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The Information Content of Earnings, Revenues, and Expenses
9 references·16 citing·37 second hop
The Information Content of Earnings, Revenues, and Expenses (1991)The Information Content of Earnings, Reve…The Nature and Amount of Information in Cash Flows and Accruals. (1989)The Nature and Amount of Info…Cross-sectional variation in the stock market response to accounting earnings announcements (1989)Cross-sectional variation in …THE INCREMENTAL INFORMATION CONTENT OF ACCRUAL VERSUS CASH FLOWS (1987)THE INCREMENTAL INFORMATION C…Security analyst superiority relative to univariate time-series models in forecasting quarterly earnings (1987)Security analyst superiority …An evaluation of alternative proxies for the market's assessment of unexpected earnings (1987)An evaluation of alternative …The Relative Information Content of Accruals and Cash Flows: Combined Evidence at the Earnings Announcement and Annual Report Release Date (1986)The Relative Information Cont…Evidence on the Incremental Information Content of Additional Firm Disclosures Made Concurrently with Earnings (1986)Evidence on the Incremental I…Financial analysts' forecasts of earnings (1982)Financial analysts' forecasts…Economic Forecasts and Policy (1962)Economic Forecasts and PolicyShow it or say it: how brand familiarity influences the effectiveness of image-based versus text-based logos (2021)Show it or say it: how brand …The Determinants and Informativeness of Non-GAAP Revenue Disclosures (2020)The Determinants and Informat…Analyst revenue forecast reporting and the quality of revenues and expenses (2018)Analyst revenue forecast repo…Does revenue momentum drive or ride earnings or price momentum? (2013)Does revenue momentum drive o…Value relevance of alternative accounting performance measures: Australian evidence (2010)Value relevance of alternativ…An Additional Source of Financial Analysts' Earnings Forecast Errors: Imperfect Adjustments for Cost Behavior (2010)An Additional Source of Finan…On the Market Reaction to Revenue and Earnings Surprises (2009)On the Market Reaction to Rev…Asymmetric valuation of sustained growth by bond- and equity-holders (2009)Asymmetric valuation of susta…The Role of Revenue in Firm Valuation (2008)The Role of Revenue in Firm V…The role of accounting information in revenue management (2008)The role of accounting inform…Change in value relevance of quarterly foreign sales data of U.S. multinational corporations after adopting SFAS 131 (2007)Change in value relevance of …Accounting for Joint Ventures and Associates in Canada, UK, and US: Do US Rules Hide Information? (2006)Accounting for Joint Ventures…Differential Market Reactions to Revenue and Expense Surprises (2003)Differential Market Reactions…Accounting Variables and Stock Returns: The Impact of Leverage (2000)Accounting Variables and Stoc…Relative versus Incremental Information Content* (1995)Relative versus Incremental I…The relative and complementary performance of analyst and security-price-based measures of expected earnings (1992)The relative and complementar…Does the Stock Market Overreact? (1985)The Cross-Section of Expected Stock Returns (1992)Multifactor Explanations of Asset Pricing Anomalies (1996)Revenue surprises and stock returns (2006)Corporate Investments: Learning from Restatements (2008)Which Performance Measures Do Investors Around the World Value the Most—and Why? (2010)An Empirical Evaluation of Accounting Income Numbers (1968)Risk and return: The case of merging firms (1974)Corporate Forecasts of Earnings Per Share and Stock Price Behavior: Empirical Test (1976)TESTING A CAUSAL MODEL OF CORPORATE RISK TAKING AND PERFORMANCE. (1991)Capital markets research in accounting (2001)The impact of corporate social responsibility on investment recommendations: Analysts' perceptions and shifting institutional logics (2014)Dividend Policy under Asymmetric Information (1985)Positive Accounting Theory (1985)Evidence that stock prices do not fully reflect the implications of current earnings for future earnings (1990)Estimating the Value of Employee Stock Option Portfolios and Their Sensitivities to Price and Volatility (2002)Financial statement analysis (2007)Book Review: Time Series Analysis: Forecasting and Control (1977)The information content of security prices (1980)An analysis of intertemporal and cross-sectional determinants of earnings response coefficients (1989)Accounting valuation, market expectation, and cross-sectional stock returns (1998)Dividend Policy, Growth, and the Valuation of Shares (1961)SOME TIME SERIES PROPERTIES OF ACCOUNTING INCOME (1972)Cross-Sectional Dependence and Problems in Inference in Market-Based Accounting Research (1987)Accruals, Cash Flows, and Equity Values (1999)How Do Earnings Numbers Relate to Stock Returns? A Review of Classic Accounting Research with Updated Evidence (2004)The Moderating Role of Competition in the Relationship between Nonfinancial Measures and Future Financial Performance* (2007)The theory and practice of econometrics (1986)Information Disclosure Strategy (1992)The Adjustment of Stock Prices to New Information (2003)Does earnings guidance affect market returns? The nature and information content of aggregate earnings guidance (2006)THE LIFE CYCLE HYPOTHESIS OF SAVING: AGGREGATE IMPLICATIONS AND TESTS (1963)Volatility forecast comparison using imperfect volatility proxies (2010)Understanding the Mechanisms Through Which an Influential Early Childhood Program Boosted Adult Outcomes (2013)Investor Psychology and Security Market Under‐ and Overreactions (1998)Fundamentals and Stock Returns in Japan (1991)Sustainable development, ESG performance and company market value: Mediating effect of financial performance (2022)
this work references cited by second hop

