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«Leif Atle Beisland University of Agder Dissertation submitted to the Department of Accounting, Auditing and Law at the Norwegian School of Economics ...»

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Easton, P. D., & Harris, T. S. (1991). Earnings as an Explanatory Variable for Returns.

Journal of Accounting Research, 29(1), 19-36.

Easton, P. D., Harris, T. S., & Ohlson, J. A. (1992). Aggregate accounting earnings can explain most of security returns. Journal of Accounting & Economics, 15(2/3), 119Easton, P. D., & Sommers, G. A. (2003). Scale and the Scale Effect in Market-based Accounting Research. Journal of Business Finance & Accounting, 30(1/2), 25-55.

Easton, P. D., & Zmijewski, M. E. (1989). Cross-Sectional Variation in the Stock Market Response to Accounting Earnings Announcements. Journal of Accounting & Economics, 11(2/3), 117-141.

Edwards, E. O., & Bell, P. W. (1961). The Theory and Measurement of Business Income University of California Press Elgers, P. T., Porter, S. L., & Emily Xu, L. (2008). The timing of industry and firm earnings information in security prices: A re-evaluation. Journal of Accounting & Economics, 45(1), 78-93.

Ely, K., & Waymire, G. (1999). Accounting Standard-Setting Organizations and Earnings Relevance: Longitudinal Evidence From NYSE Common Stocks, 1927-93. Journal of Accounting Research, 37(2), 293-317.

Ettredge, M. L., Soo Young, K., Smith, D. B., & Zarowin, P. A. (2005). The Impact of SFAS No. 131 Business Segment Data on the Market's Ability to Anticipate Future Earnings.

Accounting Review, 80(3), 773-804.

Fama, E. F., & French, K. R. (1992). The Cross-Section of Expected Stock Returns. Journal of Finance, 47(2), 427-465.

Fama, E. F., & French, K. R. (1993). Common risk factors in the returns on stocks and bonds.

Journal of Financial Economics, 33(1), 3-56.

- 70 FASB. (1978). Financial Accounting Standards Board. Objectives of Financial Reporting by Business Enterprises. Statement of Financial Accounting Concepts No. 1.

Feltham, G. A., & Ohlson, J. A. (1995). Valuation and Clean Surplus Accounting for Operating and Financial Activities. Contemporary Accounting Research, 11(2), 689Finger, C. A. (1994). The Ability of Earnings to Predict Future Earnings and Cash Flow.

Journal of Accounting Research, 32(2), 210-223.

Floros, C. (2007). The Effects of International Accounting Standards on Stock Market Volatility: The Case of Greece. Investment Management & Financial Innovations, 4(1), 61-72.

Francis, J., LaFond, R., Olsson, P. M., & Schipper, K. (2004). Costs of Equity and Earnings Attributes. Accounting Review, 79(4), 967-1010.

Francis, J., & Schipper, K. (1999). Have Financial Statements Lost Their Relevance? Journal of Accounting Research, 37(2), 319-352.

Francis, J., Schipper, K., & Vincent, L. (2003). The Relative and Incremental Explanatory Power of Earnings and Alternative (to Earnings) Performance Measures for Returns.

Contemporary Accounting Research, 20(1), 121-164.

Francis, J., & Smith, M. (2005). A Reexamination of the Persistence of Accruals and Cash Flows. Journal of Accounting Research, 43(3), 413-451.

Frank, K. (2002). The effect of growth on the value relevance of accounting data. Journal of Business Research, 55(1), 69-78.

Freeman, R. N., & Tse, S. Y. (1992). A Nonlinear Model of Security Price Responses to Unexpected Earnings. Journal of Accounting Research, 30(2), 185-209.

Giner, B., & Reverte, C. (2006). The Risk-Relevance of Accounting Data: Evidence from the Spanish Stock Market. Journal of International Financial Management & Accounting, 17(3), 175-207.

