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The value relevance of accounting‐based performance measures in emerging economies

https://doi.org/10.1108/01409171211190814
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What this work says

Outgoing claims: the papers this work cites, builds on, or argues with.

inferredcites →https://doi.org/10.1007/s11142-007-9055-yopenalex-snapshot
What drives the increased informativeness of earnings announcements over time?
inferredcites →https://doi.org/10.1007/s11156-005-6334-1openalex-snapshot
The Value-Relevance of Financial and Nonfinancial Information?Evidence from Taiwan?s Information Electronics Industry
inferredcites →https://doi.org/10.1016/0165-4101(90)90066-dopenalex-snapshot
The incremental information content of cash-flow components
inferredcites →https://doi.org/10.1016/0165-4101(94)90016-7openalex-snapshot
Accounting earnings and cash flows as measures of firm performance
inferredcites →https://doi.org/10.1016/0165-4101(95)00397-2openalex-snapshot
The information content of losses
inferredcites →https://doi.org/10.1016/0165-4101(95)00410-6openalex-snapshot
The capitalization, amortization, and value-relevance of R&D
inferredcites →https://doi.org/10.1016/j.intacc.2006.09.008openalex-snapshot
Earnings attributes and investor-protection: International evidence
inferredcites →https://doi.org/10.1016/j.intacc.2008.12.005openalex-snapshot
The value relevance of disclosure: Evidence from the emerging capital market of Egypt
inferredcites →https://doi.org/10.1016/j.jacceco.2003.10.003openalex-snapshot
Incentives versus standards: properties of accounting income in four East Asian countries
inferredcites →https://doi.org/10.1016/j.jacceco.2005.10.003openalex-snapshot
Revenue surprises and stock returns
inferredcites →https://doi.org/10.1016/j.jacceco.2005.10.005openalex-snapshot
Financial reporting incentives for conservative accounting: The influence of legal and political institutions
inferredcites →https://doi.org/10.1016/s0020-7063(00)00075-3openalex-snapshot
Accounting Practices and the Market Valuation of Accounting Numbers: Evidence from Indonesia, Korea, Malaysia, the Philippines, Taiwan, and Thailand
inferredcites →https://doi.org/10.1016/s0020-7063(01)00107-8openalex-snapshot
The nature of information in accruals and cash flows in an emerging capital market: The case of China
inferredcites →https://doi.org/10.1016/s0020-7063(98)90037-1openalex-snapshot
Accounting income, income components and market-to-book equity ratios: Finnish evidence
inferredcites →https://doi.org/10.1016/s0165-4101(00)00012-4openalex-snapshot
The effect of international institutional factors on properties of accounting earnings
inferredcites →https://doi.org/10.1016/s0165-4101(01)00011-8openalex-snapshot
Accounting standards and value relevance of financial statements: An international analysis
inferredcites →https://doi.org/10.1016/s0165-4101(01)00019-2openalex-snapshot
The relevance of the value relevance literature for financial accounting standard setting: another view
inferredcites →https://doi.org/10.1016/s0165-4101(01)00029-5openalex-snapshot
The relevance of the value-relevance literature for financial accounting standard setting
inferredcites →https://doi.org/10.1016/s0165-4101(01)00030-1openalex-snapshot
Capital markets research in accounting
inferredcites →https://doi.org/10.1016/s0165-4101(02)00087-3openalex-snapshot
Market valuations in the New Economy: an investigation of what has changed
inferredcites →https://doi.org/10.1016/s0165-4101(96)00430-2openalex-snapshot
Value-relevance of nonfinancial information: The wireless communications industry
inferredcites →https://doi.org/10.1016/s0165-4101(97)00015-3openalex-snapshot
Changes in the value-relevance of earnings and book values over the past forty years
inferredcites →https://doi.org/10.1016/s0165-4101(98)00010-xopenalex-snapshot
Does EVA® beat earnings? Evidence on associations with stock returns and firm values
inferredcites →https://doi.org/10.1016/s0165-4101(98)00033-0openalex-snapshot
Is comprehensive income superior to net income as a measure of firm performance?
