related to financial reporting and the value relevance of accounting data
-
Ali A., Hwang L. Country-specific factors related to financial reporting and the value relevance of accounting data. Journal of Accounting Research 2000, 38(1):1-21.
-
(2000)
Journal of Accounting Research
, vol.38
, Issue.1
, pp. 1-21
-
-
Ali, A.1
Hwang, L.2
-
5
-
-
67650645834
-
The value relevance of financial statement recognition versus note disclosure: evidence from goodwill accounting
-
Al-Jifri K., Citron D. The value relevance of financial statement recognition versus note disclosure: evidence from goodwill accounting. European Accounting Review 2009, 18(1):123-140.
-
(2009)
European Accounting Review
, vol.18
, Issue.1
, pp. 123-140
-
-
Al-Jifri, K.1
Citron, D.2
-
6
-
-
34250015578
-
International financial reporting standards (IFRS): pros and cons for investors
-
Ball R. International financial reporting standards (IFRS): pros and cons for investors. Accounting and Business Research 2006, 36:5-27.
-
(2006)
Accounting and Business Research
, vol.36
, pp. 5-27
-
-
Ball, R.1
-
8
-
-
0002604906
-
The relevance of the value relevance literature for financial accounting standard setting: another view
-
Barth M., Beaver W., Landsman W. The relevance of the value relevance literature for financial accounting standard setting: another view. Journal of Accounting and Economics 2001, 31:77-104.
-
(2001)
Journal of Accounting and Economics
, vol.31
, pp. 77-104
-
-
Barth, M.1
Beaver, W.2
Landsman, W.3
-
9
-
-
54649084681
-
Brand values and capital market valuation
-
Barth M., Clement M., Foster G., Kasznik R. Brand values and capital market valuation. Review of Accounting Studies 1998, 3:41-68.
-
(1998)
Review of Accounting Studies
, vol.3
, pp. 41-68
-
-
Barth, M.1
Clement, M.2
Foster, G.3
Kasznik, R.4
-
10
-
-
20144374308
-
Revalued financial, tangible, and intangible assets: associations with share prices and non market-based value estimates
-
Barth M., Clinch G. Revalued financial, tangible, and intangible assets: associations with share prices and non market-based value estimates. Journal of Accounting Research 1998, 36(3):199-233.
-
(1998)
Journal of Accounting Research
, vol.36
, Issue.3
, pp. 199-233
-
-
Barth, M.1
Clinch, G.2
-
11
-
-
65149097065
-
Scale effects in capital markets-based accounting research
-
Barth M., Clinch G. Scale effects in capital markets-based accounting research. Journal of Business Finance and Accounting 2009, 36(3-4):253-288.
-
(2009)
Journal of Business Finance and Accounting
, vol.36
, Issue.3-4
, pp. 253-288
-
-
Barth, M.1
Clinch, G.2
-
12
-
-
3042881948
-
The valuation roles of equity book value and net income as a function of financial health
-
Barth M., Kallapur S. The valuation roles of equity book value and net income as a function of financial health. Contemporary Accounting Research 1996, 13:527-567.
-
(1996)
Contemporary Accounting Research
, vol.13
, pp. 527-567
-
-
Barth, M.1
Kallapur, S.2
-
13
-
-
13644281837
-
Moving the financial accounting research front forward: the UK contribution
-
Beattie V. Moving the financial accounting research front forward: the UK contribution. British Accounting Review 2005, 37:85-114.
-
(2005)
British Accounting Review
, vol.37
, pp. 85-114
-
-
Beattie, V.1
-
14
-
-
0001837476
-
2 in accounting research: measuring changes in value relevance over the last four decades
-
2 in accounting research: measuring changes in value relevance over the last four decades. Journal of Accounting and Economics 1999, 28:83-115.
-
(1999)
Journal of Accounting and Economics
, vol.28
, pp. 83-115
-
-
Brown, S.1
Lo, K.2
Lys, T.3
-
15
-
-
0000964255
-
The information in discretionary outlays: advertising, research, and development
-
Bublitz B., Ettredge M. The information in discretionary outlays: advertising, research, and development. Accounting Review 1989, 64(1):108-124.