Givoly, D., & Hayn, C. (2000). The changing time-series properties of earnings, cash flows and accruals: Has financial reporting become more conservative? Journal of Accounting & Economics, 29(3), 287-320.

Graham Jr, R. C., Lefanowicz, C. E., & Petroni, K. R. (2003). The Value Relevance of Equity Method Fair Value Disclosures. Journal of Business Finance & Accounting, 30(7/8), 1065-1088.

Gu, Z. (2007). Across-Sample Incomparability of R2s and Additional Evidence on Value Relevance Changes Over Time Journal of Business Finance & Accounting, 34.

Guay, W. R., Kothari, S. P., & Watts, R. L. (1996). A Market-Based Evaluation of Discretionary Accrual Models. Journal of Accounting Research, 34(3), 83-105.

Hann, R. N., Heflin, F., & Subramanayam, K. R. (2007). Fair-value pension accounting.

Journal of Accounting & Economics, 44(3), 328-358.

Harris, T. S., & Ohlson, J. A. (1990). Accounting Disclosures and the Market's Valuation of Oil and Gas Properties: Evaluation of Market Efficiency and Functional Fixation.

Accounting Review, 65(4), 764-780.

Hassel, L., Nilsson, H., & Nyquist, S. (2005). The value relevance of environmental performance. European Accounting Review, 14(1), 41-61.

Hayn, C. (1995). The information content of losses. Journal of Accounting & Economics, 20(2), 125-153.

Hellstrøm, K. (2006). The Value Relevance of Financial Accounting Information in a Transition Economy: The Case of the Czech Republic. European Accounting Review, 15(3), 325-349.

- 71 Holthausen, R. W., & Watts, R. L. (2001). The relevance of the value-relevance literature for financial accounting standard setting. Journal of Accounting & Economics, 31(1-3), 3Hope, O.-K. (1999). Value Relevance Effects of the Introduction of Interperiod Tax Allocation: The Case of Norway. In Advances in international accounting. Volume 12 (pp. 157-191).

Hope, O.-K., & Kang, T. (2005). The Role of "Other Information" in the Valuation of Foreign Income for U.S. Multinationals. Journal of Accounting, Auditing & Finance, 20(4), 355-377.

Hope, O.-K., Kang, T., Thomas, W. B., & Vasvari, F. (2008). Pricing and Mispricing Effects of SFAS 131. Journal of Business Finance & Accounting, 35(3/4), 281-306.

Horton, J. (2007). The value relevance of 'realistic reporting': evidence from UK life insurers.

Accounting & Business Research, 37(3), 175-197.

Hossain, M. (2008). Change in value relevance of quarterly foreign sales data of U.S.

multinational corporations after adopting SFAS 131. Review of Quantitative Finance & Accounting, 30(1), 1-23.

Hribar, P., & Collins, D. W. (2002). Errors in Estimating Accruals: Implications for Empirical Research. Journal of Accounting Research, 40(1), 105-134.

Hung, M., & Subramanyam, K. (2007). Financial statement effects of adopting international accounting standards: the case of Germany. Review of Accounting Studies, 12(4), 623Jenkins, D. S. (2003). The Transitory Nature of Negative Earnings and the Implications for Earnings Prediction and Stock Valuation. Review of Quantitative Finance & Accounting, 21(4), 379-404.

Jermakowicz, E. K., Prather-Kinsey, J., & Wulf, I. (2007). The Value Relevance of Accounting Income Reported by DAX-30 German Companies. Journal of International Financial Management & Accounting, 18(3), 151-191.

Jianwei, L., & Chunjiao, L. (2007). Value Relevance of Accounting Information in Different Stock Market Segments: The Case of Chinese A-, B-, and H-Shares. Journal of International Accounting Research, 6(2), 55-81.

Joos, P., & Plesko, G. A. (2005). Valuing Loss Firms. The Accounting Review, 80(3).

Kerstein, J., & Kim, S. (1995). The Incremental Information Content of Capital Expenditures.

Accounting Review, 70(3), 513-526.

