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2. Abnormal real operations, real earnings management, and subsequent crashes in stock prices. (2016). Li, Lingxiang ; Hasan, Iftekhar ; Francis, Bill.
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3. Evidence for the existence of downward real earnings management. (2015). HASAN, IFTEKHAR ; Li, Lingxiang ; Francis, Bill.
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4. Evidence for the existence of downward real earnings management. (2015). Li, Lingxiang ; Hasan, Iftekhar ; Francis, Bill.
   In: Research Discussion Papers.
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5. Evidence for the existence of downward real earnings management. (2015). HASAN, IFTEKHAR ; Li, Lingxiang ; Francis, Bill.
   In: Research Discussion Papers.
   RePEc:bof:bofrdp:2015_013.

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6. Secondary Buyouts: Operating Performance and Investment Determinants. (2015). Bonini, Stefano.
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   RePEc:bla:finmgt:v:44:y:2015:i:2:p:431-470.

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1. Asset revaluation: scelte manageriali in tempo di crisi. (2021). Madonna, Salvatore ; Cestari, Greta ; Giuliani, Francesca.
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2. Does Fixed Asset Revaluation Build Trust between Management and Investors?. (2019). Bae, Jincheol ; Lee, Jaehong ; Kim, Eunsoo.
   In: Sustainability.
   RePEc:gam:jsusta:v:11:y:2019:i:13:p:3700-:d:246049.

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3. Reliability and relevance of fair values: Private equity investments and investee fundamentals. (2018). Kräussl, Roman ; Kraussl, Roman ; Ferreira, Petrus ; Pope, Peter F ; Nykyforovych, Maria ; Landsman, Wayne R.
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4. Has SFAS 142 improved the usefulness of goodwill impairment loss and goodwill balances for investors?. (2018). Guler, Lale.
   In: Review of Managerial Science.
   RePEc:spr:rvmgts:v:12:y:2018:i:3:d:10.1007_s11846-016-0223-y.

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5. Asset use and the relevance of fair value measurement: evidence from IAS 41. (2018). Huffman, Adrienna.
   In: Review of Accounting Studies.
   RePEc:spr:reaccs:v:23:y:2018:i:4:d:10.1007_s11142-018-9456-0.

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6. La Mise En Equivalence (MEE) dans les comptes sociaux : analyse empirique du cas français et propositions normatives. (2018). Pourtier, Frederic ; Darmendrail, Veronique.
   In: Post-Print.
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7. The Future of Financial Reporting: Insights from Research. (2018). Barth, Mary E.
   In: Abacus.
   RePEc:bla:abacus:v:54:y:2018:i:1:p:66-78.

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8. The predictive value of bank fair values. (2017). van Zijl, Tony ; Tippett, Mark ; Ehalaiye, Dimu.
   In: Pacific-Basin Finance Journal.
   RePEc:eee:pacfin:v:41:y:2017:i:c:p:111-127.

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9. Influence of Rules for Computing Corporate Income Tax on the Accuracy of Financial Statements of Lithuanian Companies. (2016). Gintaras, Cernius ; Liucija, Birskyte ; Arturas, Balkevicius .
   In: Scientific Annals of Economics and Business.
   RePEc:vrs:aicuec:v:63:y:2016:i:1:p:65-81:n:5.

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10. Usefulness of fair values for predicting banks’ future earnings: evidence from other comprehensive income and its components. (2016). Khan, Urooj ; Causholli, Monika ; Bratten, Brian.
    In: Review of Accounting Studies.
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11. Effects of opportunistic behaviors on security markets: an experimental approach to insider trading and earnings management. (2016). Perote, Javier ; Lopes, Ilidio ; Brio, Esther B.
    In: Economia Politica: Journal of Analytical and Institutional Economics.
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12. Mesures de la performance et les autres éléments du résultat global (OCI) : état de lart. (2016). Touron, Philippe.
    In: Post-Print.
    RePEc:hal:journl:hal-01902529.

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13. The Relevance of Fair Value Across Countries: Firms Listed in Lisbon and Madrid Stock Exchange. (2015). Veiga, Jose ; Fernandes, Joaquim ; Andraz, Georgette ; Gonalves, Cristina .
    In: Journal of Tourism, Sustainability and Well-being.
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14. Ownership Concentration and Firm Performance in Transition Economies: Evidence from Montenegro. (2015). Kalezi, Zorica .
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    RePEc:cbk:journl:v:4:y:2015:i:3:p:5-64.

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15. Accounting Choices for Tangible Assets: A Study of Greek Firms. (2014). Ballas, Apostolos ; Panagiotou, Vaia ; Tzovas, Christos.
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16. Explaining the Cross-Sectional Patterns of UK Expected Stock Returns: The Effect of Intangibles. (2014). Saleh, Walid.
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17. The value relevance of deferred tax attributed to asset revaluations. (2014). Soepriyanto, Gatot ; Navissi, Farshid ; Hanlon, Dean.
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18. ASSESSMENT OF BANKING ASSETS ON FINANCIAL RISK MANAGEMENT - ALBANIAN CASE. (2014). Miti, Mirela ; KONOMI, INGRIT ; KOTORRI, ADRIATIK .
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19. CEO turnover, earnings management and value relevance. A theoretical analysis on the Italian context.. (2013). Fasan, Marco ; Barrios, John M. ; Macciocchi, Daniele.
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20. Fair Value Accounting and Its Usefulness to Financial Statement Users.. (2013). Palea, Vera.
    In: Department of Economics and Statistics Cognetti de Martiis. Working Papers.
    RePEc:uto:dipeco:201327.