-
(1989)
Accounting Review
, vol.64
, Issue.1
, pp. 108-124
-
-
Bublitz, B.1
Ettredge, M.2
-
17
-
-
34548026529
-
Adoption of IFRS in Spain: effect on the comparability and relevance of financial reporting
-
Callao S., Jarne J., Laínez J. Adoption of IFRS in Spain: effect on the comparability and relevance of financial reporting. Journal of International Accounting, Auditing and Taxation 2007, 16:148-178.
-
(2007)
Journal of International Accounting, Auditing and Taxation
, vol.16
, pp. 148-178
-
-
Callao, S.1
Jarne, J.2
Laínez, J.3
-
18
-
-
34249088688
-
How do accounting variables explain stock price movements? Theory and evidence
-
Chen P., Zhang G. How do accounting variables explain stock price movements? Theory and evidence. Journal of Accounting and Economics 2007, 43:219-244.
-
(2007)
Journal of Accounting and Economics
, vol.43
, pp. 219-244
-
-
Chen, P.1
Zhang, G.2
-
19
-
-
0031498152
-
Changes in the value and relevance of earnings and book values over the past forty years
-
Collins D., Maydew E., Weiss I. Changes in the value and relevance of earnings and book values over the past forty years. Journal of Accounting and Economics 1997, 24:39-67.
-
(1997)
Journal of Accounting and Economics
, vol.24
, pp. 39-67
-
-
Collins, D.1
Maydew, E.2
Weiss, I.3
-
20
-
-
0037219731
-
Market valuations in the new economy: an investigation of what has changed
-
Core J., Guay W., Van Buskirk A. Market valuations in the new economy: an investigation of what has changed. Journal of Accounting and Economics 2003, 34:43-67.
-
(2003)
Journal of Accounting and Economics
, vol.34
, pp. 43-67
-
-
Core, J.1
Guay, W.2
Van Buskirk, A.3
-
21
-
-
78149466049
-
Modeling the volatility in the Portuguese stock market: a comparative study with German and US markets
-
December
-
Curto J., Reis E., Esperança J. Modeling the volatility in the Portuguese stock market: a comparative study with German and US markets. Cadernos do Mercado de Valores Mobiliários 2004, 19(December):12-27.
-
(2004)
Cadernos do Mercado de Valores Mobiliários
, vol.19
, pp. 12-27
-
-
Curto, J.1
Reis, E.2
Esperança, J.3
-
22
-
-
67349263558
-
The value relevance and reliability of reported goodwill and identifiable intangible assets
-
Dahmash F., Durand R., Watson J. The value relevance and reliability of reported goodwill and identifiable intangible assets. British Accounting Review 2009, 41:120-137.
-
(2009)
British Accounting Review
, vol.41
, pp. 120-137
-
-
Dahmash, F.1
Durand, R.2
Watson, J.3
-
23
-
-
33644678928
-
The effects of the Asian crisis, corporate governance and accounting system on the valuation of book value and earnings
-
Davis-Friday P., Eng L., Liu C. The effects of the Asian crisis, corporate governance and accounting system on the valuation of book value and earnings. International Journal of Accounting 2006, 41:22-40.
-
(2006)
International Journal of Accounting
, vol.41
, pp. 22-40
-
-
Davis-Friday, P.1
Eng, L.2
Liu, C.3
-
24
-
-
84992991352
-
Accounting and capital markets: a survey of the European evidence
-
Dumontier P., Raffournier B. Accounting and capital markets: a survey of the European evidence. European Accounting Review 2002, 11(1):119-151.
-
(2002)
European Accounting Review
, vol.11
, Issue.1
, pp. 119-151
-
-
Dumontier, P.1
Raffournier, B.2
-
25
-
-
0000797845
-
Discussion of revalued financial, tangible, and intangible assets: association with share prices and non-market-based value estimates
-
Easton P. Discussion of revalued financial, tangible, and intangible assets: association with share prices and non-market-based value estimates. Journal of Accounting Research 1998, 36(Supplement):235-247.
