Perspectives on Recent Capital Market Research

By W. H. Beaver. 2002

471 citations recorded by the source corpus.

Subfields: Accounting, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/9428fc35217b86465ea0cab1739ced156b9ce2bf

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Citations in the corpus

The Value Relevance of Reputation for Sustainability Leadership (2014, background): “Research on value relevance has a long history (Beaver 2002).”
Moving the financial accounting research front forward: the UK contribution (2005, methodology): “It also came from the development of the Feltham-Ohlson model (Ohlson (1995), Feltham & Ohlson (1995) and related papers).13 This analytical model has been described as one of ‘the most important research developments in the last ten years’ (Beaver, 2002, p.457).”
Evidence for the Possible Information Loss of Conforming Book Income and Taxable Income* (2005, unknown): “Beaver (2002) provides a fuller discussion of the difference between short-window tests and valuerelevance studies (of which long-window association studies is a particular type).”
International Financial Reporting Standards and the quality of financial statement information (2010, background): “Accounting measures are closely associated with stock returns since they express firms' financial performance (Holthausen & Watts, 2001; Kothari, 2001; Beaver, 2002).”
Corporate Governance and Earnings Management: A Survey of Literature (2013, background): “Beaver (2002) claims that this model is too simple.”
The Value Relevance of Financial Accounting Information in a Transition Economy: The Case of the Czech Republic (2005, background): “Beaver (2002) and others raise concerns as to the demands put on the value relevance researcher.”
Value-Glamour and Accruals Mispricing: One Anomaly or Two? (2004, background): “First, Beaver (2002, p. 468) conjectures that accruals mispricing may be related to the value-glamour mispricing based on evidence in McNichols (2000) that discretionary accruals are positively related to forecasted growth.”
The roles of task-specific forecasting experience and innate ability in understanding analyst forecasting performance (2007, background): “First, as suggested above, there is considerable debate in the literature about what analyst experience measures and whether analysts learn from their prior experiences at forecasting (Beaver, 2002).”
Income Smoothing, Earnings Quality and Firm Valuation (2004, unknown): “First, earnings management is a process of estimating accruals, and estimation of accruals is the heart of financial reporting (Beaver, 2002).”
A Review of the Value Relevance Literature (2009, unknown): “Keywords: Capital markets, cash flow, accruals, earnings, value relevance.”
The Decision Usefulness of Fair Value Accounting – A Theoretical Perspective (2007, background): “…also recognizes a less rigid form of decision usefulness: the function of financial statements to aggregate in an efficient manner valuation-relevant information regardless of its timeliness, thus providing cost-efficient capital markets information (Barth, 2000, p. 16; Beaver, 2002, p. 461).”