Earnings Components, Stock Return Variability, and the Impact of Corporate Governance

논문상세정보
' Earnings Components, Stock Return Variability, and the Impact of Corporate Governance' 의 주제별 논문영향력
논문영향력 선정 방법
논문영향력 요약
주제
  • accruals
  • cashflows
  • corporate governance
  • earnings
  • returnvariancedecomposition
  • value relevance
동일주제 총논문수 논문피인용 총횟수 주제별 논문영향력의 평균
536 0

0.0%

' Earnings Components, Stock Return Variability, and the Impact of Corporate Governance' 의 참고문헌

  • What matters in corporate governance?
    Bebchuk, L. Review of Financial Studies 22 (2) : 783 ~ 827 [2005]
  • What Drives Firm-Level Stock Returns?
    Vuolteenaho, T Journal of Finance 57 (1) : 233 ~ 264 [2002]
  • Value relevance of discretionary accruals in the Asian financial crisis of 1997-1998
    Choi, J. -H. Journal of Accounting and Public Policy 30 (2) : 166 ~ 187 [2011]
  • Valuation and Clean Surplus Accounting for Operating and Financial Activities
    Feltham, G. Contemporary Accounting Research 11 (2) : 689 ~ 731 [1995]
  • Ultimate Ownership, Income Management., Legal and Extra-Legal Institutions
    Haw, I-M. Journal of Accounting Research 42 (2) : 423 ~ 462 [2004]
  • The use of Unsigned Earnings Quality Measures in Tests of Earnings Management
    Hribar, P. Journal of Accounting Research 45 (5) : 1017 ~ 1053 [2007]
  • The dividend-price ratio and expectations of future dividends and discount factors
    Campbell, J. Y. Review of Financial Studies 1 (3) : 195 ~ 228 [1988]
  • The determinants and implications of corporate cash holdings
    Opler, T. Journal of Financial Economics 52 (1) : 3 ~ 46 [1999]
  • The Value of U. S. MNC Earnings Changes from Foreign and Domestic Operations
    Christophe, S. E Journal of Business 75 (1) : 67 ~ 93 [2002]
  • The Valuation of Foreign Income of U. S. Multinational Firms : A Growth Opportunities Perspective
    Bodnar, G. Journal of Accounting and Economics 24 (1) : 69 ~ 98 [2003]
  • The Pricing of Discretionary Accruals
    Subramanyam, K. R. Journal of Accounting and Economics 22 (1-3) : 249 ~ 281 [1996]
  • The Mispricing of Abnormal Accruals
    Xie, H The Accounting Review 76 (3) : 357 ~ 373 [2001]
  • The Market Pricing of Accruals Quality
    Francis, J. Journal of Accounting and Economics 39 (2) : 295 ~ 327 [2005]
  • The Information Content of Security Prices
    Beaver, W. H. Journal of Accounting Research 6 (Supplement) : 67 ~ 92 [1968]
  • The Influence of Takeover Protection on Earnings Management
    Zhao, Y. Journal of Business Finance & Accounting 35 (3-4) : 347 ~ 375 [2008]
  • The Effects of Corporate Governance Experience and Financial-Reporting and Audit Knowledge on Audit Committee Members' Judgments
    DeZoort, F. T. Auditing : A Journal of Practice & Theory 20 (2) : 31 ~ 47 [2001]
  • The Effect of Audit Committee Independence, Competence., Activity on Aggressive Earnings Management
    Chtourou, S. Auditing : A Journal of Practice & Theory 23 (2) : 13 ~ 35 [2004]
  • The Cross-Section of Expected Stock Returns
    Fama, E. F. Journal of Finance 47 (2) : 427 ~ 465 [1992]
  • The Boundaries of Financial Reporting and How To Extend Them
    Lev, B. Journal of Accounting Research 37 (2) : 353 ~ 385 [1999]
  • The Audit Committee and Earnings Quality. Journal of Accounting
    Wild, J. J Auditing and Finance 11 (2) : 247 ~ 276 [1996]
  • The Association betweenUnexpected Earnings and Abnormal Security Returns in the Presence ofFinancial Leverage
    Dhaliwal Dhaliwal, D. S. N.L.Fargher Contemporary Accounting Research 8 (1) : 20 ~ 41 [1991]
  • Stock Prices, Earnings and Expected Dividends
    Campbell, J. Y. Journal of Finance 43 (3) : 661 ~ 667 [1988]
  • Staggered Boards and Earnings Management
    Zhao, Y. The Accounting Review 83 (5) : 1347 ~ 1381 [2008]
  • Some Economic Determinants of Time-Series Properties of Earnings
    Lev, B. Journal of Accounting and Economics 5 (1) : 31 ~ 48 [1983]
  • Shocks to Shocks : A Theoretical Foundation for the Information Content of Earnings
    Callen, J. L. Contemporary Accounting Research 26 (1) : 135 ~ 166 [2009]
  • Regression Standard Errors in Clustered Samples
    Rogers, W. H Stata Technical Bulletin 13 : 19 ~ 23 [1993]
