References

• 1985Positive Accounting Theory5,837 cited
• 1986Asset pricing and the bid-ask spread5,087 cited
• 1997Disclosure level and the cost of equity capital.3,577 cited
• 2004Information and the Cost of Capital3,057 cited
• 2000The Economic Consequences of Increased Disclosure2,369 cited
• 2003Limited attention, information disclosure, and financial reporting2,339 cited
• 1999The Economic Consequences of Increased Disclosure2,101 cited
• 1999Stock Performance and Intermediation Changes Surrounding Sustained Increases in Disclosure*1,882 cited
• 2006International Financial Reporting Standards (IFRS): pros and cons for investors1,273 cited
• 2013Financial statement analysis and security valuation1,250 cited
• 1995Disclosure Policy, Information Asymmetry, and Liquidity in Equity Markets*1,183 cited
• 2005The Persistence and Pricing of Earnings, Accruals, and Cash Flows When Firms Have Large Book-Tax Differences813 cited
• 2001An evaluation of “essays on disclosure” and the disclosure literature in accounting791 cited
• 2003Earnings Management: New Evidence Based on Deferred Tax Expense726 cited
• 2000Accounting standards and value relevance of financial statements: An international analysis