inferredcites →https://doi.org/10.1016/s0165-4101(99)00023-3openalex-snapshot
Use of R2 in accounting research: measuring changes in value relevance over the last four decades
inferredcites →https://doi.org/10.1016/s0304-405x(03)00121-1openalex-snapshot
Earnings management and investor protection: an international comparison
inferredcites →https://doi.org/10.1016/s0897-3660(02)15024-0openalex-snapshot
The conflict between IAS disclosure requirements and the secretive culture in Egypt
inferredcites →https://doi.org/10.1016/s1061-9518(03)00002-8openalex-snapshot
Introducing International Accounting Standards to an emerging capital market: relative familiarity and language effect in Egypt
inferredcites →https://doi.org/10.1023/a:1011675227890openalex-snapshot
A Rude Awakening: Internet Shakeout in 2000
inferredcites →https://doi.org/10.1023/a:1024409311267openalex-snapshot
Differential Market Reactions to Revenue and Expense Surprises
inferredcites →https://doi.org/10.1023/b:rast.0000028184.06279.57openalex-snapshot
The Role of Expectations in Explaining the Cross-Section of Stock Returns
inferredcites →https://doi.org/10.1080/00014788.1993.9729879openalex-snapshot
On the Usefulness of Operating Income, Net Income and Comprehensive Income in Explaining Security Returns
inferredcites →https://doi.org/10.1080/0963818042000279722openalex-snapshot
The value relevance of environmental performance
inferredcites →https://doi.org/10.1080/09638180802481615openalex-snapshot
The Value Relevance of Greenhouse Gas Emissions Allowances: An Exploratory Study in the Related United States SO2Market
inferredcites →https://doi.org/10.1108/03074350910923491openalex-snapshot
Market value, book value and earnings: is bank efficiency a missing link?
inferredcites →https://doi.org/10.1108/10569210580000188openalex-snapshot
The value relevance of earnings and book values in equity valuation: An international perspective ‐ The case of Kuwait
inferredcites →https://doi.org/10.1108/14757700610686444openalex-snapshot
Accounting information, value relevance, and investors’ behavior in the Egyptian equity market
inferredcites →https://doi.org/10.1108/17439130610705526openalex-snapshot
Is economic value added more associated with stock return than accounting earnings? The UK evidence
inferredcites →https://doi.org/10.1108/eb043411openalex-snapshot
The Impact of the Corporate Life‐Cycle on the Value‐Relevance of Disaggregated Earnings Components
inferredcites →https://doi.org/10.1111/1475-679x.00056openalex-snapshot
The Value Relevance of Revenue for Internet Firms: Does Reporting Grossed‐up or Barter Revenue Make a Difference?
inferredcites →https://doi.org/10.1111/1475-679x.00071openalex-snapshot
Has the Information Content of Quarterly Earnings Announcements Declined in the Past Three Decades?
inferredcites →https://doi.org/10.1111/j.1468-5957.2006.00595.xopenalex-snapshot
Testing the Information Set Perspective of UK Financial Reporting Standard No.3: Reporting Financial Performance
inferredcites →https://doi.org/10.1111/j.1475-679x.2008.00306.xopenalex-snapshot
Mandatory IFRS Reporting around the World: Early Evidence on the Economic Consequences
inferredcites →https://doi.org/10.1111/j.1540-6261.2006.00884.xopenalex-snapshot
Market Reactions to Tangible and Intangible Information
inferredcites →https://doi.org/10.1111/j.1745-6622.1996.tb00109.xopenalex-snapshot
EVA® AND MARKET VALUE
inferredcites →https://doi.org/10.1111/j.1745-6622.1997.tb00139.xopenalex-snapshot
EVA, ACCOUNTING PROFITS, AND CEO TURNOVER: AN EMPIRICAL EXAMINATION, 1985–1994
inferredcites →https://doi.org/10.1111/j.1911-3846.1999.tb00599.xopenalex-snapshot
The Use of Trade Association Disclosures by Investors and Analysts: Evidence from the Semiconductor Industry*
inferredcites →https://doi.org/10.1162/00346530151143815openalex-snapshot
Does the Market Value Environmental Performance?
inferredcites →https://doi.org/10.1177/0148558x9701200203openalex-snapshot
Environmental Information and Market Reactions to Environmental Legislation
inferredcites →https://doi.org/10.1504/aajfa.2008.016890openalex-snapshot
Compliance with International Accounting Standards in a national context: some empirical evidence from the Cairo and Alexandria Stock Exchanges
inferredcites →https://doi.org/10.1504/ijaf.2010.034402openalex-snapshot
An investigation of the views and perceptions of external users of corporate annual reports in emerging economies: the case of Egypt
inferredcites →https://doi.org/10.1504/ijepee.2009.030935openalex-snapshot
Performance measures: traditional accounting measures vs. modern value-based measures. The case of earnings and EVA® in the Athens Stock Exchange (ASE)
inferredcites →https://doi.org/10.1506/j6p4-2uyp-hfxy-rbt1openalex-snapshot
The Declining Value‐relevance of Accounting Information and Non‐Information‐based Trading: An Empirical Analysis*
inferredcites →https://doi.org/10.1506/xvqv-nq4a-08ex-fc8aopenalex-snapshot
The Relative and Incremental Explanatory Power of Earnings and Alternative (to Earnings) Performance Measures for Returns*
inferredcites →https://doi.org/10.2307/2490070openalex-snapshot
The Information Content of Annual Earnings Announcements
inferredcites →https://doi.org/10.2307/2490232openalex-snapshot
An Empirical Evaluation of Accounting Income Numbers
inferredcites →https://doi.org/10.2307/2490728openalex-snapshot
The Information Contained in the Components of Earnings
inferredcites →https://doi.org/10.2307/2490732openalex-snapshot
The Association of Operating Cash Flow and Accruals with Security Returns
inferredcites →https://doi.org/10.2307/2490736openalex-snapshot
The Relative Information Content of Accruals and Cash Flows: Combined Evidence at the Earnings Announcement and Annual Report Release Date
inferredcites →https://doi.org/10.2307/2491304openalex-snapshot
Are Nonfinancial Measures Leading Indicators of Financial Performance? An Analysis of Customer Satisfaction
inferredcites →https://doi.org/10.2307/2491312openalex-snapshot
The Value Relevance of Intangibles: The Case of Software Capitalization
inferredcites →https://doi.org/10.2307/2491411openalex-snapshot
Accounting Standard-Setting Organizations and Earnings Relevance: Longitudinal Evidence from NYSE Common Stocks, 1927-93
inferredcites →https://doi.org/10.2307/2491412openalex-snapshot
Have Financial Statements Lost Their Relevance?