  • Perceived Auditor Quality and the Earnings Response Coefficient
    Teoh, S. H. The Accounting Review 68 (2) : 346 ~ 366 [1993]
  • Optimal versus Suboptimal Choices of Accounting Expertise on Audit Committees and Earnings Quality
    Bryan, D. M. Review of Accounting Studies 18 (4) : 1123 ~ 1158 [2013]
  • Materiality Judgments and the Resolution of Detected Misstatements : The Role of Managers, Auditors., Audit Committees
    Keune, M. B. The Accounting Review 87 (5) : 1641 ~ 1677 [2012]
  • Managerial Ownership, Information Content of Earnings., Discretionary Accruals in a Non-US Setting
    Gabrielsen, G. Journal of Business Finance & Accounting 29 (7&8) : 967 ~ 988 [2002]
  • Managerial Ownership, Accounting Choices., Informativeness of Earnings
    Warfield, T. D. Journal of Accounting and Economics 20 (1) : 61 ~ 91 [1995]
  • Limited Attention, Information Disclosure., Financial Reporting
    Hirshleifer, D. Journal of Accounting and Economics 36 : 334 ~ 386 [2003]
  • Legal determinants of external finance
    La Porta, R. Journal of Finance 52 (3) : 1131 ~ 1150 [1997]
  • Learning and the Disappearing Association between Governance and Returns
    Bebchuk, L. Journal of Financial Economics 108 (2) : 323 ~ 348 [2013]
  • Investor Protection and Price Informativeness about Future Earnings : International Evidence
    Haw, I-M. Review of Accounting Studies 17 (2) : 389 ~ 419 [2012]
  • Investor Protection and Earnings Management : An International Comparison
    Leuz, C. Journal of Financial Economics 69 (3) : 505 ~ 527 [2003]
  • Investor Protection and Corporate Valuation
    La Porta, R. The Journal of Finance 57 (3) : 1147 ~ 1170 [2002]
  • Investor Protection and Corporate Governance
    La Porta, R. Journal of Financial Economics 58 (1-2) : 3 ~ 27 [2000]
  • International Differences in the Cost of Equity Capital: Do Legal Institutions and Securities Regulation Matter?
    Hail, L. Journal of Accounting Research 44 (3) : 485 ~ 531 [2006]
  • Information Content of SEC Filings and Information Environment : A Variance Decomposition Analysis
    Callen, J. L. The Accounting Review 81 (5) : 1017 ~ 1043 [2006]
  • Has the Information Content of Quarterly Earnings Announcements Declined in the Past Three Decades?
    Landsman, W. R. Journal of Accounting Research 40 (3) : 797 ~ 808 [2002]
  • Governance Mechanisms and Equity Prices
    Cremers, K. J. M. Journal of Finance 60 (6) : 2859 ~ 2894 [2005]
  • Founding family ownership and earnings quality
    Wang Wang, D. Journal of Accounting Research 44 (3) : 619 ~ 656 [2006]
  • Earnings quality in UK private firms:Comparative loss recognition timeliness
    Ball, R. Journal of Accounting and Economics 39 (1) : 83 ~ 128 [2005]
  • Earnings and Dividend Informativeness when Cash Flow Rights are Separated from Voting Rights
    Francis, J. Journal of Accounting and Economics 39 (2) : 329 ~ 360 [2005]
  • Earnings Quality at Initial Public Offerings
    Ball Ball, R. L.Shivakumar Journal of Accounting and Economics 45 (2-3) : 324 ~ 349 [2008]
  • Earnings Quality Effect of State Antitakeover Statutes
    Zhao, Y. Journal of Accounting and Public Policy 28 (2) : 92 ~ 117 [2009]
  • Earnings Permanence and the Incremental Information Content of Cash Flows from Operations
    Cheng, C. S. A. Journal of Accounting Research 34 (1) : 173 ~ 181 [1996]
  • Earnings Management, Corporate Governance and the Market Performance of Seasoned Equity Offerings in Hong Kong
    Ching, K. Journal of Contemporary Accounting and Economics 2 (1) : 73 ~ 98 [2006]
  • Earnings Management and Corporate Ownership Structure: An Examination of Extraordinary Item Reporting
    Dempsey, S. J. Journal of Business Finance & Accounting 20 (4) : 479 ~ 500 [1993]
  • Earnings Management and Corporate Governance : the Role of the Board and the Audit Committee
    Xie, B. Journal of Corporate Finance 9 (3) : 295 ~ 316 [2003]
  • Domestic and foreign earnings, stock return variability., the impact of investor sophistication
    Callen, J. L. Journal of Accounting Research 43 (3) : 377 ~ 412 [2005]
  • Does Weak Governance Cause Weak Stock Returns? An Examination of Firm Operating Performance and Investors' Expectations
