Concepedia

The Value Relevance of German Accounting Measures: An Empirical Analysis

Trevor S. Harris, Mark H. Lang, Hans Peter Möller

Journal of Accounting Research · 1994 · 491 citations · 7 references

Concepts

BusinessAccountancyAccountingAccounting TheoryCorporate ReportingFinancial AccountingComparative Accounting SystemsEarnings ReportingEquity AccountingFinancial ReportingFinancial StatementsFirm ValueEarnings ReconciliationFirm Size StratificationMarket Reactions To Accounting InformationValue Relevance Of Earnings

Abstract

Value relevance, Earnings reconciliation, Accounting differences, Conservatism

References

7

Earnings Asan Explanatory Variable for Returns

Peter D. Easton, Trevor S. Harris · Journal of Accounting Research · 1991 · 1.1K citations

Business, Accountancy, Accounting +13

A Comparison of the Value-Relevance of U.S. Versus Non-U.S. GAAP Accounting Measures Using Form 20-F Reconciliations

Eli Amir, Trevor S. Harris, Elizabeth K. Venuti · Journal of Accounting Research · 1993 · 499 citations

Business, Accountancy, Accounting +15

Aggregate accounting earnings can explain most of security returns

Peter D. Easton, Trevor S. Harris, James A. Ohlson · Journal of Accounting and Economics · 1992 · 458 citations

Business, Accountancy, Accounting +12

An Evaluation of Accounting Rate-of-return

Stephen H. Penman · Journal of Accounting Auditing & Finance · 1991 · 262 citations

Business, Accountancy, Accounting +12

Mean and variance of R2 in small and moderate samples

J. S. Cramer · Journal of Econometrics · 1987 · 261 citations

Public Health, Biostatistics, Psychology +10