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484,509
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JEL Code: M4
5,294,674 Total downloads
Showing Papers 861 - 910 of 13,026
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The Value-Relevance of Cash Flows and Accruals: the Role of Investment Opportunities
Accounting Review, 2008
Krishna R. Kumar and
Gopal V. Krishnan
George Washington University
and
American University
Date Posted: September 07, 2004
Last Revised: January 09, 2008
Working Paper Series
787 downloads
The Value-Relevance of Book Value, Current Earnings, and Management Forecasts of Earnings
Koji Ota
Musashi University - Department of Finance
Date Posted: August 23, 2001
Working Paper Series
1128 downloads
The Value-Relevance of Alternative Accounting Treatments of Software Development Costs
Kevin J. Den Adel
University of Iowa - Department of Accounting
Date Posted: October 27, 1999
Working Paper Series
622 downloads
The Value-Relevance of Adopting IFRS: Evidence from 145 NGAAP Restatements
Oystein Gjerde
,
Kjell Henry Knivsflå and
Frode Saettem
Norwegian School of Economics & Business Administration (NHH)
,
Norwegian School of Economics (NHH)
and
Norwegian School of Economics and Business Administration (NHH)
Date Posted: February 28, 2007
Last Revised: September 29, 2008
Working Paper Series
650 downloads
The Value Relevance of the Qualified Going Concern Opinion
Emiliano Ruiz-Barbadillo
,
Andrés Guiral and
Hiu Lam Choy
University of Cadiz
,
University of Alcala
and
Drexel University
Date Posted: May 08, 2010
Working Paper Series
225 downloads
The Value Relevance of the Foreign Translation Adjustment
Henock Louis
Pennsylvania State University - Smeal College of Business
Date Posted: October 28, 2002
Working Paper Series
552 downloads
The Value Relevance of the Foreign Translation Adjustment
Accounting Review, October 2003
Henock Louis
Pennsylvania State University - Smeal College of Business
Date Posted: April 24, 2003
Accepted Paper Series
The Value Relevance of Revenue for Internet Firms: Does Reporting Grossed-up or Barter Revenue Make a Difference?
Angela K. Davis
University of Oregon
Date Posted: June 30, 2001
Working Paper Series
396 downloads
The Value Relevance of Reputation for Sustainability Leadership
Journal of Business Ethics, Forthcoming, Rotman School of Management Working Paper No. 2201998
Isabel Costa Lourenço
,
Jeffrey L. Callen ,
Manuel Castelo Branco
and
Jose Dias Curto
ISCTE - IUL Business School
,
University of Toronto - Rotman School of Management
,
University of Porto - Faculty of Economics
and
affiliation not provided to SSRN
Date Posted: January 28, 2013
Accepted Paper Series
The Value Relevance of R&D Voluntary Disclosure: Evidence from Listed Companies in France
CAAA Annual Conference 2010
Mehdi Nekhili
,
Walid Cheffi
and
Tchakoute Hubert
Université de Reims
,
Rouen Business School
and
affiliation not provided to SSRN
Date Posted: June 08, 2010
Last Revised: June 13, 2010
Working Paper Series
258 downloads
The Value Relevance of Pension Fair Values and Uncertainty
Jan D. Fasshauer
and
Martin Glaum
Justus-Liebig-University of Giessen
and
Justus-Liebig Universitat Giessen
Date Posted: October 19, 2009
Last Revised: October 25, 2012
Working Paper Series
372 downloads
The Value Relevance of Non-Financial Performance Indicators: New Cues from the European Fashion Industry
Financial Reporting, Forthcoming
Francesco Dainelli
and
Francesco Giunta
University of Florence - Department of Business Administration
and
University of Florence - Dipartimento di Scienze Aziendali
Date Posted: October 05, 2011
Accepted Paper Series
83 downloads
The Value Relevance of Intangible Assets and the Mandatory Adoption of IFRS
Serena Morricone ,
Raffaele Oriani
and
Maurizio Sobrero
University of Lausanne - School of Economics and Business Administration (HEC-Lausanne)
,
Luiss Guido Carli University
and
University of Bologna - Department of Management
Date Posted: May 09, 2010
Working Paper Series
649 downloads
The Value Relevance of Information About Convertible Financial Instruments
Helen Bishop
,
Tony van Zijl
and
Mike Bradbury
affiliation not provided to SSRN
,
Victoria University of Wellington - Faculty of Commerce and Administration
and
affiliation not provided to SSRN
Date Posted: March 26, 2012
Working Paper Series
21 downloads
The Value Relevance of Income Statement Items in an Emerging Capital Market: The Case of Iran
Abbas Aflatooni
and
Mohsen Dastgir Sr.
