References

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• 1977Determinants of corporate borrowing13,160 cited
• 1997Industry costs of equity5,793 cited
• 1997Earnings management to avoid earnings decreases and losses3,839 cited
• 1993Cross-Sectional Determinants of Analyst Ratings of Corporate Disclosures2,643 cited
• 1994Accounting earnings and cash flows as measures of firm performance2,584 cited
• 1999The Boundaries of Financial Reporting and How to Extend Them1,930 cited
• 1985Disclosure of Nonproprietary Information1,923 cited
• 2002Corporate ownership structure and the informativeness of accounting earnings in East Asia1,919 cited
• 1999Have Financial Statements Lost Their Relevance?1,917 cited
• 1997Changes in the value-relevance of earnings and book values over the past forty years1,788 cited
• 1996The pricing of discretionary accruals1,662 cited
• 1997The Operating Performance of Firms Conducting Seasoned Equity Offerings1,098 cited
• 1988An Explanation for Accounting Income Smoothing907 cited
• 1998Relative valuation roles of equity book value and net income as a function of financial health897 cited