    Core, J. E. Journal of Finance 61 (2) : 655 ~ 687 [2006]
  • Do stock prices fully reflect information in accruals and cash flows about future earnings
    Sloan, R. G The Accounting Review 71 (3) : 289 ~ 315 [1996]
  • Do Takeover Defenses Impair Equity Investors’ Perception of"Higher Quality"Earnings? Journal of Accounting
    Hwang, L-S. Auditing and Finance 27 (3) : 325 ~ 358 [2012]
  • Do Accruals Drive Stock Returns? A Variance Decomposition Analysis
    Callen, J. L. Journal of Accounting Research 42 (3) : 527 ~ 559 [2004]
  • Discretionary Accounting Choices and the Predictive Ability of Accruals with Respect to Future Cash Flows
    Badertscher, B. A. Journal of Accounting and Economics 53 (1-2) : 330 ~ 352 [2012]
  • Detecting Earnings Management
    Dechow, P. M. The Accounting Review 70 (2) : 193 ~ 225 [1995]
  • Cross-sectional Variation in the Stock- Market Response to Accounting Earnings Announcements
    Easton, P. D. Journal of Accounting and Economics 11 (2-3) : 117 ~ 141 [1989]
  • Covenant Violation and Manipulation of Accruals
    DeFond, M. L. Journal of Accounting and Economics 17 (1-2) : 145 ~ 176 [1994]
  • Corporate governance and the value of cash holdings
    Dittmar, A. Journal of Financial Economics 83 (3) : 599 ~ 634 [2007]
  • Corporate governance and firm cash holdings in the US
    Harford, J. Journal of Financial Economics 87 (3) : 535 ~ 555 [2008]
  • Corporate Ownership Structure and the Informativeness of Accounting Earnings in East Asia
    Fan, J. P. H. Journal of Accounting and Economics 33 (3) : 401 ~ 425 [2002]
  • Corporate Governance and Firm Valuation
    Brown. D. Journal of Accounting and Public Policy 25 (4) : 409 ~ 434 [2006]
  • Corporate Governance and Equity Prices
    Gompers, P. Quarterly Journal of Economics 118 (1) : 107 ~ 156 [2003]
  • Corporate Governance and Acquirer Returns
    Masulis, R. W. The Journal of Finance 62 (4) : 1851 ~ 1889 [2007]
  • Contrarian Investment, Extrapolation., Risk
    Lakonishok, J. Journal of Finance 49 (5) : 1541 ~ 1578 [1994]
  • Changes in the Value-Relevance of Earnings and Book Values over the Past Forty Years
    Collins, D. W. Journal of Accounting and Economics 24 (1) : 39 ~ 67 [1997]
  • Causes and Consequences of Earnings Manipulation : An Analysis of Firms Subject to Enforcement Actions by the SEC
    Dechow, P. M. Contemporary Accounting Research 13 (1) : 1 ~ 36 [1996]
  • Board Structure and the Informativeness of Earnings
    Vafeas, N. Journal of Accounting and Public Policy 19 (2) : 139 ~ 160 [2000]
  • Audit Committee, Board of Director Characteristics., Earnings Management
    Klein, A Journal of Accounting and Economics 33 (3) : 375 ~ 400 [2002]
  • An analysis of intertemporal and cross-sectionaldeterminants of earnings response coefficients
    Collins Collins, D. Collins, D. W. S.P.Kothari Journal of Accounting and Economics 11 (2-3) : 143 ~ 181 [1989]
  • An Empirical Evaluation of Accounting Numbers
    Ball, R. Journal of Accounting Research 6 (2) : 159 ~ 178 [1968]
  • Aggregate Accounting Earnings can Explain Most of Security Returns: The Case of Long Return Intervals
    Easton, P. D. Journal of Accounting and Economics 15 (2-3) : 119 ~ 142 [1992]
  • Agency Problems at Dual-Class Companies
    Masulis, R. W. Journal of Finance 64 (4) : 1697 ~ 1727 [2009]
  • Agency Costs of Free Cash Flow, Corporate Finance., Takeovers
    Jensen, M. C. American Economic Review 76 (2) : 323 ~ 329 [1986]
  • Accruals and the Prediction of Future Cash Flows
    Barth, M. E. The Accounting Review 76 (1) : 27 ~ 58 [2001]
  • Accounting Earnings and Cash Flows as Measures of Firm Performance : The Role of Accounting Accruals
    Dechow, P. M. Journal of Accounting and Economics 18 (1) : 3 ~ 42 [1994]
  • Accounting Discretion, Corporate Governance and Firm Performance
    Bowen, R. M. Contemporary Accounting Research 25 (2) : 351 ~ 405 [2008]
  • A Variance Decomposition for Stock Returns
    Campbell, J. Y. Economic Journal 101 (405) : 157 ~ 179 [1991]
  • A Variance Decomposition Primer for Accounting Research. Journal of Accounting, Auditing
    Callen, J. L. Finance 25 (1) : 121 ~ 142 [2010]