-
(1998)
Journal of Accounting Research
, vol.36
, Issue.SUPPL.
, pp. 235-247
-
-
Easton, P.1
-
26
-
-
77951927595
-
Scale and scale effect in market-based accounting research
-
Easton P., Sommers G. Scale and scale effect in market-based accounting research. Journal of Business Finance and Accounting 2003, 30(1 -2):25-55.
-
(2003)
Journal of Business Finance and Accounting
, vol.30
, Issue.1-2
, pp. 25-55
-
-
Easton, P.1
Sommers, G.2
-
28
-
-
0141830575
-
-
available on the Internet at, (Accessed 13.10.09),Financial Accounting Standards Board (FASB)
-
Financial Accounting Standards Board (FASB) Improving business reporting: insights into enhancing voluntary disclosure available on the Internet at, (Accessed 13.10.09). http://www.fasb.org/brrp/brrp2.shtml.
-
Improving business reporting: insights into enhancing voluntary disclosure
-
-
-
29
-
-
26944456940
-
Measuring the convergence of national accounting standards with international financial reporting standards
-
Fontes M., Rodrigues L., Craig R. Measuring the convergence of national accounting standards with international financial reporting standards. Accounting Forum 2005, 29(4):415-436.
-
(2005)
Accounting Forum
, vol.29
, Issue.4
, pp. 415-436
-
-
Fontes, M.1
Rodrigues, L.2
Craig, R.3
-
30
-
-
0034340519
-
Comparing the accuracy and explainability of dividend, free cash flow and abnormal earnings equity valuation estimates
-
Francis J., Olson P., Oswald D. Comparing the accuracy and explainability of dividend, free cash flow and abnormal earnings equity valuation estimates. Journal of Accounting Research 2000, 38(1):45-70.
-
(2000)
Journal of Accounting Research
, vol.38
, Issue.1
, pp. 45-70
-
-
Francis, J.1
Olson, P.2
Oswald, D.3
-
31
-
-
0033235098
-
Have financial statements lost their relevance?
-
Francis J., Schipper K. Have financial statements lost their relevance?. Journal of Accounting Research 1999, 37(2):319-352.
-
(1999)
Journal of Accounting Research
, vol.37
, Issue.2
, pp. 319-352
-
-
Francis, J.1
Schipper, K.2
-
32
-
-
33644866859
-
Longitudinal value relevance of earnings and intangible assets: evidence from Australian firms
-
Goodwin J., Ahmed K. Longitudinal value relevance of earnings and intangible assets: evidence from Australian firms. Journal of International Accounting, Auditing and Taxation 2006, 15:72-91.
-
(2006)
Journal of International Accounting, Auditing and Taxation
, vol.15
, pp. 72-91
-
-
Goodwin, J.1
Ahmed, K.2
-
33
-
-
0004296209
-
-
Pearson/Prentice Hall, Upper Saddle River, N.J.
-
Greene W. Econometric analysis 2008, Pearson/Prentice Hall, Upper Saddle River, N.J.
-
(2008)
Econometric analysis
-
-
Greene, W.1
-
35
-
-
21844525574
-
The value relevance of German accounting measures: an empirical analysis
-
Harris T., Lang M., Möller H. The value relevance of German accounting measures: an empirical analysis. Journal of Accounting Research 1994, 32(2):187-209.
-
(1994)
Journal of Accounting Research
, vol.32
, Issue.2
, pp. 187-209
-
-
Harris, T.1
Lang, M.2
Möller, H.3
-
38
-
-
0003114392
-
Market structure and market value
-
Hirshey M. Market structure and market value. Journal of Business 1985, 58:89-98.
