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Financial reporting quality: is fair value a plus or a minus?

. Accounting & Business Research, (20071202)

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Volatility increases subsequent to stock splits: An empirical aberration, and . Journal of Financial Economics, 14 (2): 251--266 (June 1985)Financial statement analysis and security valuation. McGraw-Hill, New York, NY u.a., 2. ed., internat. ed edition, (2003)A Matter of Principle: Accounting Reports Convey Both Cash-Flow News and Discount-Rate News., and . Manag. Sci., 65 (12): 5584-5602 (2019)Returns to Buying Earnings and Book Value: Accounting for Growth and Risk, and . SSRN eLibrary, (2009)Financial statement analysis and security valuation. McGraw-Hill/Irwin, Boston, Mass. u.a., 3. ed., internat. ed. edition, (2007)The Book-to-Price Effect in Stock Returns: Accounting for Leverage, , and . Journal of Accounting Research, 45 (2): 427-467 (May 2007)Financial Statement Analysis and the Prediction of Stock Returns, and . Journal of Accounting and Economics, (1989)Financial Statement Analysis of Leverage and How It Informs About Profitability and Price-to-Book Ratios, and . Review of Accounting Studies, 8 (4): 531-560 (2003)Ratio Analysis and Equity Valuation: From Research to Practice, and . Review of Accounting Studies, 6 (1): 109-154 (2001)Financial reporting quality: is fair value a plus or a minus?. Accounting & Business Research, (20071202)