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- 2004Costs of Equity and Earnings Attributes2,387 cited
- 2003Incentives versus standards: properties of accounting income in four East Asian countries2,078 cited
- 2001The relevance of the value relevance literature for financial accounting standard setting: another view1,961 cited
- 1999The Boundaries of Financial Reporting and How to Extend Them1,930 cited
- 1999Have Financial Statements Lost Their Relevance?1,917 cited
- 1997Changes in the value-relevance of earnings and book values over the past forty years1,788 cited
- 2001The relevance of the value-relevance literature for financial accounting standard setting1,741 cited
- 2006Financial reporting incentives for conservative accounting: The influence of legal and political institutions1,117 cited
- 1991Earnings Asan Explanatory Variable for Returns1,017 cited
- 2000Country-Specific Factors Related to Financial Reporting and the Value Relevance of Accounting Data919 cited
- 1993The Relative Informativeness of Accounting Disclosures in Different Countries643 cited
- 2000Accounting standards and value relevance of financial statements: An international analysis
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