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Going‐Concern Status, Earnings Persistence, and Informativeness of Earnings*
15 references·16 citing·37 second hop
Going‐Concern Status, Earnings Persistence, and Informativeness of Earnings* (1996)Going‐Concern Status, Earnings Persistenc…The information content of losses (1995)The information content of lo…Managerial ownership, accounting choices, and informativeness of earnings (1995)Managerial ownership, account…Earnings, Book Values, and Dividends in Equity Valuation* (1995)Earnings, Book Values, and Di…A Nonlinear Model of Security Price Responses to Unexpected Earnings (1992)A Nonlinear Model of Security…The theory of value and earnings, and an introduction to the Ball‐Brown analysis* (1991)The theory of value and earni…Earnings Asan Explanatory Variable for Returns (1991)Earnings Asan Explanatory Var…THE RELATION BETWEEN STOCK RETURNS AND ACCOUNTING EARNINGS GIVEN ALTERNATIVE INFONNATION (1990)THE RELATION BETWEEN STOCK RE…Cross-sectional variation in the stock market response to accounting earnings announcements (1989)Cross-sectional variation in …An analysis of intertemporal and cross-sectional determinants of earnings response coefficients (1989)An analysis of intertemporal …Earnings Innovations, Earnings Persistence, and Stock Returns (1987)Earnings Innovations, Earning…Cross-Sectional Dependence and Problems in Inference in Market-Based Accounting Research (1987)Cross-Sectional Dependence an…Dividend Policy under Asymmetric Information (1985)Dividend Policy under Asymmet…Financial Ratios and the Probabilistic Prediction of Bankruptcy (1980)Financial Ratios and the Prob…ZETATM analysis A new model to identify bankruptcy risk of corporations (1977)ZETATM analysis A new model t…FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY (1968)FINANCIAL RATIOS, DISCRIMINAN…Why Are Losses Less Persistent Than Profits? 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(2003)Methodological Issues Related to the Estimation of Financial Distress Prediction Models (1984)Forecasting Bankruptcy More Accurately: A Simple Hazard Model (2001)The conservatism principle and the asymmetric timeliness of earnings1 (1997)Earnings Management through Real Activities Manipulation (2003)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Managerial incentives and risk-taking☆ (2005)How does financial reporting quality relate to investment efficiency? (2009)
this work references cited by second hop

References

  • 1968FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY14,869 cited
  • 1980Financial Ratios and the Probabilistic Prediction of Bankruptcy6,005 cited
  • 1995Earnings, Book Values, and Dividends in Equity Valuation*5,061 cited
  • 1985Dividend Policy under Asymmetric Information3,459 cited
  • 1995The information content of losses2,315 cited
  • 1977ZETATM analysis A new model to identify bankruptcy risk of corporations1,812 cited
  • 1989An analysis of intertemporal and cross-sectional determinants of earnings response coefficients1,685 cited
  • 1995Managerial ownership, accounting choices, and informativeness of earnings1,517 cited
  • 1991Earnings Asan Explanatory Variable for Returns1,017 cited
  • 1987Earnings Innovations, Earnings Persistence, and Stock Returns909 cited
  • 1989Cross-sectional variation in the stock market response to accounting earnings announcements816 cited
  • 1987Cross-Sectional Dependence and Problems in Inference in Market-Based Accounting Research548 cited
  • 1992A Nonlinear Model of Security Price Responses to Unexpected Earnings521 cited
  • 1990THE RELATION BETWEEN STOCK RETURNS AND ACCOUNTING EARNINGS GIVEN ALTERNATIVE INFONNATION265 cited
  • 1991

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The theory of value and earnings, and an introduction to the Ball‐Brown analysis*
242 cited

Cited by

  • 2006Corporate governance and the quality of accounting earnings: a Canadian perspective143 cited
  • 2007Measuring Distress Risk: The Effect of R&D Intensity130 cited
  • 2011The Auditor's Going-Concern Opinion as a Communication of Risk129 cited
  • 2001When Capital Follows Profitability: Non-linear Residual Income Dynamics102 cited
  • 2014Politically Connected Firms and Earnings Informativeness in the Controlling versus Minority Shareholders Context: E uropean Evidence84 cited
  • 1999Can Stock Recommendations Predict Earnings Management and Analysts' Earnings Forecast Errors?78 cited
  • 2003RE-ESTIMATIONS OF THE ZMIJEWSKI AND OHLSON BANKRUPTCY PREDICTION MODELS72 cited
  • 2017Why Are Losses Less Persistent Than Profits? Curtailments vs. Conservatism66 cited
  • 1999The Effect of Limited Liability on the Informativeness of Earnings: Evidence from the Stock and Bond Markets*63 cited
  • 2001Accounting Information, Capital Investment Decisions, and Equity Valuation: Theory and Empirical Implications63 cited
  • 2013Market reaction to earnings news: A unified test of information risk and transaction costs54 cited
  • 2002Earnings Quality and Strategic Disclosure: An Empirical Examination of 'Pro Forma' Earnings53 cited
  • 2000Opportunities Knocking: Residual Income Valuation of an Adaptive Firm52 cited
  • 2001The value relevance of accounting information around the 1997 Asian financial crisis—the case of South Korea48 cited
  • 2010Fire sale acquisitions: Myth vs. reality48 cited
  • 2012Auditor Reporting on Going-Concern Uncertainty: A Research Synthesis46 cited