The Estimation and Determinants of Associations between Returns and Earnings: Evidence from Cross-Industry Comparisons

American Economic Review

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The Jackknife, the Bootstrap and Other Resampling Plans

1982 • 7,816 citations

Industrial Market Structure and Economic Performance.

1971 • 6,615 citations

An Empirical Evaluation of Accounting Income Numbers

1968 • 6,381 citations

Principles of Corporate Finance.

1981 • 3,686 citations

The Information Content of Annual Earnings Announcements

1968 • 2,768 citations

Theory of the Consumption Function

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Contestable Markets and the Theory of Industry Structure

1982 • 2,410 citations

Industry Structure, Market Rivalry, and Public Policy

1973 • 2,303 citations

An analysis of intertemporal and cross-sectional determinants of earnings response coefficients

1989 • 1,789 citations

Handbook of Industrial Organization

1989 • 1,621 citations

The Adjustment of Consumption to Changing Expectations About Future Income

1981 • 1,326 citations

Relation of Profit Rate to Industry Concentration: American Manufacturing, 1936-1940

1951 • 1,300 citations

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

1989 • 1,181 citations

Analysts' forecasts as earnings expectations

1988 • 1,063 citations

THE EFFECT OF THE FIRM'S CAPITAL STRUCTURE ON THE SYSTEMATIC RISK OF COMMON STOCKS

1972 • 1,034 citations

Financial statement analysis and the prediction of stock returns

1989 • 1,032 citations

Applied Multivariate Analysis

1973 • 988 citations

Earnings Innovations, Earnings Persistence, and Stock Returns

1987 • 977 citations

Cross-sectional variation in the stock market response to accounting earnings announcements

1989 • 869 citations

The information content of security prices

1980 • 777 citations

Consistent Covariance Matrix Estimation with Cross-Sectional Dependence and Heteroskedasticity in Financial Data

1989 • 632 citations

The Impact of Merger-Related Regulations on the Shareholders of Acquiring Firms

1983 • 583 citations

On cross-sectional analysis in accounting research

1987 • 583 citations

The Information Contained in the Components of Earnings

1986 • 565 citations

The association between accounting earnings and security returns for large and small firms

1987 • 565 citations

On the Association Between Operating Leverage and Risk

1974 • 533 citations

Firm size and the information content of prices with respect to earnings

1987 • 487 citations

SOME TIME SERIES PROPERTIES OF ACCOUNTING INCOME

1972 • 431 citations

Cross-Sectional Dependence and Problems in Inference in Market-Based Accounting Research

1987 • 431 citations

An evaluation of alternative proxies for the market's assessment of unexpected earnings

1987 • 412 citations

The Association of Operating Cash Flow and Accruals with Security Returns

1986 • 406 citations

The Effect of Sequential Information Releases on the Variance of Price Changes in an Intertemporal Multi-Asset Market

1988 • 403 citations

The Gains and Losses from Industrial Concentration

1977 • 401 citations

Some economic determinants of accounting policy choice

1979 • 394 citations

Corporate Financial Reporting: A Methodological Review of Empirical Research

1982 • 387 citations

On the Use of the Multivariate Regression Model in Event Studies

1985 • 365 citations

Security Analyst Superiority Relative to Univariate Time-Series Models in Forecasting Quarterly Earnings

2008 • 355 citations

The Time Series of Annual Accounting Earnings

1977 • 347 citations

Some economic determinants of time-series properties of earnings

1983 • 330 citations

Market-Based Empirical Research in Accounting: A Review, Interpretation, and Extension

1982 • 325 citations

Accounting Measurement, Price-Earnings Ratio, and the Information Content of Security Prices

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An Approach to Statistical Inference in Cross-Sectional Models with Security Abnormal Returns As Dependent Variable

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A Comparison of Alternative Testing Methodologies Used in Capital Market Research

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The Time-Series Properties of Annual Earnings

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1990 • 217 citations

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1989 • 197 citations

5. Equilibrium Points in n-Person Games

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The economic determinants of the market reaction to proposed mandatory accounting changes in the oil and gas industry

1981 • 153 citations

The incremental information content of replacement cost earnings

1982 • 148 citations

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

1982 • 121 citations

The Impact of Merger-Related Regulations Using Exact Distributions of Test Statistics

1985 • 119 citations

Evidence on the Choice of Inventory Accounting Methods: LIFO Versus FIFO

1988 • 117 citations

The Profit-Performance Effects of the Separation of Ownership from Control in Large U. S. Industrial Corporations

1973 • 115 citations

Market Association Tests and FASB Statement No. 33 Disclosures: A Reexamination

1985 • 73 citations

The Antitrust Task Force Deconcentration Recommendation

1970 • 73 citations

Reverse Regression, Fairness, and Employment Discrimination

1983 • 71 citations

Accounting for retail land sales

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Industry-Wide Commonalities in Earnings

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1979 • 29 citations

Financial statement analysis

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Valuation Response to New Information: A Test of Resource Mobility and Market Structure

1980 • 12 citations

Cross-sectional and cross-temporal differences in the relationship between annual earnings and security returns

1981 • 7 citations