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The Role of Earnings Levels in Annual Earnings-Returns Studies
0 references·16 citing·53 second hopsampled
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  • 2007How do accounting variables explain stock price movements? Theory and evidence180 cited
  • 2010The Relative Importance of Firm and Country Characteristics for Earnings Quality around the World166 cited
  • 2010Earnings quality and firm valuation: international evidence*164 cited
  • 1996Earnings Permanence and the Incremental Information Content of Cash Flows from Operations162 cited
  • 2007Legal Systems and Earnings Quality: The Role of Auditor Industry Specialization151 cited
  • 2003Post-Earnings Announcement Drift and Market Participants' Information Processing Biases151 cited
  • 2012The Role of Bank Reputation in 'Certifying' Future Performance Implications of Borrowers' Accounting Numbers150 cited
  • 2020Policy Uncertainty and Accounting Quality149 cited
  • 2009Audit and non-audit fees and capital market perceptions of auditor independence146 cited
  • 2010Negotiated Measurement Rules in Debt Contracts142 cited
  • 1998Valuation of Permanent, Transitory, and Price-Irrelevant Components of Reported Earnings140 cited
  • 2009Earnings Conservatism and Value Relevance Across the Business Cycle134 cited
  • 1999The information content of funds from operations (FFO) for real estate investment trusts (REITs)124 cited
  • 1996

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The association between stock returns and foreign GAAP earnings versus earnings adjusted to U.S. GAAP
124 cited
  • 1992Changes versus Levels in Earnings As Explanatory Variables for Returns: Some Theoretical Considerations114 cited
  • 1997The information content of earnings and prices: A simultaneous equations approach112 cited