Researchers have used various measures as indications of “earnings quality” including
persistence, accruals, smoothness, timeliness, loss avoidance, investor responsiveness …

Value relevance research empirically investigates the usefulness of accounting information
to stock investors. Accounting information is denoted as value relevant if there is a statistical …

We address how value relevance of accounting information evolved as the new economy
developed. Prior research concludes that accounting information—primarily earnings—has …

Historically, bubbles are followed by crashes, which in turn are followed by punitive
legislation. The 1999–2003 era is fully consistent with this pattern….(Coffee, 2003a, p. 46) …

Intangible investments have become the main value creators for many companies and
economic sectors. However, these investments are rarely recognized as assets by current …

This study develops procedures for selecting and partitioning samples of high-technology
firms for North American Industry Classification System (NAICS), Global Industry …

This paper examines the association between conservatism and the value relevance of
accounting information over the 1975 through 2004 period. We measure conservatism using …

We develop a theoretical model of the firm that links properties (stewardship vs. valuation
focus) of financial reporting regimes with the informational properties of optimal managerial …

Purpose–The purpose of this paper is to investigate whether financial information prepared
and disclosed under International Financial Reporting Standards (IFRS) has incremental …

Given exponential growth in the size of big data, its multi-channel sources and variability in
quality that create challenges concerning cost-effective use, firms have invested significantly …