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Original Articles

The contractual and value relevance of reported earnings in a dividend-focused environment

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Pages 387-417 | Published online: 10 Nov 2010

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Vincent O'connell. (2006) The Impact of Accounting Conservatism on the Compensation Relevance of UK Earnings. European Accounting Review 15:4, pages 627-649.
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Pascale Lapointe-Antunes, Denis Cormier, Michel Magnan & Sophie Gay-Angers. (2006) On the Relationship between Voluntary Disclosure, Earnings Smoothing and the Value-Relevance of Earnings: The Case of Switzerland. European Accounting Review 15:4, pages 465-505.
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Pascal Dumontier & Bernard Raffournier. (2002) Accounting and capital markets: a survey of the European evidence. European Accounting Review 11:1, pages 119-151.
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Articles from other publishers (20)

Abdelaziz Fourati, Maher Jeriji & Waël Louhichi. (2020) L’impact de la RSE sur la relation entre la gestion de résultat et la qualité du reporting financier et extra-financier : le cas français. Recherches en Sciences de Gestion N° 137:2, pages 115-142.
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Stefania VeltriStefania Veltri. 2020. Mandatory Non-financial Risk-Related Disclosure. Mandatory Non-financial Risk-Related Disclosure 99 114 .
Nahg Abdulmajid Alawi & Husam Mohammed Belfaqih. (2019) Human resources disclosure: an exploratory study of the quality in Qatar. World Journal of Entrepreneurship, Management and Sustainable Development 15:1, pages 84-95.
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Abu Chowdhury, Sabur Mollah & Omar Al Farooque. (2018) Insider-trading, discretionary accruals and information asymmetry. The British Accounting Review 50:4, pages 341-363.
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Stefania Veltri & Olga Ferraro. (2018) Does other comprehensive income matter in credit-oriented systems? Analyzing the Italian context. Journal of International Accounting, Auditing and Taxation 30, pages 18-31.
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Ebraheem Saleem Salem Alzoubi. (2016) Disclosure quality and earnings management: evidence from Jordan. Accounting Research Journal 29:4, pages 429-456.
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Scott A. Emett & Mark W. Nelson. (2015) Discussion of “The effect of alternative accounting measurement bases on investors’ assessments of managers’ stewardship”. Accounting, Organizations and Society 46, pages 115-118.
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A. Mendes, R. L. Cardoso, P. C. Mário, A. L. Martinez & F. R. Ferreira. (2014) INSOLVENCY PREDICTION IN THE PRESENCE OF DATA INCONSISTENCIES. Intelligent Systems in Accounting, Finance and Management 21:3, pages 155-167.
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Omar Al Farooque, Eko Suyono & Uke Rosita. (2014) Link between market return, governance and earnings management: an emerging market perspective. Corporate Ownership and Control 11:2, pages 204-223.
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Kang Young Lee, R. Mesia & T. Griffin. (2013) Motivational Factors Affecting Earnings Management of Not-for-profit Hospitals in South Korea. Research Journal of Business Management 8:1, pages 1-27.
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Cameron Truong. (2012) Options Trading and the Extent that Stock Prices Lead Future Earnings Information. Journal of Business Finance & Accounting 39:7-8, pages 960-996.
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Walid Ben‐Amar & Franck Missonier‐Piera. (2008) Earnings management by friendly takeover targets. International Journal of Managerial Finance 4:3, pages 232-243.
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Vincent O'Connell. (2007) Reflections on Stewardship Reporting. Accounting Horizons 21:2, pages 215-227.
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Franck Missonier-Piera & Walid Ben Amar. (2007) La Gestion des Résultats Comptables lors des Prises de Contrôle : Une analyse dans le Contexte Suisse. Comptabilité Contrôle Audit Tome 13:1, pages 137-155.
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Denis Cormier & Isabelle Martinez. (2006) The association between management earnings forecasts, earnings management, and stock market valuation: Evidence from French IPOs. The International Journal of Accounting 41:3, pages 209-236.
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Franck Missonier-Piera. (2004) Economic Determinants of Multiple Accounting Method Choices in a Swiss Context. Journal of International Financial Management and Accounting 15:2, pages 118-144.
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Hervé Stolowy & Gaétan Breton. (2004) Accounts Manipulation: A Literature Review and Proposed Conceptual Framework. Review of Accounting and Finance 3:1, pages 5-92.
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Denis Cormier & Michel Magnan. (2002) Performance reporting by oil and gas firms: contractual and value implications. Journal of International Accounting, Auditing and Taxation 11:2, pages 131-153.
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Mohamed A. K. Basuony, K. A. Mohamed Ehab & Ahmed Mohsen Al-Baidhani. (2015) The Effect of Corporate Governance on Bank Financial Performance: Evidence from the Arabian Peninsula. SSRN Electronic Journal.
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Omar Al Farooque, Eko Suyono & Uke Rosita. (2013) Link between Market Return, Governance and Earnings Management: An Emerging Market Perspective. SSRN Electronic Journal.
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