The Relevance of the Value Relevance Literature For Financial Accounting Standard Setting: Another View

By Mary E. Barth, William H. Beaver, Wayne R. Landsman. 2000

1,926 citations recorded by the source corpus.

Subfields: Accounting, Finance, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/c761e28c00fc869d29bf44fbeb4628ec9611e722

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In Accounting

1. Martin Walker
2. Christian Leuz
3. Shivaram Rajgopal
4. Peter D. Wysocki
5. Jeong‐Bon Kim
6. L. Shivakumar
7. Juan Manuel García Lara
8. Beatriz García Osma

In Finance

1. Martin Walker
2. Jeffrey Ng
3. Shivaram Rajgopal
4. L. Shivakumar
5. Juan Manuel García Lara
6. Mohan Venkatachalam
7. Beatriz García Osma
8. Araceli Mora

In Strategy and Management

1. Martin Walker
2. Shivaram Rajgopal
3. Christian Leuz
4. Jeffrey Ng
5. Mary E. Barth
6. L. Shivakumar
7. Jeong‐Bon Kim
8. C. de Villiers

Citations in the corpus

• International Accounting Standards and Accounting Quality (2008, neutral): “Turning lastly to value relevance, we expect firms with higher quality earnings have a higher association between stock prices and earnings and equity book value because higher quality earnings better reflect a firm’s underlying economics (Barth, Beaver, and Landsman, 2001).”
• Sustained Earnings and Revenue Growth, Earnings Quality, and Earnings Response Coefficients (2005, neutral): “Barth et al. (1999) find, without allowing BVRCs to differ across groups in the levels model, that the incremental ERC is still positive in the year that the earnings strings are broken and is eliminated only when the strings are followed by two consecutive earnings decreases.”
• Market Pricing of Banks’ Fair Value Assets Reported under Sfas 157 During the 2008 Economic Crisis (2009, methodology): “Our first hypothesis deals with whether are variations in the pricing of the fair value assets across the different levels of the fair value hierarchy.”
• The influence of corporate social responsibility disclosure on share prices: Evidence from the United Kingdom (2015, methodology): “Studies using the Ohlson (1995) model are designed to examine the association between the share price/market value of equity and financial accounting information combined with, depending on the valuation model used, other non-accounting information (such as CSR disclosure) (Ohlson, 1995; Barth et al”
• The Value Relevance of Financial Statements in the Venture Capital Market (2005, background): “I. INTRODUCTION Much research has shown that financial statements are value relevant in public equity markets (Barth et al. 2001; Kothari 2001).”
• Management Accounting Systems Adoption Decisions: Evidence and Performance Implications from Early‐Stage/Startup Companies (2005, background): “, 2001) and the related papers (Barth et al., 2001; Core, 2001; Francis, 2001).”
• The Value Relevance of International Financial Reporting Standards: Empirical Evidence in an Emerging Market (2012, background): “Barth, Beaver, and Landsman (2001) show that firms with high quality accounting have a stronger association between stock prices and earnings and book value because higher earnings quality better reflects a firm's economic condition.”
• The Value-Relevance of Adopting IFRS: Evidence from 145 NGAAP Restatements (2008, neutral): “return regressions, see Barth, Beaver and Landsman (2001) and Holthausen and Watts (2001)”
• Changes in value relevance of accounting information upon IFRS adoption: Evidence from Australia (2011, background): “…interpretations of the value relevance of accounting information to investors for valuation purposes (Francis and Schipper, 1999), consistent with Barth et al. (2001), we measure value relevance as the ability of equity book values (BVE) and reported earnings (NI) to capture information that…”