References

• 1997Industry costs of equity5,793 cited
• 1995Earnings, Book Values, and Dividends in Equity Valuation*5,061 cited
• 1997The conservatism principle and the asymmetric timeliness of earnings13,988 cited
• 1996Corporate Disclosure Policy and Analyst Behavior.2,743 cited
• 1995Valuation and Clean Surplus Accounting for Operating and Financial Activities*2,224 cited
• 2002Management's Incentives to Avoid Negative Earnings Surprises1,615 cited
• 2009Estimation and empirical properties of a firm-year measure of accounting conservatism1,404 cited
• 2000The changing time-series properties of earnings, cash flows and accruals: Has financial reporting become more conservative?1,374 cited
• 1999On the Association between Voluntary Disclosure and Earnings Management1,218 cited
• 2002Accounting Conservatism, the Quality of Earnings, and Stock Returns1,163 cited
• 2003ADRs, Analysts, and Accuracy: Does Cross Listing in the United States Improve a Firm's Information Environment and Increase Market Value?1,122 cited
• 1998Accounting valuation, market expectation, and cross-sectional stock returns1,083 cited
• 2001Rationality and Analysts' Forecast Bias1,012 cited
• 2004The Walk‐down to Beatable Analyst Forecasts: The Role of Equity Issuance and Insider Trading Incentives*848 cited