inferredcites →https://doi.org/10.2307/2491413openalex-snapshot
The Boundaries of Financial Reporting and How to Extend Them
inferredcites →https://doi.org/10.2307/2491446openalex-snapshot
Estimation and Market Valuation of Environmental Liabilities Relating to Superfund Sites
inferredcites →https://doi.org/10.2307/2672912openalex-snapshot
The Eyeballs Have It: Searching for the Value in Internet Stocks
inferredcites →https://doi.org/10.2308/acch.2008.22.2.199openalex-snapshot
The Role of Revenue in Firm Valuation
inferredcites →https://doi.org/10.2308/accr.2000.75.2.209openalex-snapshot
The Value Relevance of Nonfinancial Measures of Air Pollution in the Electric Utility Industry
inferredcites →https://doi.org/10.2308/accr.2001.76.1.27openalex-snapshot
Accruals and the Prediction of Future Cash Flows
inferredcites →https://doi.org/10.2308/accr.2002.77.2.453openalex-snapshot
Perspectives on Recent Capital Market Research
inferredcites →https://doi.org/10.2308/accr.2006.81.5.983openalex-snapshot
The Importance of Reporting Incentives: Earnings Management in European Private and Public Firms
inferredcites →https://doi.org/10.2308/accr.2007.82.2.457openalex-snapshot
Earnings, Cash Flows, and Ex Post Intrinsic Value of Equity
inferredcites →https://doi.org/10.2308/accr.2008.83.4.997openalex-snapshot
The Value-Relevance of Cash Flows and Accruals: The Role of Investment Opportunities
inferredcites →https://doi.org/10.2308/accr.2010.85.1.227openalex-snapshot
Information Content and Value Relevance of Depreciation: A Cross-Industry Analysis
inferredcites →https://doi.org/10.2308/accr.2010.85.3.753openalex-snapshot
Which Performance Measures Do Investors Around the World Value the Most—and Why?
inferredcites →https://doi.org/10.2308/tar-9608042309openalex-snapshot
Do Stock Prices Fully Reflect Information in Accruals and Cash Flows About Future Earnings?
inferredcites →https://doi.org/10.35808/ersj/219openalex-snapshot
EVA Reconsidered for the Greek Capital Market

What points at this work

Incoming claims: where this work appears in other papers’ reference lists and arguments.

