Have Financial Statements Lost Their Relevance

By Kathryn Dixon Jost. 2000

263 citations recorded by the source corpus.

Subfields: Strategy and Management

View Paper: https://www.semanticscholar.org/paper/8ba135c20d8e54324f4bbbebe78166041801ed30

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In Strategy and Management

1. Shivaram Rajgopal
2. Mohan Venkatachalam
3. Leif Atle Beisland
4. Mark Maffett
5. Richard J. Arend

Citations in the corpus

• Financial reporting quality and idiosyncratic return volatility (2011, background): “6.2 Technology firms Amir and Lev (1996) and Francis and Schipper (1999) argue that reported earnings of high-technology firms may fail to recognize items that have future cash flow implications due to the application of Generally Accepted Accounting Practices (GAAP).”