affiliation not provided to SSRN
and
affiliation not provided to SSRN
Date Posted: September 23, 2009
Working Paper Series
178 downloads
The Value Relevance of Greenhouse Gas Emissions Allowances: An Exploratory Study in the Related United States SO2 Market
European Accounting Review, Forthcoming
Derek Johnston
,
Stephan Sefcik and
Naomi S. Soderstrom
Colorado State University - Department of Accounting
,
University of Washington - Department of Accounting
and
University of Colorado at Boulder
Date Posted: September 03, 2008
Accepted Paper Series
The Value Relevance of Foreign Income: An Australian, Canadian, and British Comparison
Journal of International Financial Management & Accounting, Vol. 14, pp. 171-193, October 2003
Gordon M. Bodnar ,
Lee-Seok Hwang and
Joseph Weintrop
Johns Hopkins University - Paul H. Nitze School of Advanced International Studies (SAIS)
,
Seoul National University - College of Business Administration
and
City University of New York - Baruch College - Stan Ross Department of Accountancy
Date Posted: October 12, 2003
Accepted Paper Series
27 downloads
The Value Relevance of Foreign Currency Translation Adjustments in the Italian Stock Exchange
Journal of Modern Accounting and Auditing, Vol. 8, No. 10, pp. 1523-1534, June 2012
Olga Ferraro
and
Stefania Veltri
University of Calabria, Italy
and
University of Calabria, Italy
Date Posted: December 11, 2012
Accepted Paper Series
56 downloads
The Value Relevance of Financial Statements in the Venture Capital Market
Accounting Review, April 2005
John R. M. Hand
University of North Carolina (UNC) at Chapel Hill - Accounting Area
Date Posted: August 04, 2004
Accepted Paper Series
The Value Relevance of Financial Statements in Private Equity Markets
John R. M. Hand
University of North Carolina (UNC) at Chapel Hill - Accounting Area
Date Posted: January 08, 2004
Working Paper Series
1046 downloads
The Value Relevance of Financial Statement Recognition vs. Disclosure: Evidence from SFAS No. 106
The Accounting Review, Vol 74, No 4, October 1999
Paquita Y. Davis-Friday ,
L. Buky Folami ,
Chao-Shin Liu and
H. Fred Mittelstaedt
CUNY-Baruch College
,
University of Alabama in Huntsville
,
University of Notre Dame - Department of Accountancy
and
University of Notre Dame
Date Posted: February 17, 2000
Accepted Paper Series
The Value Relevance of Financial Statement in Indonesia and the Advertising and Sales Promotion Expense (in Bahasa Indonesia)
Arie Rahayu Hariani
and
Mohammad Nashih
affiliation not provided to SSRN
and
affiliation not provided to SSRN
Date Posted: February 04, 2009
Last Revised: February 11, 2009
Working Paper Series
593 downloads
The Value Relevance of Financial Institutions' Fair Value Disclosures: A Study in the Difficulty of Linking Unrealized Gains and Losses to Equity Values
Abacus, Vol. 38, No. 1, pp. 1-15, 2002
Haim A. Mozes
Fordham University Schools of Business
Date Posted: April 24, 2002
Accepted Paper Series
27 downloads
The Value Relevance of Equity Method Fair Value Disclosures
Journal of Business Finance & Accounting, Vol. 30, pp. 1065-1088, September 2003
Roger C. Graham Jr. ,
Craig E. Lefanowicz and
Kathy R. Petroni
Oregon State University
,
University of Virginia (UVA) - McIntire School of Commerce
and
Michigan State University - Eli Broad College of Business and Eli Broad Graduate School of Management
Date Posted: October 04, 2003
Accepted Paper Series
41 downloads
The Value Relevance of Equity Accounting in Australia during the Pre-Recognition Regulatory Period
Asia-Pacific Journal of Accounting & Economics, Forthcoming
Irene Tutticci
University of Queensland - Business School
Date Posted: October 30, 2002
Accepted Paper Series
The Value Relevance of Environmental Performance
European Accounting Review, Vol. 14, No. 1, 2005
Lars G. Hassel
,
Henrik Nilsson and
Siv Nyquist
University of Umea - Department of Business Administration
,
University of Umea
and
Swedish University of Agricultural Sciences
Date Posted: March 08, 2005
Accepted Paper Series
The Value Relevance of Earnings and the Prediction of One-Year-Ahead Cash Flows
Oliver Kim ,
Steve C. Lim and
Taewoo Park
University of Maryland
,
Texas Christian University - M.J. Neeley School of Business
and
Kennesaw State University
Date Posted: September 13, 2007
Working Paper Series
260 downloads
The Value Relevance of Earnings and Cash Flows: Empirical Evidence for Japan
As published in Journal of International Financial Management & Accounting, Vol 11, No 1, pp. 1-22, Spring 2000
Andreas Charitou ,
Colin D. B. Clubb and
Andreas Andreou
University of Cyprus
,
University of Warwick - Warwick Business School
and
C.N.H. Capital Markets Ltd.