-
(1985)
Journal of Business
, vol.58
, pp. 89-98
-
-
Hirshey, M.1
-
40
-
-
15844369081
-
Accounting for intangibles assets in Scandinavia, the UK, the US, and by the IASC: challenges and a solution
-
Høegh-Krohn N., Knivsflå K. Accounting for intangibles assets in Scandinavia, the UK, the US, and by the IASC: challenges and a solution. International Journal of Accounting 2000, 35(2):243-265.
-
(2000)
International Journal of Accounting
, vol.35
, Issue.2
, pp. 243-265
-
-
Høegh-Krohn, N.1
Knivsflå, K.2
-
42
-
-
78149468428
-
-
International Accounting Standards Board (IASB). Statement by the Board of the International Accounting Standards Committee, V:\BOARD\2000\4bd00\Legacy 6.doc, available on the Internet at: (Accessed 13.10.09).
-
International Accounting Standards Board (IASB) (2000). Statement by the Board of the International Accounting Standards Committee, V:\BOARD\2000\4bd00\Legacy 6.doc, available on the Internet at: (Accessed 13.10.09). http://www.iasplus.com/resource/iascstmt.pdf.
-
(2000)
-
-
-
43
-
-
78149469930
-
-
(December), International Accounting Standards Board (IASB)
-
International Accounting Standards Board (IASB) Intangible assets project 2007, (December).
-
(2007)
Intangible assets project
-
-
-
44
-
-
85085908934
-
Panel data techniques and accounting research
-
Jager P. Panel data techniques and accounting research. Meditari Accountancy Research 2008, 16(2):53-68.
-
(2008)
Meditari Accountancy Research
, vol.16
, Issue.2
, pp. 53-68
-
-
Jager, P.1
-
46
-
-
21844482282
-
The effects of accounting diversity: evidence from the European Union
-
Joos P., Lang M. The effects of accounting diversity: evidence from the European Union. Journal of Accounting Research 1994, 32(Supplement):141-168.
-
(1994)
Journal of Accounting Research
, vol.32
, Issue.SUPPL.
, pp. 141-168
-
-
Joos, P.1
Lang, M.2
-
47
-
-
1342266669
-
The value relevance and reliability of brand assets recognized by U.K. firms
-
Kallapur S., Kwan S. The value relevance and reliability of brand assets recognized by U.K. firms. Accounting Review 2004, 79(1):151-172.
-
(2004)
Accounting Review
, vol.79
, Issue.1
, pp. 151-172
-
-
Kallapur, S.1
Kwan, S.2
-
49
-
-
0037217368
-
Time-series coefficient variation in value-relevance regressions: a discussion of Core, Guay, and Van Buskirk and new evidence
-
Kothari S., Shanken J. Time-series coefficient variation in value-relevance regressions: a discussion of Core, Guay, and Van Buskirk and new evidence. Journal of Accounting and Economics 2003, 34:69-87.
-
(2003)
Journal of Accounting and Economics
, vol.34
, pp. 69-87
-
-
Kothari, S.1
Shanken, J.2
-
51
-
-
65649112504
-
Impact of international financial reporting standard adoption on key financial ratios
-
Lantto A., Sahlström P. Impact of international financial reporting standard adoption on key financial ratios. Accounting and Finance 2009, 49:341-361.
-
(2009)
Accounting and Finance
, vol.49
, pp. 341-361
-
-
Lantto, A.1
Sahlström, P.2
-
53
-
-
0030079993
-
The capitalization, amortization, and value-relevance of R&D
-
Lev B., Sougiannis T. The capitalization, amortization, and value-relevance of R&D. Journal of Accounting and Economics 1996, 21:107-138.
-
(1996)
Journal of Accounting and Economics
, vol.21
, pp. 107-138
-
-
Lev, B.1
Sougiannis, T.2
-
54
-
-
0033235091
-
The boundaries of financial reporting and how to extend them
-
Lev B., Zarowin P. The boundaries of financial reporting and how to extend them. Journal of Accounting Research 1999, 37(2):353-385.
