International Differences in the Timeliness, Conservatism and Classification of Earnings

Price and return models

1995 • 725 citations

Write-Offs As Accounting Procedures to Manage Perceptions

1988 • 529 citations

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

1993 • 502 citations

Capital Market Effects of U.S.-Canada GAAP Differences

1994 • 118 citations

AN EMPIRICAL ANALYSIS OF DIFFERENTIAL CAPITAL MARKET REACTIONS TO EXTRAORDINARY ACCOUNTING ITEMS¹

1976 • 11 citations