Date Posted: October 05, 2000
Accepted Paper Series
The Value Relevance of Dividends, Book Value and Earnings
New York University Dept. of Accounting Working Paper No. 99-3
Richard P. Brief and
Paul Zarowin
New York University
and
New York University (NYU) - Department of Accounting, Taxation & Business Law
Date Posted: September 01, 1999
Working Paper Series
2496 downloads
The Value Relevance of Disclosing a Single Corporate Target
Tinbergen Institute Discussion Paper No. 03-049/3
Kees Cools and
Mirjam van Praag
Boston Consulting Group
and
University of Amsterdam - Department of Economics
Date Posted: September 15, 2003
Working Paper Series
265 downloads
The Value Relevance of Dirty Surplus Accounting Flows in the Netherlands
CentER Discussion Paper No. 2003-63
Yue Wang
,
Willem Buijink and
R. Eken
Tilburg University - Department of Accounting & Accountancy
,
Tilburg University - Department of Accounting & Accountancy
and
Tilburg University - Department of Accounting & Accountancy
Date Posted: June 15, 2004
Working Paper Series
The Value Relevance of Direct Cash Flows under IFRS
Iain Clacher
,
Alan J. Duboisée de Ricquebourg
and
Allan Hodgson
University of Leeds - Leeds University Business School (LUBS)
,
University of Leeds - Leeds University Business School (LUBS)
and
University of Queensland - Faculty of Business, Economics and Law
Date Posted: October 05, 2011
Last Revised: March 20, 2013
Working Paper Series
182 downloads
The Value Relevance of Changes in Financial Leverage
Valentin Dimitrov and
Prem C. Jain
Rutgers, The State University of New Jersey - Accounting & Information Systems
and
Georgetown University - Department of Accounting and Business Law
Date Posted: April 30, 2005
Working Paper Series
851 downloads
The Value Relevance of Cash Flows, Current Accruals, and Non-Current Accruals in the UK
Saeed Akbar
,
Syed Zulfiqar Ali Shah and
Andrew W. Stark
University of Liverpool - Accounting and Finance Division
,
University of Warwick - Warwick Business School
and
University of Manchester - Manchester Business School
Date Posted: April 09, 2011
Working Paper Series
315 downloads
The Value Relevance of Brazilian Accounting Numbers: An Empirical Investigation
University of Sao Paulo, Department of Accounting Working Paper No. 1
Alexsandro Broedel Lopes
Universidade de São Paulo
Date Posted: May 29, 2002
Working Paper Series
854 downloads
The Value Relevance of Brand Assets Recognized by UK Firms
Sanjay Kallapur and
Sabrina Y. S. Kwan
Indian School of Business
and
Hong Kong University of Science & Technology (HKUST) - Department of Accounting
Date Posted: March 22, 2000
Working Paper Series
1112 downloads
The Value Relevance of Book-Tax Differences in Brazil
Renato Rovetta Passamani
,
Antonio Lopo Martinez
and
Aridelmo Teixeira
FUCAPE Business School
,
FUCAPE Business School
and
FUCAPE Business School
Date Posted: September 01, 2012
Last Revised: November 15, 2012
Working Paper Series
The Value Relevance of Board Gender Diversity for NZX Listed Firms and Its Association with Growth Options
Keitha L. Dunstan ,
Trish Keeper
,
Thu Phuong Truong
and
Tony van Zijl
Bond University - School of Business
,
Victoria University of Wellington
,
Victoria University of Wellington - School of Accounting and Commercial Law
and
Victoria University of Wellington - Faculty of Commerce and Administration
Date Posted: March 27, 2012
Working Paper Series
50 downloads
The Value Relevance of Announcements of Transformational Information Technology Investments
MIS Quarterly, Vol. 27, No. 4, pp. 637-656, December 2003
Andrew Urbaczewski
,
Bruce Dehning
,
John Wells
and
Vernon J. Richardson
University of Michigan - Dearborn
,
Chapman University - The George L. Argyros School of Business & Economics
,
affiliation not provided to SSRN
and
University of Arkansas at Fayetteville
Date Posted: February 25, 2009
Accepted Paper Series
The Value Relevance of Alternative Methods of Accounting for Employee Stock Options
Wayne R. Landsman ,
