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

A Heteroskedasticity-Consistent Covariance Matrix Estimator and a Direct Test for Heteroskedasticity

1980 • 25,774 citations

The Cross‐Section of Expected Stock Returns

1992 • 15,031 citations

On the Usefulness of Earnings and Earnings Research: Lessons and Directions from Two Decades of Empirical Research

1989 • 1,181 citations

The information content of security prices

1980 • 777 citations

The Relative Informativeness of Accounting Disclosures in Different Countries

1993 • 705 citations

Journal of business finance and accounting

1978 • 436 citations

Methodological issues in the use of financial ratios

1979 • 254 citations

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

1987 • 230 citations

An Investigation Of Revaluations Of Tangible Long-Lived Assets

1993 • 197 citations

Price-earnings regressions in the presence of prices leading earnings

1992 • 162 citations

Correlation and Regression Estimates when the Data are Ratios

1955 • 144 citations

SOME BASIC PROPERTIES OF ACCOUNTING RATIOS

1980 • 142 citations

The Influence of Errors on the Correlation of Ratios

1962 • 13 citations