Khurana, I. K., & Myung-Sun, K. (2003). Relative value relevance of historical cost vs. fair value: Evidence from bank holding companies. Journal of Accounting & Public Policy, 22(1), 19-42.

Kim, M., & Kross, W. (2006). The Ability of Earnings to Predict Future Operating Cash Flows Has Been Increasing - Not Decreasing. CFA Digest, 36(2), 51-52.

Kim, O., Lim, S. C., & Park, T. (2008). Measuring the impact of sales on earnings and equity price. Review of Quantitative Financial Accounting.

King, R. D., & Langli, J. C. (1998). Accounting Diversity and Firm Valuation. International Journal of Accounting, 33(4), 529-567.

Kirch, G., Terra, P. R. S., & Zanella, F. C. (2007). Mind the GAAP? Market Reaction to Accounting Principles: Evidence from Brazilian Cross-Listed Stocks. International Journal of Business Research, 7(3), 217-227.

Konan Chan, A., Jegadeesh, N., & Sougiannis, T. (2004). The Accrual Effect on Future Earnings. Review of Quantitative Finance & Accounting, 22(2), 97-121.

Kormendi, R., & Lipe, R. (1987). Earnings Innovations, Earnings Persistence, and Stock Returns. Journal of Business, 60(3), 323-345.

- 72 Kothari, S. P. (2001). Capital markets research in accounting. Journal of Accounting & Economics, 31(1-3), 105.

Kothari, S. P., & Sloan, R. G. (1992). Information in Prices about Future Earnings:

Implications for Earnings Response Coefficients. Journal of Accounting and Economics, 15(2-3), 143-171.

Kothari, S. P., & Zimmerman, J. L. (1995). Price and return models. Journal of Accounting & Economics, 20(2), 155-192.

Kyriazis, D., & Anastassis, C. (2007). The Validity of the Economic Value Added Approach:

an Empirical Application. European Financial Management, 13(1), 71-100.

Lajili, K., & Zeghal, D. (2005). Labor cost voluntary disclosures and firm equity values: Is human capital information value-relevant? Journal of International Accounting, Auditing & Taxation, 14(2), 121-138.

Landsman, W. R., & Magliolo, J. (1988). Cross-Sectional Capital Market Research and Model Specification. Accounting Review, 63(4), 586.

Landsman, W. R., Miller, B. L., & Yeh, S. (2007). Implications of Components of Income Excluded from Pro Forma Earnings for Future Profitability and Equity Valuation.

Journal of Business Finance & Accounting, 34(3/4), 650-675.

Lapointe-Antunes, P., Cormier, D., Magnan, M., & Gay-Angers, S. (2006). On the Relationship between Voluntary Disclosure, Earnings Smoothing and the ValueRelevance of Earnings: The Case of Switzerland. European Accounting Review, 15(4), 465-505.

Lara, J. M. G. a., Osma, B. G. a., & Noguer, B. n. G. d. A. (2006). Effects of database choice on international accounting research. Abacus, 42(3/4), 426-454.

Lev, B. (1974). On the Association Between Operating Leverage and Risk. Journal of Financial & Quantitative Analysis, 9(4), 627.

Lev, B. (1989). On the Usefulness of Earnings and Earnings Research: Lessons and Directions from Two Decades of Empirical Research. Journal of Accounting Research, 27(3), 153-192.

Lev, B., & Nissim, D. (2006). The Persistence of the Accruals Anomaly. Contemporary Accounting Research, 23(1), 193-226.

Lev, B., & Sougiannis, T. (1996). The capitalization, amortization, and value-relevance of R&D. Journal of Accounting & Economics, 21(1), 107-138.

Lev, B., & Thiagarajan, S. R. (1993). Fundamental Information Analysis. Journal of Accounting Research, 31(2), 190-215.

Lev, B., & Zarowin, P. (1999). The Boundaries of Financial Reporting and How to Extend Them. Journal of Accounting Research, 37(2), 353-385.

Lianzan, X., & Cai, F. (2005). The Valuation of High-Tech 'New Economy" Companies.

