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Response of the EAA Financial Reporting Standards Committee to the IASB Discussion PaperA Review of the Conceptual Framework for Financial Reporting
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References

  • 1995Earnings, Book Values, and Dividends in Equity Valuation*5,061 cited
  • 2003Conservatism in Accounting Part I: Explanations and Implications2,768 cited
  • 1989An analysis of intertemporal and cross-sectional determinants of earnings response coefficients1,685 cited
  • 2009Estimation and empirical properties of a firm-year measure of accounting conservatism1,404 cited
  • 2013Financial statement analysis and security valuation1,293 cited
  • 2002Experimental research in financial accounting1,213 cited
  • 1988Financial accounting: In communicating reality, we construct reality1,176 cited
  • 2008The Information Role of Conservatism1,115 cited
  • 2003Conservatism in Accounting Part II: Evidence and Research Opportunities992 cited
  • 1961The Theory and Measurement of Business Income970 cited
  • 1987Earnings Innovations, Earnings Persistence, and Stock Returns909 cited
  • 1998Comprehensive Income Reporting and Analysts' Valuation Judgments680 cited
  • 1999Is comprehensive income superior to net income as a measure of firm performance?466 cited
  • 1966Accounting, evaluation, and economic behavior453 cited
  • 2014Contemporary Accounting Research410 cited

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  • 2013Do managers define non-GAAP earnings to meet or beat analyst forecasts?382 cited
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