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The Information Content of SEC Filings and Information Environment: A Variance Decomposition Analysis

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References

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336 cited

1986The Relative Information Content of Accruals and Cash Flows: Combined Evidence at the Earnings Announcement and Annual Report Release Date324 cited

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2008What Drives Stock Price Movement?46 cited
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2010A Variance Decomposition Primer for Accounting Research42 cited
2019A Matter of Principle: Accounting Reports Convey Both Cash-Flow News and Discount-Rate News41 cited
2013A selective critical review of financial accounting research31 cited
2010The Risk Management Role of Accounting Conservatism for Operating Cash Flows30 cited
2009Shocks to Shocks: A Theoretical Foundation for the Information Content of Earnings*29 cited
2011Individual Investors' Attention to Accounting Information: Message Board Discussions24 cited
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