References

• 1989Constitutions and Commitment: The Evolution of Institutions Governing Public Choice in Seventeenth-Century England5,297 cited
• 2002Investor Protection and Corporate Valuation4,055 cited
• 1997The conservatism principle and the asymmetric timeliness of earnings13,988 cited
• 2000The effect of international institutional factors on properties of accounting earnings3,198 cited
• 2008International Accounting Standards and Accounting Quality3,050 cited
• 2003Conservatism in Accounting Part I: Explanations and Implications2,768 cited
• 1994Accounting earnings and cash flows as measures of firm performance2,584 cited
• 2004Earnings quality in UK private firms: comparative loss recognition timeliness2,377 cited
• 1995Valuation and Clean Surplus Accounting for Operating and Financial Activities*2,224 cited
• 2008Mandatory IFRS Reporting around the World: Early Evidence on the Economic Consequences2,174 cited
• 1999The Economic Consequences of Increased Disclosure2,101 cited
• 1998The relation between earnings and cash flows1,552 cited
• 2000The changing time-series properties of earnings, cash flows and accruals: Has financial reporting become more conservative?1,374 cited
• 2006The Role of Accruals in Asymmetrically Timely Gain and Loss Recognition1,117 cited