References

• 1968FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY14,869 cited
• 1973Risk, Return, and Equilibrium: Empirical Tests14,248 cited
• 1980Financial Ratios and the Probabilistic Prediction of Bankruptcy6,005 cited
• 1985Positive Accounting Theory5,837 cited
• 1997The conservatism principle and the asymmetric timeliness of earnings13,988 cited
• 1997Earnings management to avoid earnings decreases and losses3,839 cited
• 2011The effects of bonus schemes on accounting decisions2,579 cited
• 1994Why Firms Voluntarily Disclose Bad News2,435 cited
• 1995The information content of losses2,315 cited
• 2000The changing time-series properties of earnings, cash flows and accruals: Has financial reporting become more conservative?1,374 cited
• 1994Shareholder Litigation and Corporate Disclosures1,351 cited
• 1989On the Usefulness of Earnings and Earnings Research: Lessons and Directions from Two Decades of Empirical Research1,120 cited
• 1998Auditor changes and discretionary accruals910 cited
• 1998Relative valuation roles of equity book value and net income as a function of financial health897 cited
• 1995To Warn or Not to Warn: Management Disclosures in the Face of an Earnings Surprise.