Journal of Global Competitiveness, 13(1/2), 1-8.

Liu, J., Nissim, D., & Thomas, J. (2007). Is Cash Flow King in Valuations? Financial Analysts Journal, 63(2).

Liu, J., & Thomas, J. (2000). Stock Returns and Accounting Earnings. Journal of Accounting Research, 38(1), 71-101.

Livnat, J., & Zarowin, P. (1990). The Incremental Information Content of Cash-Flow Components. Journal of Accounting and Economics, 13(1), 25-46.

Marquardt, C. A., & Wiedman, C. I. (2004). The Effect of Earnings Management on the Value Relevance of Accounting Information. Journal of Business Finance & Accounting, 31(3/4), 297-332.

Mingyi, H. (2000). Accounting standards and value relevance of financial statements: An international analysis. Journal of Accounting & Economics, 30(3), 401-420.

- 73 Monahan, S. J. (2005). Conservatism, Growth and the Role of Accounting Numbers in the Fundamental Analysis Process. Review of Accounting Studies, 10(2-3), 227-260.

Niskanen, J., Kinnunen, J., & Kasanen, E. (2000). The value relevance of IAS reconciliation components: empirical evidence from Finland. Journal of Accounting & Public Policy, 19(2), 119-137.

Ohlson, J. A. (1995). Earnings, Book Values, and Dividends in Equity Valuation.

Contemporary Accounting Research, 11(2), 661-687.

Ohlson, J. A., & Penman, S. H. (1992). Disaggregated Accounting Data as Explanatory Variables for Returns. Journal of Accounting, Auditing & Finance, 7(4), 553-573.

Osmundsen, P., Asche, F., Misund, B. r., & Mohn, K. (2006). Valuation of International Oil Companies. Energy Journal, 27(3), 49-64.

Othman, H. B., & Zeghal, D. (2006). A study of earnings-management motives in the AngloAmerican and Euro-Continental accounting models: The Canadian and French cases The International Journal of Accounting, 41.

Penman, S. H. (1998). Combining Earnings and Book Value in Equity Valuation.

Contemporary Accounting Research, 15(3), 291-324.

Penman, S. H., & Xiao-Jun, Z. (2002). Accounting Conservatism, the Quality of Earnings, and Stock Returns. Accounting Review, 77(2), 237.

Petroni, K. R., & Wahlen, J. M. (1995). Fair Values of Equity and Debt Securities and Share Prices of Property-liability Insurers. Journal of Risk & Insurance, 62(4), 719-737.

Pincus, M., Rajgopal, S., & Venkatachal, M. (2007). The Accrual Anomaly: International Evidence. Accounting Review, 82(1), 169-203.

Piotroski, J. D. (2000). Value Investing: The Use of Historical Financial Statement Information to Separate Winners from Losers. Journal of Accounting Research, 38(3), 1-41.

Pope, P. F. (2005). Discussion--Accruals, Accounting-Based Valuation Models, and the Prediction of Equity Values. Journal of Accounting, Auditing & Finance, 20(4), 347Preinreich, G. A. D. (1938). Annual Survey of Economic Theory: The Theory of Depreciation. Econometrica, 6(3), 219-241.

Ramakrishnan, R. T. S., & Thomas, J. K. (1998). Valuation of Permanent, Transitory, and Price-Irrelevant Components of Reported Earnings. Journal of Accounting, Auditing and Finance, 13(3), 301-336.

Rayburn, J. (1986). The Association of Operating Cash Flow and Accruals with Security Returns. Journal of Accounting Research, 24(3), 112-133.

Sloan, R. G. (1996). Do Stock Prices Fully Reflect Information in Accruals and Cash Flows About Future Earnings? Accounting Review, 71(3), 289-315.

Subramanyam, K. R., & Venkatachalam, M. (2007). Earnings, Cash Flows, and Ex Post Intrinsic Value of Equity. Accounting Review, 82(2), 457-481.

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