메뉴 건너뛰기




Volumn 29, Issue 9, 2006, Pages 580-597

The valuation relevance of non-financial information

Author keywords

Accounting valuations; Financial information; Information disclosure; Management information

Indexed keywords


EID: 84993083623     PISSN: 01409174     EISSN: None     Source Type: Journal    
DOI: 10.1108/01409170610709014     Document Type: Article
Times cited : (49)

References (33)
  • 4
    • 23744467779 scopus 로고    scopus 로고
    • A methodology for analysing and evaluating narratives in annual reports: a comprehensive descriptive profile and metrics for disclosure quality attributes
    • Beattie, V., McInnes, B. and Fearnley, S. (2004), “A methodology for analysing and evaluating narratives in annual reports: a comprehensive descriptive profile and metrics for disclosure quality attributes”, Accounting Forum, Vol. 28, pp. 205-36.
    • (2004) Accounting Forum , vol.28 , pp. 205-236
    • Beattie, V.1    McInnes, B.2    Fearnley, S.3
  • 5
    • 0001837476 scopus 로고    scopus 로고
    • Use of R2 in accounting research: measuring changes in value relevance over the last four decades
    • Brown, S., Lo, K. and Lys, T. (1998), “Use of R2 in accounting research: measuring changes in value relevance over the last four decades”, Journal of Accounting and Economics, Vol. 28, pp. 83-115.
    • (1998) Journal of Accounting and Economics , vol.28 , pp. 83-115
    • Brown, S.1    Lo, K.2    Lys, T.3
  • 7
    • 27944479739 scopus 로고    scopus 로고
    • An analysis of disclosure in the annual reports of UK and Dutch companies
    • Camfferman, K. and Cooke, T.E. (2002), “An analysis of disclosure in the annual reports of UK and Dutch companies”, Journal of International Accounting Research, Vol. 1, pp. 3-30.
    • (2002) Journal of International Accounting Research , vol.1 , pp. 3-30
    • Camfferman, K.1    Cooke, T.E.2
  • 8
    • 0003566769 scopus 로고    scopus 로고
    • The decline in value relevance of earnings and book values
    • Harvard University Cambridge, MA
    • Chang, J. (1998), “The decline in value relevance of earnings and book values”, working paper, Harvard University, Cambridge, MA.
    • (1998) working paper
    • Chang, J.1
  • 9
    • 84949172687 scopus 로고
    • Voluntary financial disclosure by Mexican corporations
    • Chow, C.W. and Wong-Boren, A. (1987), “Voluntary financial disclosure by Mexican corporations”, The Accounting Review, Vol. 62, pp. 533-41.
    • (1987) The Accounting Review , vol.62 , pp. 533-541
    • Chow, C.W.1    Wong-Boren, A.2
  • 10
    • 84993048586 scopus 로고    scopus 로고
    • Citigroup
    • Analyst report, Smith Barney
    • Citigroup (2005a), Analyst Report of Amgen, Analyst report, Smith Barney.
    • (2005) Analyst Report of Amgen
  • 11
    • 84992995429 scopus 로고    scopus 로고
    • Citigroup
    • Analyst report, Smith Barney
    • Citigroup (2005b), Analyst Report of American Standard, Analyst report, Smith Barney.
    • (2005) Analyst Report of American Standard
  • 13
    • 84993076076 scopus 로고
    • An assessment of voluntary disclosure in the annual reports of Japanese corporations
    • Cooke, T.E. (1991), “An assessment of voluntary disclosure in the annual reports of Japanese corporations”, International Journal of Accounting, Vol. 26, pp. 174-90.
    • (1991) International Journal of Accounting , vol.26 , pp. 174-190
    • Cooke, T.E.1
  • 14
    • 79960624792 scopus 로고    scopus 로고
    • Analyst comments and the relation between analyst and firm disclosures
    • University of Pennsylvania
    • De Franco, G. (2004), “Analyst comments and the relation between analyst and firm disclosures”, PhD dissertation, University of Pennsylvania.
    • (2004) PhD dissertation
    • De Franco, G.1
  • 18
    • 0033235098 scopus 로고    scopus 로고
    • Have financial statements lost their relevance?
    • Francis, J. and Schipper, K. (1999), “Have financial statements lost their relevance?”, Journal of Accounting Research, Vol. 37, pp. 319-52.
    • (1999) Journal of Accounting Research , vol.37 , pp. 319-352
    • Francis, J.1    Schipper, K.2
