International Differences in the Timeliness, Conservatism, and Classification of Earnings

The conservatism principle and the asymmetric timeliness of earnings1

1997 • 4,096 citations

Value and Capital

1939 • 3,079 citations

Price and return models

1995 • 725 citations

The Relative Informativeness of Accounting Disclosures in Different Countries

1993 • 705 citations

Write-Offs As Accounting Procedures to Manage Perceptions

1988 • 529 citations

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

1993 • 502 citations

The Value Relevance of German Accounting Measures: An Empirical Analysis

1994 • 498 citations

Lack of timeliness and noise as explanations for the low contemporaneuos return-earnings association

1994 • 497 citations

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

1987 • 487 citations

The Effects of Accounting Diversity: Evidence from the European Union

1994 • 436 citations

Smoothing income numbers : objectives, means, and implications

1981 • 414 citations

Information in prices about future earnings

1992 • 401 citations

International Accounting Differences and Their Relation to Share Prices: Evidence from U.K., Australian, and Canadian Firms*

1996 • 324 citations

Corporate Signaling, External Accounting, and Capital Market Equilibrium: Evidence on Dividends, Income, and Extraordinary Items

1978 • 281 citations

Myopic management behavior with efficient, but imperfect, financial markets

1993 • 155 citations

Capital Market Effects of U.S.-Canada GAAP Differences

1994 • 118 citations

The information content of earnings and prices: A simultaneous equations approach

1997 • 112 citations

International Differences in GAAP and the Pricing of Earnings

1992 • 97 citations

SHARE PRICE ANTICIPATION OF EARNINGS AND THE EFFECT OF EARNINGS PERSISTENCE AND FIRM SIZE

1995 • 43 citations

AN EMPIRICAL ANALYSIS OF DIFFERENTIAL CAPITAL MARKET REACTIONS TO EXTRAORDINARY ACCOUNTING ITEMS¹

1976 • 11 citations

UK/US GAAP Comparison: A Comparison Between UK and US Accounting Principles

1991 • 4 citations

Deleted Work

1955 • 0 citations