The relation between earnings and cash flows

Earnings Management During Import Relief Investigations

1991 • 8,024 citations

Introduction to Econometrics

2020 • 3,696 citations

Accounting earnings and cash flows as measures of firm performance

1994 • 2,712 citations

Corporate Financial Statements, A Product of the Market and Political Processes

1977 • 612 citations

NOTE ON BIAS IN THE ESTIMATION OF AUTOCORRELATION

1954 • 542 citations

Introduction to Econometrics

1988 • 468 citations

SOME TIME SERIES PROPERTIES OF ACCOUNTING INCOME

1972 • 431 citations

The Time Series of Annual Accounting Earnings

1977 • 347 citations

The Ability of Earnings to Predict Future Earnings and Cash Flow

1994 • 341 citations

FURTHER EVIDENCE OF THE TIME SERIES PROPERTIES OF ACCOUNTING INCOME

1976 • 274 citations

THE NATURE AND AMOUNT OF INFORMATION IN CASH FLOWS AND ACCRUALS

1989 • 260 citations

Valuation of Permanent, Transitory, and Price-Irrelevant Components of Reported Earnings

1998 • 145 citations

The Predictability of Interim Earnings over Alternative Quarters

1984 • 79 citations

Cross‐Quarter Differences in Stock Price Responses to Earnings Announcements: Fourth‐Quarter and Seasonality Influences*

1994 • 76 citations

Implications of the integral approach to quarterly reporting for the post-earnings-announcement

1998 • 74 citations

Some Additional Evidence on Survival Biases

1979 • 49 citations

AN INVESTIGATION OF SEASONALITY IN STOCK PRICE RESPONSES TO QUARTERLY EARNINGS ANNOUNCEMENTS

1990 • 26 citations