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A Consistent Research Design for Value Relevance Studies

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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/b97848openalex-extracted

A Distribution-Free Theory of Nonparametric Regression

inferredcites →https://doi.org/10.1016/0164-0704(82)90069-6openalex-extracted

American industry: Structure, conduct, performance

inferredcites →https://doi.org/10.1016/0165-4101(83)90004-6openalex-extracted

Some economic determinants of time-series properties of earnings

inferredcites →https://doi.org/10.1016/0165-4101(95)00397-2openalex-extracted

The information content of losses

inferredcites →https://doi.org/10.1016/0304-4076(87)90027-3openalex-extracted

Mean and variance of R2 in small and moderate samples

inferredcites →https://doi.org/10.1016/j.jacceco.2004.06.003openalex-extracted

The market pricing of accruals quality

inferredcites →https://doi.org/10.1016/j.jacceco.2004.11.002openalex-extracted

Performance matched discretionary accrual measures

inferredcites →https://doi.org/10.1016/j.jacceco.2008.09.005openalex-extracted

Earnings volatility and earnings predictability

inferredcites →https://doi.org/10.1016/j.jacceco.2012.03.001openalex-extracted

Are IFRS-based and US GAAP-based accounting amounts comparable?

inferredcites →https://doi.org/10.1016/s0165-4101(01)00029-5openalex-extracted

The relevance of the value-relevance literature for financial accounting standard setting

inferredcites →https://doi.org/10.1016/s0165-4101(02)00091-5openalex-extracted

Time-series coefficient variation in value-relevance regressions: a discussion of Core, Guay, and Van Buskirk and new evidence

inferredcites →https://doi.org/10.1016/s0165-4101(97)00015-3openalex-extracted

Changes in the value-relevance of earnings and book values over the past forty years

inferredcites →https://doi.org/10.1016/s0165-4101(99)00023-3openalex-extracted

Use of R2 in accounting research: measuring changes in value relevance over the last four decades

inferredcites →https://doi.org/10.1023/a:1011255602608openalex-extracted

Linear Accounting Valuation When Abnormal Earnings Are AR(2)

inferredcites →https://doi.org/10.1023/a:1011338221623openalex-extracted

Ratio Analysis and Equity Valuation: From Research to Practice

inferredcites →https://doi.org/10.1080/00031305.1992.10475879openalex-extracted

An Introduction to Kernel and Nearest-Neighbor Nonparametric Regression

inferredcites →https://doi.org/10.1080/10293523.2014.11082568openalex-extracted

The effect of the accrual component of earnings volatility on security analysts' target price forecast performance

inferredcites →https://doi.org/10.1093/rfs/8.2.275openalex-extracted

A Critique of Size-Related Anomalies

inferredcites →https://doi.org/10.1111/1468-5957.00482openalex-extracted

Scale and the Scale Effect in Market‐based Accounting Research

inferredcites →https://doi.org/10.1111/j.1468-5957.2007.02044.xopenalex-extracted

Across‐sample Incomparability of R2s and Additional Evidence on Value Relevance Changes Over Time

inferredcites →https://doi.org/10.1111/j.1468-5957.2009.02133.xopenalex-extracted

Scale Effects in Capital Markets‐Based Accounting Research

inferredcites →https://doi.org/10.1111/j.1475-679x.2008.00293.xopenalex-extracted

Earnings Volatility, Cash Flow Volatility, and Informed Trading

inferredcites →https://doi.org/10.1111/j.1911-3846.1995.tb00461.xopenalex-extracted

Earnings, Book Values, and Dividends in Equity Valuation*

inferredcites →https://doi.org/10.1111/j.1911-3846.1995.tb00462.xopenalex-extracted

Valuation and Clean Surplus Accounting for Operating and Financial Activities*

inferredcites →https://doi.org/10.1111/j.1911-3846.1996.tb00514.xopenalex-extracted

The Effects of Cross‐Sectional Scale Differences on Regression Results in Empirical Accounting Research*

inferredcites →https://doi.org/10.1111/jbfa.12067openalex-extracted

Relevance of Differences Between Net Income Based on IFRS and Domestic Standards for European Firms

inferredcites →https://doi.org/10.1111/jbfa.12071openalex-extracted

Earnings Quality Measures and Excess Returns

inferredcites →https://doi.org/10.1177/0148558x0001500311openalex-extracted

The Ohlson Model: Contribution to Valuation Theory, Limitations, and Empirical Applications

