References

• 1968An Empirical Evaluation of Accounting Income Numbers6,384 cited
• 1985Positive Accounting Theory5,837 cited
• 1995The information content of losses2,315 cited
• 1997Changes in the value-relevance of earnings and book values over the past forty years1,788 cited
• 1996Value-relevance of nonfinancial information: The wireless communications industry1,303 cited
• 1993The Relative Informativeness of Accounting Disclosures in Different Countries643 cited
• 1993A Comparison of the Value-Relevance of U.S. Versus Non-U.S. GAAP Accounting Measures Using Form 20-F Reconciliations484 cited
• 1996Repeated Accounting Write-Offs and the Information Content of Earnings474 cited
• 1994The Value Relevance of German Accounting Measures: An Empirical Analysis465 cited
• 1995The Feltham‐Ohlson Framework: Implications for Empiricists*385 cited
• 1999The market valuation of IAS versus US-GAAP accounting measures using Form 20-F reconciliations328 cited
• 1996International Accounting Differences and Their Relation to Share Prices: Evidence from U.K., Australian, and Canadian Firms*310 cited
• 1990Measuring International Harmonization and Standardization243 cited
• 1999International accounting harmonization and global equity markets184 cited