Ken V. Peasnell ,
Peter F. Pope and
Shu Yeh
University of North Carolina (UNC) at Chapel Hill - Accounting Area
,
Lancaster University - Department of Accounting and Finance
,
City University London
and
National Taiwan University - Department of Accounting
Date Posted: August 01, 2004
Working Paper Series
700 downloads
The Value Relevance of Accounting under Political Uncertainty: Evidence Related to Quebec's Independence Movement
Journal of International Financial Management & Accounting, Vol. 16, No. 1, pp. 49-68, March 2005
Roger C. Graham Jr. ,
Cameron K.J. Morrill and
Janet B. Morrill
Oregon State University
,
University of Manitoba - Department of Accounting and Finance
and
University of Manitoba - Department of Accounting and Finance
Date Posted: February 07, 2005
Accepted Paper Series
32 downloads
The Value Relevance of Accounting Reports
Business Journal For Entrepreneurs, Vol. 22, No. 1, pp. 59-64, 2009
Graeme P. Gould
and
Hussain Gulzar Rammal
affiliation not provided to SSRN
and
University of South Australia - International Graduate School of Management
Date Posted: August 07, 2009
Accepted Paper Series
205 downloads
The Value Relevance of Accounting Numbers, Governance Mechanisms and Web Traffic Ratios of Internet Firms
Ikram Ben Abdallah Jemmali
affiliation not provided to SSRN
Date Posted: September 20, 2006
Working Paper Series
The Value Relevance of Accounting Information Under Greek and International Financial Reporting Standards: The Influence of Firm-Specific Characteristics
International Research Journal of Finance and Economics, No. 76, p. 6, 2011
Konstantinos Papadatos and
Athanasios Bellas
University of Patras- Department of Business Administration
and
University of Patras
Date Posted: November 23, 2011
Accepted Paper Series
177 downloads
The Value Relevance of Accounting Information in Thailand around the 1997 Decline in the Value of the Baht
Roger C. Graham Jr. ,
Raymond D. King and
Jack C. Bailes
Oregon State University
,
University of Oregon - Department of Accounting
and
Oregon State University - College of Business
Date Posted: November 16, 1998
Working Paper Series
644 downloads
The Value Relevance of Accounting Information during a Financial Crisis: Thailand and the 1997 Decline in the Value of the Baht
As published in Journal of International Financial Management & Accounting, Vol 11, No 2, Summer 2000
Roger C. Graham Jr. ,
Jack C. Bailes and
Raymond D. King
Oregon State University
,
Oregon State University - College of Business
and
University of Oregon - Department of Accounting
Date Posted: September 05, 2000
Accepted Paper Series
The Value Relevance of a Non-GAAP Performance Metric to the Capital Markets
Review of Accounting and Finance, Vol 9, No. 3, p. 264-284, 2010
Susan Albring ,
Maria T. Caban-Garcia and
Jacqueline Reck
Syracuse University - Joseph I. Lubin School of Accounting
,
University of South Florida, St. Petersburg
and
University of South Florida - College of Business Administration
Date Posted: August 05, 2008
Last Revised: January 16, 2011
Accepted Paper Series
The Value Relevance of 'Realistic Reporting': Evidence from UK Life Insurers
Joanne Horton
London School of Economics & Political Science (LSE) - Department of Accounting and Finance
Date Posted: September 10, 2006
Working Paper Series
261 downloads
The Value Relevance and Reliability of Brand Assets Recognized by U.K. Firms
The Accounting Review, January 2004
Sanjay Kallapur and
Sabrina Y. S. Kwan
Indian School of Business
and
Hong Kong University of Science & Technology (HKUST) - Department of Accounting
Date Posted: September 09, 2003
Accepted Paper Series
The Value of Verification in Debt Financing: Evidence from Private U.S. Firms
Journal of Accounting Research, Forthcoming, Chicago Booth Accounting Research Paper
Michael Minnis
University of Chicago - Booth School of Business
Date Posted: February 01, 2011
Accepted Paper Series
437 downloads
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