THE INCREMENTAL INFORMATION CONTENT OF ACCRUAL VERSUS CASH FLOWS

An Empirical Evaluation of Accounting Income Numbers

1968 • 6,381 citations

The Theory of Finance

1972 • 1,064 citations

SOME TIME SERIES PROPERTIES OF ACCOUNTING INCOME

1972 • 431 citations

The Association of Operating Cash Flow and Accruals with Security Returns

1986 • 406 citations

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

1986 • 332 citations

CROSS-SECTIONAL DEPENDENCE AND PROBLEMS IN INFERENCE IN MARKET-BASED ACCOUNTING RESEARCH

1987 • 251 citations

EVIDENCE ON THE RELATIONSHIPS BETWEEN EARNINGS AND VARIOUS CASH FLOW MEASURES

1986 • 227 citations

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

1972 • 148 citations

The incremental information content of replacement cost earnings

1982 • 148 citations

Cash Flows, Ratio Analysis and the W.T. Grant Company Bankruptcy

1980 • 130 citations

Stock Price Reactions to LIFO Adoptions: The Association between Excess Returns and LIFO Tax Savings

1982 • 121 citations

CASH FLOW - IT'S NOT THE BOTTOM LINE

1984 • 106 citations

Risk, Information, and the Effects of Special Accounting Items on Capital Market Equilibrium

1975 • 63 citations

Testing for incremental information content in the presence of collinearity

1984 • 61 citations

Cross-sectional association between abnormal returns and firm specific variables

1982 • 40 citations

Financial reporting and the evaluation of solvency

1978 • 39 citations