References

• 1992The Cross-Section of Expected Stock Returns17,251 cited
• 1995The information content of losses2,315 cited
• 1995Valuation and Clean Surplus Accounting for Operating and Financial Activities*2,224 cited
• 1996Value-relevance of nonfinancial information: The wireless communications industry1,303 cited
• 1988Evidence of Earnings Management from the Provision for Bad Debts920 cited
• 1990Accounting-based constraints in public and private debt agreements415 cited
• 1990An empirical examination of debt covenant restrictions and accounting-related debt proxies277 cited
• 1986An Empirical Investigation of Pension Fund Property Rights.266 cited
• 1995The Effect of Bank Loan Portfolio Composition on the Market Reaction to and Anticipation of Loan Loss Provisions234 cited
• 1993The market valuation of accounting information: The case of postretirement benefits other than96 cited
• 1997Recognition, Disclosure, or Delay: Timing the Adoption of SFAS No. 10677 cited
• 1996An Empirical Analysis of Factors Associated with Changes in Pension-Plan Interest-Rate Assumptions64 cited
• 1985Financial Aspects of the United States Pension System58 cited
• 1990Debt covenants and accounting choice54 cited
• 1979