-
(1999)
Journal of Accounting Research
, vol.37
, Issue.2
, pp. 353-385
-
-
Lev, B.1
Zarowin, P.2
-
55
-
-
78149466189
-
-
Does scale make a difference? (Working paper, Lancaster University), available on the Internet at: (Accessed 13.10.09).
-
Lubberink, M., Pope, P. (2005). Does scale make a difference? (Working paper, Lancaster University), available on the Internet at: (Accessed 13.10.09). http://www.dur.ac.uk/economics.guestspeakers/2004_05/Lubberink.pdf.
-
(2005)
-
-
Lubberink, M.1
Pope, P.2
-
56
-
-
0038112726
-
How informative are earnings numbers that exclude goodwill amortization?
-
Moehrle S., Reynold-Moehrle J., Wallace J. How informative are earnings numbers that exclude goodwill amortization?. Accounting Horizons 2001, 15(3):243-256.
-
(2001)
Accounting Horizons
, vol.15
, Issue.3
, pp. 243-256
-
-
Moehrle, S.1
Reynold-Moehrle, J.2
Wallace, J.3
-
59
-
-
84984180909
-
Earnings, book value and dividends in security valuation
-
Ohlson J. Earnings, book value and dividends in security valuation. Contemporary Accounting Research 1995, 11:611-687.
-
(1995)
Contemporary Accounting Research
, vol.11
, pp. 611-687
-
-
Ohlson, J.1
-
60
-
-
85015610109
-
Value relevance of price, earnings and book values in the Athens Stock Exchange
-
Papadaki A., Siougle G. Value relevance of price, earnings and book values in the Athens Stock Exchange. Managerial Finance 2007, 33(5):309-320.
-
(2007)
Managerial Finance
, vol.33
, Issue.5
, pp. 309-320
-
-
Papadaki, A.1
Siougle, G.2
-
61
-
-
0010209122
-
The impact of dividends, debt and investments on valuation models
-
Rees W. The impact of dividends, debt and investments on valuation models. Journal of Business Finance and Accounting 1997, 24:1111-1140.
-
(1997)
Journal of Business Finance and Accounting
, vol.24
, pp. 1111-1140
-
-
Rees, W.1
-
62
-
-
0003055783
-
The relationship between legal systems and accounting practices
-
Salter S., Doupnik T. The relationship between legal systems and accounting practices. Advances in International Accounting 1992, 5:3-22.
-
(1992)
Advances in International Accounting
, vol.5
, pp. 3-22
-
-
Salter, S.1
Doupnik, T.2
-
63
-
-
10144246580
-
A comparison of value relevance of accounting information in different segments of the Chinese stock market
-
Sami H., Zhou H. A comparison of value relevance of accounting information in different segments of the Chinese stock market. International Journal of Accounting 2004, 39:403-427.
-
(2004)
International Journal of Accounting
, vol.39
, pp. 403-427
-
-
Sami, H.1
Zhou, H.2
-
64
-
-
65149094192
-
The value relevance of major media advertising expenditures: some U.K. evidence
-
Shah S., Stark A., Akbar S. The value relevance of major media advertising expenditures: some U.K. evidence. International Journal of Accounting 2009, 44(4):187-206.
-
(2009)
International Journal of Accounting
, vol.44
, Issue.4
, pp. 187-206
-
-
Shah, S.1
Stark, A.2
Akbar, S.3
-
65
-
-
0002111199
-
The accounting based valuation of corporate R&D
-
Sougiannis T. The accounting based valuation of corporate R&D. Accounting Review 1994, 69(1):44-68.
-
(1994)
Accounting Review
, vol.69
, Issue.1
, pp. 44-68
-
-
Sougiannis, T.1
-
67
-
-
47549096427
-
What financial and non-financial information on intangibles is value-relevant? A review of the evidence
-
Wyatt A. What financial and non-financial information on intangibles is value-relevant? A review of the evidence. Accounting and Business Research 2008, 38(3):217-256.
-
(2008)
Accounting and Business Research
, vol.38
, Issue.3
, pp. 217-256
-
-
Wyatt, A.1
|