Citation map · Study

SZodixStudyAcademic Library

Shelves Open access

Study · an open academic library·Metadata from OpenAlex (CC0)·Shelves·OpenAlex metadata, de-duplicated

How Do Earnings Numbers Relate to Stock Returns? A Review of Classic Accounting Research with Updated Evidence

16 references·16 citing·33 second hopsampled

FromToDepth

this work references cited by second hop· second hop is a sample of the most-cited connections

References

1992The Cross-Section of Expected Stock Returns17,251 cited
1968An Empirical Evaluation of Accounting Income Numbers6,384 cited
1981The relationship between return and market value of common stocks5,928 cited
1985Positive Accounting Theory5,837 cited
1995Earnings, Book Values, and Dividends in Equity Valuation*5,061 cited
1999A Review of the Earnings Management Literature and Its Implications for Standard Setting4,637 cited
1968The Information Content of Annual Earnings Announcements2,739 cited
1994Accounting earnings and cash flows as measures of firm performance2,584 cited
2001Capital markets research in accounting2,575 cited
1993The journal of financial economics2,544 cited
1995The information content of losses2,315 cited
1989Post-Earnings-Announcement Drift: Delayed Price Response or Risk Premium?2,314 cited
1995Valuation and Clean Surplus Accounting for Operating and Financial Activities*2,224 cited
1989An analysis of intertemporal and cross-sectional determinants of earnings response coefficients1,685 cited
2002Experimental research in financial accounting1,213 cited

Only edges whose both ends are imported exist here. Widen the year window, or show the whole map. Back to the work

1989On the Usefulness of Earnings and Earnings Research: Lessons and Directions from Two Decades of Empirical Research1,120 cited

Cited by

2012The Value Relevance of International Financial Reporting Standards: Empirical Evidence in an Emerging Market151 cited
2020COVID-19: hotel industry response to the pandemic evolution and to the public sector economic measures112 cited
2006The Evolution of Stock Option Accounting: Disclosure, Voluntary Recognition, Mandated Recognition, and Management Disavowals105 cited
2013Ball and Brown (1968): A Retrospective100 cited
2015Financial Reporting Quality - Before and After IFRS Adoption Using NiCE Qualitative Characteristics Measurement81 cited
2017Accounting information quality and decision-usefulness of governmental financial reporting62 cited
2015Developing and Measuring the Impact of an Accounting Ethics Course that is Based on the Moral Philosophy of Adam Smith59 cited
2011Ethical Corporate Citizenship: Does it Pay?58 cited
2013Efficiency and stock returns: evidence from the insurance industry58 cited
2017The value relevance of environmental performance: evidence from Indonesia55 cited
2020The Qualitative Characteristics of Accounting Information, Earnings Quality, and Islamic Banking Performance: Evidence from the Gulf Banking Sector49 cited
2014Fair value accounting for liabilities: Presentation format of credit risk changes and individual information processing47 cited
2019Commemorating the 50‐Year Anniversary of Ball and Brown (1968): The Evolution of Capital Market Research over the Past 50 Years40 cited
2022Does the CEO’s financial and accounting expertise affect the financial reporting quality? Evidence from an emerging economy39 cited
2006Misleading Disclosure of Pro Forma Earnings: An Empirical Examination39 cited
2010Positive Accounting Theory and Science38 cited