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Use of R-Squared in Accounting Research: Measuring Changes in Value Relevance Over the Last Four Decades

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References

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
1989On the Usefulness of Earnings and Earnings Research: Lessons and Directions from Two Decades of Empirical Research1,120 cited
1991Earnings Asan Explanatory Variable for Returns1,017 cited
1995Price and return models691 cited
1987On cross-sectional analysis in accounting research541 cited
1994The Value Relevance of German Accounting Measures: An Empirical Analysis465 cited
1992Aggregate accounting earnings can explain most of security returns437 cited
1992Information in prices about future earnings370 cited
1992The market valuation implications of net periodic pension cost components276 cited
1979Methodological issues in the use of financial ratios256 cited

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