inferredcites →https://doi.org/10.1177/0148558x0502000104openalex-extracted

Scale Factor, R 2 , and the Choice of Levels versus Returns Models

inferredcites →https://doi.org/10.1177/0148558x9100600204openalex-extracted

An Evaluation of Accounting Rate-of-return

inferredcites →https://doi.org/10.1515/9780691188485openalex-extracted

Theory of the Consumption Function

inferredcites →https://doi.org/10.2139/ssrn.158509openalex-extracted

inferredcites →https://doi.org/10.2139/ssrn.1837003openalex-extracted

inferredcites →https://doi.org/10.2139/ssrn.204029openalex-extracted

Accounting Information, Capital Investment Decisions, and Equity Valuation: Theory and Empirical Implications

inferredcites →https://doi.org/10.2139/ssrn.210948openalex-extracted

inferredcites →https://doi.org/10.2139/ssrn.228950openalex-extracted

The Relevance of the Value Relevance Literature for Financial Accounting Standard Setting

inferredcites →https://doi.org/10.2139/ssrn.251188openalex-extracted

inferredcites →https://doi.org/10.2139/ssrn.264859openalex-extracted

Performance Matched Discretionary Accrual Measures

inferredcites →https://doi.org/10.2139/ssrn.280873openalex-extracted

The Impact of Valuation Models on Value-Relevance Studies in Accounting: A Review of Theory and Evidence

inferredcites →https://doi.org/10.2139/ssrn.312761openalex-extracted

Across-Sample Incomparability of R2s and Additional Evidence on Value Relevance Changes Over Time

inferredcites →https://doi.org/10.2139/ssrn.555684openalex-extracted

The Effects of Scale Differences on Inferences in Accounting Research: Coefficient Estimates, Tests of Incremental Association, and Relative Value Relevance

inferredcites →https://doi.org/10.2139/ssrn.927305openalex-extracted

inferredcites →https://doi.org/10.2307/1928318openalex-extracted

Market Power and/or Efficiency?

inferredcites →https://doi.org/10.2307/2329112openalex-extracted

inferredcites →https://doi.org/10.2307/2491047openalex-extracted

Earnings Management During Import Relief Investigations

inferredcites →https://doi.org/10.2307/2491314openalex-extracted

Revalued Financial, Tangible, and Intangible Assets: Associations with Share Prices and Non-Market-Based Value Estimates

inferredcites →https://doi.org/10.2307/2491315openalex-extracted

Discussion of Revalued Financial, Tangible, and Intangible Assets: Association with Share Prices and Non-Market-Based Value Estimates

inferredcites →https://doi.org/10.2307/2491411openalex-extracted

Accounting Standard-Setting Organizations and Earnings Relevance: Longitudinal Evidence from NYSE Common Stocks, 1927-93

inferredcites →https://doi.org/10.2307/2491413openalex-extracted

The Boundaries of Financial Reporting and How to Extend Them

inferredcites →https://doi.org/10.2307/2491500openalex-extracted

Uncertainty Resolution and the Theory of Depreciation Measurement

inferredcites →https://doi.org/10.2307/2550628openalex-extracted

Capital and Rates of Return in Manufacturing Industries.

inferredcites →https://doi.org/10.2307/2553570openalex-extracted

The Persistence of Profits above the Norm

inferredcites →https://doi.org/10.2307/2672934openalex-extracted

Accounting Information, Capital Investment Decisions, and Equity Valuation: Theory and Empirical Implications

inferredcites →https://doi.org/10.2308/acch.1999.13.4.399openalex-extracted

Security Returns and the Value Relevance of Accounting Data

inferredcites →https://doi.org/10.2308/accr.1999.74.1.1openalex-extracted

Implementing Residual Income Valuation With Linear Information Dynamics

inferredcites →https://doi.org/10.2308/accr.1999.74.1.105openalex-extracted

The Relationship Between Economic Characteristics and Alternative Annual Earnings Persistence Measures

inferredcites →https://doi.org/10.2308/accr.1999.74.1.29openalex-extracted

Equity Valuation and Negative Earnings: The Role of Book Value of Equity

inferredcites →https://doi.org/10.2308/accr.2002.77.s-1.35openalex-extracted

The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors

inferredcites →https://doi.org/10.2308/accr.2004.79.4.967openalex-extracted

Costs of Equity and Earnings Attributes

inferredcites →https://doi.org/10.2308/tar-9706165831openalex-extracted

Earnings, adaptation and equity value.

inferredcites →https://doi.org/10.1023/a:1011666926073openalex-snapshot

When Capital Follows Profitability: Non-linear Residual Income Dynamics

inferredcites →https://doi.org/10.1111/j.1540-6261.1992.tb04398.xopenalex-snapshot

The Cross-Section of Expected Stock Returns

What points at this work

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

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*

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