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The Aggregation Problem in Financial Statements: An Informational Approach
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The Aggregation Problem in Financial Statements: An Informational Approach (1968)The Aggregation Problem in Financial Stat…The Information Content of Accounting Reports: An Information Theory Perspective (2016)The Information Content of Ac…The effects of the method used to present a complex item on the face of a financial statement on nonprofessional investors' judgments (2016)The effects of the method use…Does Coordinated Presentation Help Credit Analysts Identify Firm Characteristics? (2014)Does Coordinated Presentation…Discretionary Aggregation (2014)Discretionary AggregationAccrual Accounting, Informational Sufficiency, and Equity Valuation (2011)Accrual Accounting, Informati…Measuring Equilibrating Forces of Financial Ratios. (1993)Measuring Equilibrating Force…An experimental study of the value of information (1982)An experimental study of the …Accounting Aggregation and Decision-Making Performance: An Experimental Investigation (1982)Accounting Aggregation and De…Cost Aggregation: An Information Economic Analysis (1977)Cost Aggregation: An Informat…Fundamental Queries in Aggregation Theory (1971)Fundamental Queries in Aggreg…The Cost of Capital, Corporation Finance and the Theory of Investment (1958)FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY (1968)Management ownership and market valuation (1988)Time-Series Properties of Financial Series and Implications for Modeling (1996)Understanding the behavior of financial ratios: the adjustment process (2003)General and multiplicative non-parametric corporate performance models with interval ratio data (2011)Earnings, Book Values, and Dividends in Equity Valuation* (1995)Valuation and Clean Surplus Accounting for Operating and Financial Activities* (1995)Capital markets research in accounting (2001)Applications of the levelized cost concept (2023)Social Choice and Individual Values. (1951)Technical Change and the Aggregate Production Function (1957)Same Time, Next Year: Aggregate Analyses of the Mass Media and Violent Behavior (1985)Aggregation in Input–Output Models: a Comprehensive Review, 1946–71 (1990)Scale and Scaling in Ecological and Economic Systems (2004)Theory of games and economic behavior (2019)Planning and Control Systems: A Framework for Analysis (1965)Management Information Systems: Appreciation and Involvement (1974)Individual Differences and MIS Success: A Review of the Empirical Literature (1979)Assesing Attribute Weights (1982)Firm Performance and Monitoring of Critical Success Factors in Different Strategic Contexts (1986)Ranking of research projects: Experiments with two methods (1987)A Manual for the embedded figures tests (1971)Information analysis (1980)Human Information Processing (2016)The Informational Value of Segment Data Disaggregated by Underlying Industry: Evidence from the Textual Features of Business Descriptions (2021)Applied Statistical Decision Theory (1962)Management Misinformation Systems (1967)Improving Analytical Procedures: A Case of Using Disaggregate Multilocation Data (1999)A model of forecast precision using segment disclosures: implications for SFAS no. 131 (2000)Accounting Conservatism, Aggregation, and Information Quality (2007)Cost Accounting: A Managerial Emphasis, (2010)Cognitive Load During Problem Solving: Effects on Learning (1988)Cognitive Architecture and Instructional Design (1998)Cognitive Load Theory and Instructional Design: Recent Developments (2003)A BEHAVIORAL MODEL OF RATIONAL CHOICE (1955)The magical number seven, plus or minus two: Some limits on our capacity for processing information. (1956)The Measurement of Observer Agreement for Categorical Data (1977)Motivating Revisions of Management Accounting Systems: An Examination of Organizational Goals and Accounting Feedback (2013)The Effects of Information Disaggregation and Financial Statement Interactivity on Judgments and Decisions of Nonprofessional Investors (2015)Annual report readability and trade credit financing: Evidence from China (2024)The Information Content of Annual Earnings Announcements (1968)The information content of security prices (1980)The Problems of Philosophy (1999)Takeover Bids, The Free-Rider Problem, and the Theory of the Corporation (1980)Good News and Bad News: Representation Theorems and Applications (1981)Discretionary disclosure (1983)
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Cited by

  • 1971Fundamental Queries in Aggregation Theory118 cited
  • 1982An experimental study of the value of information51 cited
  • 2014Does Coordinated Presentation Help Credit Analysts Identify Firm Characteristics?42 cited
  • 1993Measuring Equilibrating Forces of Financial Ratios.37 cited
  • 1977Cost Aggregation: An Information Economic Analysis36 cited
  • 2014Discretionary Aggregation25 cited
  • 2011Accrual Accounting, Informational Sufficiency, and Equity Valuation21 cited
  • 1982Accounting Aggregation and Decision-Making Performance: An Experimental Investigation20 cited
  • 2016The effects of the method used to present a complex item on the face of a financial statement on nonprofessional investors' judgments17 cited
  • 2016The Information Content of Accounting Reports: An Information Theory Perspective17 cited

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