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Earnings, adaptation and equity value.

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References

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2002Perspectives on Recent Capital Market Research459 cited
2007Profits versus Losses: Does Reporting an Accounting Loss Act as a Heuristic Trigger to Exercise the Abandonment Option and Divest Employees?332 cited
2010Managing Earnings Using Classification Shifting: Evidence from Quarterly Special Items304 cited
2012On Estimating Conditional Conservatism

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267 cited

2010Implications for GAAP from an analysis of positive research in accounting242 cited

2006An Alternative Interpretation of the Discontinuity in Earnings Distributions242 cited

2009Post loss/profit announcement drift219 cited

2004The Value Relevance and Reliability of Brand Assets Recognized by U.K. Firms219 cited

2000Accounting Information, Capital Investment Decisions, and Equity Valuation: Theory and Empirical Implications198 cited

2000The Market Valuation of Corporate Reputation196 cited

2006Performance, Growth and Earnings Management192 cited

2013Corporate Governance And Earnings Management: A Survey Of Literature184 cited

2004The Effect of Earnings Management on the Value Relevance of Accounting Information182 cited

2007How do accounting variables explain stock price movements? Theory and evidence180 cited

2005Sustained Earnings and Revenue Growth, Earnings Quality, and Earnings Response Coefficients175 cited

1998Combining Earnings and Book Value in Equity Valuation*173 cited