Accruals, Accounting-Based Valuation Models, and the Prediction of Equity Values

By Mary E. Barth, W. H. Beaver, John R. M. Hand, Wayne R. Landsman. 2005

206 citations recorded by the source corpus.

Subfields: Accounting, Finance, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/a0b5bf5531f9fb0daa660d8ad26488b1e6f1f7ee

How researchers see this paper

The researchers whose trusted networks rank it highest, strongest advocate first. Every researcher gets a different order.

In Accounting

1. Stephen R. Stubben
2. Maureen F. McNichols
3. Leif Atle Beisland
4. Martin Walker
5. Nemit Shroff
6. Rodrigo S. Verdi
7. Riccardo Cimini
8. Weili Ge

In Finance

1. Stephen R. Stubben
2. Maureen F. McNichols
3. Leif Atle Beisland
4. Nemit Shroff
5. Beatriz García Osma
6. Rodrigo S. Verdi
7. Patricia M. Dechow
8. Michelle Hanlon

In Strategy and Management

1. Stephen R. Stubben
2. Leif Atle Beisland
3. Maureen F. McNichols
4. Martin Walker
5. Riccardo Cimini
6. Rodrigo S. Verdi
7. A. Vanstraelen
8. Ebraheem Saleem Salem Alzoubi

Citations in the corpus

• Does Earnings Management Affect Firms' Investment Decisions? (2008, background): “Dechow et al. (1996) study firms targeted by SEC enforcement actions and concludes that a desire to attract external financing at low cost is an important motivation for earnings manipulation.”
• Relevance of Differences Between Net Income Based on IFRS and Domestic Standards for European Firms (2012, unknown): “…relevance of NIDIFF, as well as the magnitudes of the NI_DOM and NIDIFF coefficients and their relation to each other, likely varies for financial and non-financial firms because of differences in asset and income composition (Barth et al. 1998; Barth et al. 1999, 2005; Horton and Serafeim 2009).”
• Assessing the Value Relevance of Accounting Data After the Introduction of IFRS in Europe: The Value Relevance of Accounting Data under IFRS (2010, unknown): “10 Following Barth et al. (2005) we allow for the influence of variables other than accounting information on share price by including an additional independent variable in (1), * 1it * 1itit P̂Pv , where * 1itP̂ is the fitted value of * 1itP according to (1): iitiitiit2iit1*i*it uuvvEEBBPP ”
• A Review of the Value Relevance Literature (2009, background): “” Several studies reviewed in this paper are in fact studies of the time series properties of accounting numbers, that is, studies that look at the predictive ability of cash flow and/or earnings [30, 46, 77-79].”
• Discretionary Revenues as a Measure of Earnings Management (2010, background): “Industries are as defined in Barth et al. (2005). I winsorize at one percent each model input variable by industry and year.”
• Cost of Capital and Earnings Transparency (2008, unknown): “However, estimating the returnsearnings relation by industry is not likely to capture fully differences across firms in the returns-earnings relation (Barth et al., 2005).”