The boundaries of financial reporting and how to extend them
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- Type
- article
- Published
- 1999-01-23
- Cited by
- 2,023
- References
- 9
- OpenAlex
- https://openalex.org/W2010743243
- Semantic Scholar
- https://api.semanticscholar.org/CorpusID:154014664
Keywords
Restructuring, Deregulation, Earnings, Business, Equity (law)
References
- Value-Relevance of Nonfinancial Information: The Wireless Communications Industry
- The Role of R&D Capitalisations in Firm Valuation and Perfor Mance Measurement
- The incremental information content of cash-flow components
- Have financial statements lost their relevance
- Finite Markov chains
- Revalued Financial Tangible, and Intangible Assets: Associations with Share Prices and Non Market-Based Value Estimates
- The Value-Relevance of Intangibles: The Case of Software Capitalization
- Firm-Specificity in Corporate Applied R&D
- The Incremental Information Content of Accrual Versus Cash Flows.
- The Value Relevance of Intangibles: The Case of Software Capitalization
- News or Noise? An Analysis of GNP Revisions
Cited by
- The Value Relevance of Earnings and the Prediction of One-Year-Ahead Cash Flows
- Stock Returns and Accounting Earnings
- The relationship between corporate governance and environmental disclosure : UK evidence
- Accounting- versus economic-based rates of return: implications for profitability measures in the pharmaceutical industry.
- The Value Relevance of Financial Statements within and Across Private and Public Equity Markets
- Changes in the Value-Relevance of Accounting Book Values and Earnings: Empirical Evidence From Japan
- Three essays on audit committees and financial reporting quality
- Value relevance and predictive ability of financial statement information : the case of Saudi Arabia
- The Effect of Industry Business Cycles on the Information in Pro Forma Earnings: Evidence from U.S. REITs
- TWO ESSAYS IN FINANCIAL ACCOUNTING 1. THE ASSOCIATION OF EARNINGS QUALITY WITH FINANCIAL ANALYSTS' EARNINGS FORECAST ATTRIBUTES 2. THE INFLUENCE OF EARNINGS QUALITY ON FINANCIAL ANALYSTS' HERDING BEHAVIOR
- Accounting for Intellectual Capital: Investigating Reliability
- CEO remuneration: Australian evidence of the influence of reputation, performance and governance
- THE RELEVANCE OF VALUE
- The impact of credit risk reporting on the investor perception of firm risk
- Competition between charitable organisations for private donations
- The Role of Transitory Earnings for Managerial Effort Allocation to Intangibles
- El reflejo contable de las actividades innovadoras: limitaciones del sistema
- A Model of Corporate Financial Communications
- Dominant Personalities in Board Committees, Company Characteristics, and Internet Environmental Disclosure by Malaysian Listed Companies
- Corporate Social Capital and Firm Performance: in the Global Information Technology Services Sector
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