The value relevance of non-financial performance variables and accounting information: the case of the airline industry

By Richard A. Riley, Timothy A Pearson, Gregory M. Trompeter. 2003

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Consumer Negative Voice and Firm-Idiosyncratic Stock Returns (2007, unknown): “…an airline’s experience of on-flight distance, advertising and publicity expense, passenger service expense, earnings per share, available seats, freight transported, and mail transported (Haunschild and Sullivan 2002; Lapré and Tsikriktsis 2006; Riley et al. 2003; Rose 1990), were considered.”
Corporate Reporting of Nonfinancial Leading Indicators of Economic Performance and Sustainability (2012, unknown): “Riley et al. (2003) found that non-financial metrics had incremental explanatory power over traditional accounting measures on pricing within the airline industry, while accounting measures”
Quantifying the Long-Term Impact of Negative Word of Mouth on Cash Flows and Stock Prices (2009, methodology): “Figure 2 plots the time series of 9 Airline data have been used in accounting (Riley et al. 2003), marketing (Dixit and Chintagunta 2007, Luo 2007, Rust et al. 2004), management science (Lapré and Tsikriktsis 2006), and political economy (Rose 1990).”
Using Nonfinancial Measures to Assess Fraud Risk (2009, background): “Amir and Lev (1996) and Riley et al. (2003) studied the cell-phone and airline industries, respectively, and conclude that the value-relevance of nonfinancial information overwhelms that of traditional, financial statement variables for investors.”