The association between financial accounting measures and real economic activity: a multinational study

By David A. Guenther, Danqing Young. 2000

208 citations recorded by the source corpus.

Subfields: Accounting, Finance, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/803ff32a004b8be3b9703820ac9336e78deb06da

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Citations in the corpus

A Review of Markets-Based International Accounting Research (2003, background): “Guenther and Young (2000) investigate the relation between financial accounting earnings and real economic value-relevant events that underlie those earnings.”
Financial Reporting Incentives for Conservative Accounting: The Influence of Legal and Political Institutions (2005, unknown): “earnings management (Burgstahler, Hail and Leuz (2004), Leuz, Nanda and Wysocki (2003), Bhattacharya, Daouk and Welker (2003)), disclosure regulation and enforcement (Frost (1999)), and disclosure intensity (Jaggi and Low (2000), Francis, Khurana, Pereria (2003)).”
The Effect of IFRS Adoption and Investor Protection on Earnings Quality Around the World (2012, unknown): “Guenther and Young (2000) argued that in countries with strong investor protection there was a strong relationship between accounting earnings and actual economic events.”
The Impact of Mandatory IFRS Adoption on Equity Valuation of Accounting Numbers for Security Investors in the EU (2010, background): “Recent studies examine the value relevance of accounting disclosures across countries (e.g. Alford et al., 1993; Ali and Hwang, 2000; Guenther and Young, 2000; Hope, 2003; Daske et al., 2008; Devalle et al., 2009).”
Understanding Earnings Quality: A Review of the Proxies, Their Determinants and Their Consequences (2010, background): “35 A related paper by Guenther and Young (2000) suggests that earnings quality is demand driven and that institutional factors such as the legal system and tax conformity affect earnings quality.”
The “Numbers Game” in the Pre- and Post-Sarbanes-Oxley Eras (2009, unknown): “, Hand [1989]; Bartov [1993]) recent research provides large sample evidence on real earnings management activities (e.”
Earnings Management, Corporate Tax Shelters, and Book-Tax Alignment (2009, background): “The empirical studies of this issue in- clude Ball, Kothari and Robin (2000), Ball, Robin and Wu (2003) and Guenther and Young (2000) who consider the effects of reporting environments on the quality of information in a handful of countries.”
Empirical Evidence on the Evolution of International Earnings (2002, background): “What we have in mind for comparability is the idea expressed by Jenkins (1999), that ‘‘what we all want and need is a set of high-quality standards that assures that similar transactions are accounted for similarly and that unlike transactions are not.”
IFRS Adoption and Accounting Quality: A Review (2007, background): “Other factors associated with financial reporting quality include the tax system (Guenther and Young, 2000; Haw et al., 2004), ownership structure (Fan and Wong, 2002; Ball and Shivakumar, 2005; Burgstahler et al., 2006), the political system (Leuz and Oberholzer-Gee, 2006), capital structure (Sun,…”