  • 19
    • 0033454756 scopus 로고    scopus 로고
    • An empirical examination of conference calls as a voluntary disclosure medium
    • Frankel, R., Johnson, M. and Skinner, D.J. (1999), “An empirical examination of conference calls as a voluntary disclosure medium”, Journal of Accounting Research, Vol. 37, pp. 133-50.   
    • (1999) Journal of Accounting Research , vol.37 , pp. 133-150
    • Frankel, R.1    Johnson, M.2    Skinner, D.J.3
  • 20
    • 34547589221 scopus 로고    scopus 로고
    • Intangible assets and firms’ disclosures: an empirical investigation
    • Gelb, D.S. (2002), “Intangible assets and firms’ disclosures: an empirical investigation”, Journal of Business Finance and Accounting, Vol. 29, pp. 457-76.
    • (2002) Journal of Business Finance and Accounting , vol.29 , pp. 457-476
    • Gelb, D.S.1
  • 23
    • 0033235091 scopus 로고    scopus 로고
    • The boundaries of financial reporting and how to extend them
    • Supplement
    • Lev, B. and Zarowin, P. (1999), “The boundaries of financial reporting and how to extend them”, Journal of Accounting Research, Vol. 37, Supplement, pp. 353-85.
    • (1999) Journal of Accounting Research , vol.37 , pp. 353-385
    • Lev, B.1    Zarowin, P.2
  • 24
    • 0038405147 scopus 로고    scopus 로고
    • A review of empirical research into financial disclosure
    • University of Northumbria at Newcastle
    • Marston, C. and Shrives, P. (1996), “A review of empirical research into financial disclosure”, working paper, University of Northumbria at Newcastle.
    • (1996) working paper
    • Marston, C.1    Shrives, P.2
  • 25
    • 0001081642 scopus 로고
    • The determinants of voluntary financial disclosure by Swiss listed companies
    • Raffournier, B. (1995), “The determinants of voluntary financial disclosure by Swiss listed companies”, European Accounting Review, Vol. 4, pp. 261-81.
    • (1995) European Accounting Review , vol.4 , pp. 261-281
    • Raffournier, B.1
  • 28
    • 0042923230 scopus 로고    scopus 로고
    • Content analysis of information cited in reports of sell-side financial analysts
    • Rogers, R. and Grant, J. (1997), “Content analysis of information cited in reports of sell-side financial analysts”, Journal of Financial Statements Analysis, Vol. 3, pp. 17-30.
    • (1997) Journal of Financial Statements Analysis , vol.3 , pp. 17-30
    • Rogers, R.1    Grant, J.2
  • 29
    • 84992964213 scopus 로고    scopus 로고
    • IPO pricing – does prospectus disclosure matter?
    • Uppsala University
    • Ström, N. (2006), “IPO pricing – does prospectus disclosure matter?”, working paper, Uppsala University.
    • (2006) working paper
    • Ström, N.1
  • 30
    • 23744450829 scopus 로고    scopus 로고
    • Corporate nonfinancial disclosure practices and financial analyst forecast ability across three European countries
    • Vanstraelen, A., Zarzeski, M.T. and Robb, S.W.G. (2003), “Corporate nonfinancial disclosure practices and financial analyst forecast ability across three European countries”, Journal of International Financial Management and Accounting, Vol. 14, pp. 249-78.
    • (2003) Journal of International Financial Management and Accounting , vol.14 , pp. 249-278
    • Vanstraelen, A.1    Zarzeski, M.T.2    Robb, S.W.G.3
  • 31
    • 0002044184 scopus 로고
    • The future of accounting and disclosure in an evolving world: the need for a dramatic change
    • Wallman, S.M.H. (1995), “The future of accounting and disclosure in an evolving world: the need for a dramatic change”, Accounting Horizons, Vol. 9, pp. 81-91.
    • (1995) Accounting Horizons , vol.9 , pp. 81-91
    • Wallman, S.M.H.1
  • 33
    • 21344483941 scopus 로고
    • Cross-sectional determinants of analyst ratings of corporate disclosures
    • Lang, M.H. and Lundholm, R.J. (1993), “Cross-sectional determinants of analyst ratings of corporate disclosures”, Journal of Accounting Research, Vol. 31, pp. 246-71.
    • (1993) Journal of Accounting Research , vol.31 , pp. 246-271
    • Lang, M.H.1    Lundholm, R.J.2


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.