The Relative Information Content of Accruals and Cash Flows: Combined Evidence at the Earnings Announcement and Annual Report Release Date

Large Sample Properties of Generalized Method of Moments Estimators

1982 • 13,306 citations

An Empirical Evaluation of Accounting Income Numbers

1968 • 6,381 citations

Financial analysts' forecasts of earnings

1982 • 608 citations

The Association of Operating Cash Flow and Accruals with Security Returns

1986 • 406 citations

The Time Series of Annual Accounting Earnings

1977 • 347 citations

A method of moments interpretation of sequential estimators

1984 • 337 citations

Univariate Time-Series Models of Quarterly Accounting Earnings per Share: A Proposed Model

1979 • 275 citations

THE INCREMENTAL INFORMATION CONTENT OF THE ACCRUAL AND FUNDS COMPONENTS OF EARNINGS AFTER CONTROLLING FOR EARNINGS

1987 • 230 citations

The Time-Series Behavior of Quarterly Earnings: Preliminary Evidence

1977 • 213 citations

A note on maximum likelihood estimation of the rational expectations model of the term structure

1979 • 190 citations

INTERPERIOD TAX ALLOCATION, EARNING EXPECTATIONS, AND THE BEHAVIOR OF SECURITY PRICES

1972 • 148 citations

Evidence On The Incremental Information-Content Of Additional Firm Disclosures Made Concurrently With Earnings

1986 • 146 citations

Predicting Annual Net Earnings with Quarterly Earnings Time-Series Models

1979 • 67 citations

Asymptotic Estimation and Hypothesis Testing Results for Vector Linear Time Series Models

1979 • 56 citations

Using Time-Series Models to Assess the Significance of Accounting Changes

1972 • 37 citations

The Trouble with Earnings

1972 • 27 citations

The incremental information content of accruals and cash flows after controlling for earnings

1985 • 20 citations