Public Peers, Accounting Comparability, and Value Relevance of Private Firms’ Financial Reporting

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Ray Ball, Lakshmanan Shivakumar · Journal of Accounting and Economics · 2004 · 2.5K citations

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Mandatory IFRS Reporting around the World: Early Evidence on the Economic Consequences

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Business, Accountancy, Accounting +16

Have Financial Statements Lost Their Relevance?

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Changes in the value-relevance of earnings and book values over the past forty years

Daniel W. Collins, Edward L. Maydew, Ira S. Weiss · Journal of Accounting and Economics · 1997 · 1.8K citations

Business, Business Economics, Economics +14

The relevance of the value relevance literature for financial accounting standard setting: another view

Mary E. Barth, William H. Beaver, Wayne R. Landsman · Journal of Accounting and Economics · 2001 · 1.7K citations

Business, Accountancy, Accounting +11