References

• 1985Positive Accounting Theory5,837 cited
• 1997The conservatism principle and the asymmetric timeliness of earnings13,988 cited
• 1993Cross-Sectional Determinants of Analyst Ratings of Corporate Disclosures2,643 cited
• 1990Positive Accounting Theory: A Ten Year Perspective.2,388 cited
• 1995Valuation and Clean Surplus Accounting for Operating and Financial Activities*2,224 cited
• 1993Additional evidence on the association between the investment opportunity set and corporate financing, dividend, and compensation policies1,259 cited
• 2002Accounting Conservatism, the Quality of Earnings, and Stock Returns1,163 cited
• 1993Fundamental Information Analysis1,084 cited
• 1992Association between accounting performance measures and stock prices693 cited
• 1998Abnormal returns to a fundamental analysis strategy.512 cited
• 1993The investment opportunity set and accounting procedure choice442 cited
• 2000Accounting Conservatism and the Valuation of Accounting Numbers: Evidence on the Feltham-Ohlson (1996) Model97 cited
• 1982Determinants of intramethod choice in the oil and gas industry92 cited
• 1990Voluntary divestitures and corporate life-cycle: some empirical evidence63 cited

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