References

  • 1962Economic Forecasts and Policy1,003 cited
  • 1989Cross-sectional variation in the stock market response to accounting earnings announcements816 cited
  • 1982Financial analysts' forecasts of earnings577 cited
  • 1987Security analyst superiority relative to univariate time-series models in forecasting quarterly earnings502 cited
  • 1987An evaluation of alternative proxies for the market's assessment of unexpected earnings401 cited
  • 1986The Relative Information Content of Accruals and Cash Flows: Combined Evidence at the Earnings Announcement and Annual Report Release Date324 cited
  • 1987THE INCREMENTAL INFORMATION CONTENT OF ACCRUAL VERSUS CASH FLOWS275 cited
  • 1989The Nature and Amount of Information in Cash Flows and Accruals.248 cited
  • 1986Evidence on the Incremental Information Content of Additional Firm Disclosures Made Concurrently with Earnings186 cited

Cited by

  • 2003Differential Market Reactions to Revenue and Expense Surprises330 cited
  • 2008The Role of Revenue in Firm Valuation97 cited
  • 2009On the Market Reaction to Revenue and Earnings Surprises70 cited
  • 2021Show it or say it: how brand familiarity influences the effectiveness of image-based versus text-based logos59 cited
  • 2020The Determinants and Informativeness of Non-GAAP Revenue Disclosures

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53 cited
  • 1995Relative versus Incremental Information Content*53 cited
  • 1992The relative and complementary performance of analyst and security-price-based measures of expected earnings50 cited
  • 2000Accounting Variables and Stock Returns: The Impact of Leverage42 cited
  • 2010An Additional Source of Financial Analysts' Earnings Forecast Errors: Imperfect Adjustments for Cost Behavior40 cited
  • 2013Does revenue momentum drive or ride earnings or price momentum?40 cited
  • 2008The role of accounting information in revenue management34 cited
  • 2010Value relevance of alternative accounting performance measures: Australian evidence34 cited
  • 2006Accounting for Joint Ventures and Associates in Canada, UK, and US: Do US Rules Hide Information?29 cited
  • 2007Change in value relevance of quarterly foreign sales data of U.S. multinational corporations after adopting SFAS 13127 cited
  • 2018Analyst revenue forecast reporting and the quality of revenues and expenses26 cited
  • 2009Asymmetric valuation of sustained growth by bond- and equity-holders23 cited