References

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• 1994Accounting earnings and cash flows as measures of firm performance2,584 cited
• 1992Valuation: Measuring and managing the value of companies2,261 cited
• 1997Do Stock Prices Fully Reflect Information in Accruals and Cash Flows about Future Earnings?2,181 cited
• 2005Accrual reliability, earnings persistence and stock prices1,495 cited
• 2013Financial statement analysis and security valuation1,250 cited
• 2002Large–Sample Evidence on the Debt Covenant Hypothesis1,121 cited
• 2001An EBIT‐Based Model of Dynamic Capital Structure957 cited
• 1994The Ability of Earnings to Predict Future Earnings and Cash Flow317 cited
• 1998Determinants of growth and profitability in small entrepreneurial firms266 cited
• 1996Working Capital and Financial Management Practices in the Small Firm Sector255 cited
• 2011Accounting standards and debt covenants: Has the “balance sheet approach” led to a decline in the use of balance sheet covenants?251 cited
• 2009Trade Receivables Policy of Distressed Firms and Its Effect on the Costs of Financial Distress224 cited
• 2000The Predictive Ability of Direct Method Cash Flow Information153 cited
• 1986