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• 2015Value-relevance of Earnings and Book Value Over the Institutional Transition in China: The Suitability of Fair Value Accounting in This Emerging Market44 cited
• 2009Understanding the changes in accounting thought41 cited
• 2000Beaver (1968) Revisited: Has the Information Content of Annual Earnings Announcements Declined in the Past Three Decades?37 cited
• 2007Is stock price a good measure for assessing value-relevance of earnings? An empirical test36 cited
• 1994Financial Reporting Quality Labels34 cited
• 2022Strategic information disclosure and the cost of equity capital: Evidence from China31 cited
• 2006The Impact of Price and Return Models on Value Relevance Studies: A Review of Theory and Evidence24 cited
• 1999Historical Accounting and the Endogenous Credibility of Current Disclosures21 cited