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21. Do Managers Manipulate Earnings Prior to Management Buyouts?. (2013). Renneboog, Luc ; Mao, Y. ; Renneboog, L. D. R., .
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22. Evaluating the effectiveness of model specifications and estimation approaches for empirical accounting-based valuation models. (2013). Shen, Yun ; Stark, Andrew W..
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    RePEc:taf:acctbr:v:43:y:2013:i:6:p:660-682.

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23. Accounting and the Macroeconomy: The Case of Aggregate Price-Level Effects on Individual Stocks. (2013). Konchitchki, Yaniv.
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24. The association between firm characteristics and CFOs opinions on the fair value option for non-financial assets. (2013). Daniel, Shirley J ; Pourjalali, Hamid ; Wen, Eric ; Jung, Boochun.
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25. An International Exploration of Financial Reporting Practices in the Real Estate Industry. (2012). Fortin, Steve ; Edelstein, Robert ; Tsang, Desmond.
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26. Incentives for fixed asset revaluations: the UK evidence. (2012). Kilirgiotis, George ; Iatridis, George Emmanuel.
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27. Inflation and Nominal Financial Reporting: Implications for Performance and Stock Prices. (2011). Konchitchki, Yaniv.
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28. The value relevance of goodwill impairment. (2011). Xu, Wei ; Anandarajan, Asokan ; Curatola, Anthony.
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29. Corporate Lobbying and Financial Performance. (2010). Parsley, David ; Yang, Ya-Wen ; Chen, Hui.
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30. The effect of R&D investment on firm value: An examination of US manufacturing and service industries. (2010). Olibe, Kingsley ; Ehie, Ike C..
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31. Understanding earnings quality: A review of the proxies, their determinants and their consequences. (2010). Ge, Weili ; Dechow, Patricia ; Schrand, Catherine.
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32. Employee stock options and future firm performance: Evidence from option repricings. (2010). Kasznik, Ron ; Johnson, Nicole Bastian ; Aboody, David.
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33. Interaction effects of restructuring decisions on operating profit following performance shocks. (2009). Yawson, Alfred.
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34. An Empirical Investigation of the True and Fair Override in the United Kingdom. (2009). McNichols, Maureen ; Livne, Gilad.
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35. Self‐Fulfilling Prophecies of Failure: The Endogenous Balance Sheets of Distressed Companies. (2009). MEEKS, J. G..
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36. Development and testing of a business process efficiency scale. (2008). Rehman, Kashif ur ; Saif, Iqbal M. ; Zaheer, Arshad.
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37. Do core and non-core cash flows from operations persist differentially in predicting future cash flows?. (2008). Hollie, Dana ; Cheng, C..
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38. Motives for fixed-asset revaluation: An empirical analysis with Swiss data. (2007). MISSONIER-PIERA, Franck.
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39. An empirical investigation of earnings restatements by Australian firms. (2007). Goodwin, John ; Ahmed, Kamran.
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40. A research note. (2006). Walton, Peter.
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41. Effects of database choice on international accounting research. (2006). GILL-DE-ALBORNOZ, BELEN ; Garcia Osma, Beatriz ; Juan Manuel Garcia Lara, ; Belen Gill de Albornoz Noguer, .
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42. A UK Test of an Inflation-Adjusted Ohlson Model. (2005). Saleh, Walid ; Tucker, Jon ; Gregory, Alan.
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43. The impact of debt on market reactions to the revaluation of noncurrent assets. (2004). Cahan, Steven F. ; Courtenay, Stephen M..
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44. The Recognition and Timing of Deferred Tax Liabilities. (2004). Van de Gucht, L. ; Gaeremynck, A..
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45. Time-series coefficient variation in value-relevance regressions: a discussion of Core, Guay, and Van Buskirk and new evidence. (2003). Shanken, Jay ; KOTHARI, S. P..
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46. The Sale of Assets to Manage Earnings in Japan. (2003). Thomas, Wayne B. ; Inoue, Tatsuo ; Herrmann, Don.
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47. The Value Relevance of Network Advantages: The Case of E–Commerce Firms. (2003). Kotha, Suresh ; Rajgopal, Shivaram ; Venkatachalam, Mohan.
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48. Concept and Relevance of Income. (2002). Obinata, Takashi .
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49. The relevance of the value relevance literature for financial accounting standard setting: another view. (2001). Beaver, William H. ; Landsman, Wayne R. ; Barth, Mary E..
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50. Accounting Measurement and Capital Markets Research. (2000). Clinch, Greg.
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