inferred← citeshttps://doi.org/10.2139/ssrn.4618946openalex-extracted
Investigating the Influence of IFRS Adoption on the Quality of Accounting Practices: A Review on Augmented Disclosure Demands
inferred← citeshttps://doi.org/10.1007/978-3-319-27573-4_1openalex-snapshot
The Value Relevance of Audit Report Under IFRS in the Case of Romanian Listed Companies
inferred← citeshttps://doi.org/10.1016/j.sbspro.2013.12.479openalex-snapshot
Empirical Study on the Informative Value of the Accounting Data Provided by the Companies Quoted in the Bucharest Stock Exchange
inferred← citeshttps://doi.org/10.1016/j.sbspro.2014.07.539openalex-snapshot
The Influence of the Principal Dimensions of Accounting Information on the Capital Gains Yield in the Case of Romanian Listed Companies
inferred← citeshttps://doi.org/10.1016/s2212-5671(15)00090-8openalex-snapshot
The Relevance of Financial Reporting on the Performance of Quoted Romanian Companies in the Context of Adopting the IFRS
inferred← citeshttps://doi.org/10.1016/s2212-5671(15)00928-4openalex-snapshot
Harnessing Financial Information in Investors Decissions: Accrual Accounting versus Cash Accounting
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What is more relevant? A comparison of cash flows indicators versus profit or loss from listed European companies
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The moderating effect of audit quality and COVID-19 on the dividend payout-firm performance relationship: Egypt evidence
inferred← citeshttps://doi.org/10.1080/23311975.2025.2524045openalex-snapshot
Unravelling non-linear dynamics between audit committees and financial reporting quality in emerging markets
inferred← citeshttps://doi.org/10.1108/jaar-11-2019-0153openalex-snapshot
Auditor's report, auditor's size and value relevance of accounting information
inferred← citeshttps://doi.org/10.1108/jaee-01-2025-0022openalex-snapshot
The perceptions of international accounting standards’ application in emerging economies: an institutional perspective
inferred← citeshttps://doi.org/10.1108/jaee-10-2017-0098openalex-snapshot
External auditor type, discretionary accruals and investors’ reactions
inferred← citeshttps://doi.org/10.1108/jfra-05-2021-0130openalex-snapshot
The impact of institutional ownership on the value relevance of accounting information: evidence from Egypt
inferred← citeshttps://doi.org/10.1108/jfra-10-2017-0095openalex-snapshot
Earnings relevance changes post the Egyptian revolution crisis
inferred← citeshttps://doi.org/10.1108/maj-01-2016-1304openalex-snapshot
The impact of earnings management on the value relevance of earnings
inferred← citeshttps://doi.org/10.1108/mrr-02-2016-0031openalex-snapshot
The value relevance of earnings, cash flows and book values in Egypt
inferred← citeshttps://doi.org/10.1111/1911-3838.12280openalex-snapshot
The Value Relevance of Earnings, Book Values, and Other Accounting Information and the Role of Economic Conditions in Value Relevance: A Literature Review*
inferred← citeshttps://doi.org/10.1515/rebs-2016-0035openalex-snapshot
The Value Relevance of Financial Information Under the Influence of Country Risks. The Case of the Indian Listed Companies
inferred← citeshttps://doi.org/10.18593/race.v16i1.12052openalex-snapshot
Relevância da informação contábil para o mercado brasileiro de capitais: uma análise comparativa entre lucro líquido, lucro abrangente e fluxo de caixa operacional
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The Impact of the New Accounting Reporting Among Listed Firms in Nigerian Stock Market
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أثر جودة المراجعة المدرکة على أسعار الأسهم کمؤشر لقیمة الشرکة – دراسة تطبیقیة على الشرکات المقیدة بالبورصة المصریة
inferred← citeshttps://doi.org/10.22495/cbv12i2art6openalex-snapshot
The importance of the IFRS in India
inferred← citeshttps://doi.org/10.2478/foli-2024-0025openalex-snapshot
Have COVID-19 and the War in Ukraine Caused a Decline in the Value Relevance of Accounting Information? Evidence from Poland
inferred← citeshttps://doi.org/10.25105/ijca.v3i1.6139openalex-snapshot
IMPACT STREET EARNINGS ON FINANCIAL DISTRESS
inferred← citeshttps://doi.org/10.2991/aebmr.k.211124.044openalex-snapshot
Investor Response to Financial Performance and Business Prospect
inferred← citeshttps://doi.org/10.31142/ijtsrd18346openalex-snapshot
Effect of IFRS on Value Relevance of Accounting Information: Evidence from Quoted Manufacturing Firms in Nigeria
inferred← citeshttps://doi.org/10.31384/jisrmsse/2021.19.2.12openalex-snapshot
Value Relevance of Financial Reporting: In Pre IFRS, Post IFRS and Transition Regime
inferred← citeshttps://doi.org/10.3390/su12229748openalex-snapshot
Companies’ Sustainable Growth, Accounting Quality, and Investments Performances. The Case of the Romanian Capital Market
inferred← citeshttps://doi.org/10.36941/ajis-2022-0121openalex-snapshot
Dividends Payout and Earnings Predictability: Evidence from a Developing Country
inferred← citeshttps://doi.org/10.5007/2175-8069.2012v9n18p137openalex-snapshot
A relevância da informação contábil na identificação de empresas criadoras de valor: um estudo do setor de energia elétrica brasileiro
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Accounting Information: Which Information Attracts Investors Attention First?
inferred← citeshttps://doi.org/10.5539/ijbm.v12n10p223openalex-snapshot
Value Relevance of Accounting Information in Explaining Stock Returns in Sri Lanka
inferred← citeshttps://doi.org/10.5755/j01.ee.25.4.2775openalex-snapshot
The Economic Consequences of Mandatory IFRS Reporting: Emerging Market Perspective
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The Value Relevance of Accounting Disclosures among Nigerian Financial Institutions after the IFRS Adoption
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