Citations (16)
Keep up to date with the latest research on this topic with citation updates for this article.
Read on this site (7)
M. Fuensanta Cutillas-Gomariz, Juan Pedro Sánchez-Ballesta & José Yagüe. (2016) The effects of IFRS on net income and earnings components: value relevance, persistence, and predictive value. Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad 45:3, pages 365-388.
Read now
Read now
Begoña Giner Inchausti & Francisca Pardo Pérez. (2011) La relevancia valorativa del resultado global frente al resultado neto: una perspectiva europea. Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad 40:150, pages 319-350.
Read now
Read now
Laura Parte Esteban & Ana Gisbert Clemente. (2008) The hypothesis of avoiding losses and decreases in earnings via extraordinary items. Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad 37:139, pages 405-440.
Read now
Read now
Pablo J. Vázquez Veira & Miguel Arce Gisbert. (2007) Convexidad en la relación precio-resultado y precio-fondos propios. Fundamentos teóricos y evidencia empírica en el caso español. Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad 36:134, pages 261-290.
Read now
Read now
Pascal Dumontier & Bernard Raffournier. (2002) Accounting and capital markets: a survey of the European evidence. European Accounting Review 11:1, pages 119-151.
Read now
Read now
Begoña Giner Inchausti, Carmelo Reverte Maya & Miguel Arce Gisbert. (2002) El Papel del Análisis Fundamental en la Investigación del Mercado de Capitales: Análisis Crítico de su Evolución. Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad 31:114, pages 1111-1150.
Read now
Read now
Begoña Giner & Carmelo Reverte. (2001) Valuation implications of capital structure: a contextual approach. European Accounting Review 10:2, pages 291-314.
Read now
Read now
Articles from other publishers (9)
Rabia Bashir & Angappan Regupathi. (2021) AGGREGATE AND DISAGGREGATE MEASURES OF OPERATING AND NON-OPERATING WORKING CAPITAL INFLUENCE ON FIRM PERFORMANCE: EVIDENCE FROM MALAYSIA. International Journal of Banking and Finance 17:No.1, pages 1-26.
Crossref
Crossref
Peter Kajüter & Martin Nienhaus. (2017) The Impact of IFRS 8 Adoption on the Usefulness of Segment Reports. Abacus 53:1, pages 28-58.
Crossref
Crossref
Elmar R. Venter, David Emanuel & Steven F. Cahan. (2014) The Value Relevance of Mandatory Non-GAAP Earnings. Abacus 50:1, pages 1-24.
Crossref
Crossref
L. A. Gil-Alana, R. Iniguez-Sanchez & G. Lopez-Espinosa. (2010) Endogenous problems in cross-sectional valuation models based on accounting information. Review of Quantitative Finance and Accounting 37:2, pages 245-265.
Crossref
Crossref
Leonidas C. Doukakis. (2010) The persistence of earnings and earnings components after the adoption of IFRS. Managerial Finance 36:11, pages 969-980.
Crossref
Crossref
Shang-zhi Yue & Xiang-hong Li. (2009) The value relevance of net income vs. impairment items in Chinese listed agribusinesses. The value relevance of net income vs. impairment items in Chinese listed agribusinesses.
Bana Abuzayed, Philip Molyneux & Nedal Al‐Fayoumi. (2009) Market value, book value and earnings: is bank efficiency a missing link?. Managerial Finance 35:2, pages 156-179.
Crossref
Crossref
Ahsan Habib. (2006) Disaggregated earnings and prediction of future profitability: evidence from industrial groups in Japan. Review of Accounting and Finance 5:4, pages 355-369.
Crossref
Crossref
Shimin Chen & Yuetang Wang. (2004) Evidence from China on the value relevance of operating income vs. below-the-line items. The International Journal of Accounting 39:4, pages 339-364.
Crossref
Crossref