Citation Impact
Citing Papers
Do Security Analysts Overreact
1990 StandoutNobel
Is Silence Golden? An Empirical Analysis of Firms that Stop Giving Quarterly Earnings Guidance in the post Regulation-FD period
2005
Earnings Predictability and Bias in Analysts' Earnings Forecasts
2016
Investor psychology in capital markets: evidence and policy implications
2002
The superiority and disciplining role of independent analysts
2008
The Theory of Capital Structure
1991 Standout
Clinical Versus Actuarial Judgment
1989 StandoutScience
Proxies for the corporate marginal tax rate
1996
Costly Search and Mutual Fund Flows
1998 Standout
Naive Diversification Strategies in Defined Contribution Saving Plans
2001 StandoutNobel
An empirical analysis of analysts’ cash flow forecasts
2003
Earnings Volatility and Voluntary Management Forecast Disclosure
1985
Is financial reporting shaped by equity markets or by debt markets? An international study of timeliness and conservatism
2008
Efficient Capital Markets: II
1991 StandoutNobel
Do personal taxes affect corporate financing decisions?
1999
Understanding earnings quality: A review of the proxies, their determinants and their consequences
2010 Standout
A Simple Model of Capital Market Equilibrium with Incomplete Information
1987 StandoutNobel
The Relative Information Content of Accruals and Cash Flows: Combined Evidence at the Earnings Announcement and Annual Report Release Date
1986
Norm theory: Comparing reality to its alternatives.
1986 StandoutNobel
Information Distribution Within Firms: Evidence from Stock Option Exercises
2001
The Effect of Meeting Analyst Forecasts and Systematic Positive Forecast Errors on the Information Content of Unexpected Earnings
2001
On the incentives for security analysts to revise their earnings forecasts*
1990
Advances in Behavioral Finance.
1995 StandoutNobel
Matching and the Changing Properties of Accounting Earnings over the Last 40 Years
2008
Impact of firm performance expectations on CEO turnover and replacement decisions
2003
Geographic Income Shifting by Multinational Corporations in Response to Tax Rate Changes
1993
Firm characteristics and analyst following
1989
Stock Price Reactions to The Wall Street Journal's Securities Recommendations
1990
Investor Protection and Corporate Valuation
2002 Standout
Are Financial Analysts' Forecasts of Corporate Profits Rational?
1998
Earnings management and annual report readability
2016 Standout
The Walk‐down to Beatable Analyst Forecasts: The Role of Equity Issuance and Insider Trading Incentives*
2004
Earnings Skewness and Analyst Forecast Bias
2000
The Ability of Earnings to Predict Future Operating Cash Flows Has Been Increasing—Not Decreasing
2005
The evolution of 10-K textual disclosure: Evidence from Latent Dirichlet Allocation
2017 Standout
The information content of equity-for-debt swaps
1989
Meeting or Beating Analyst Expectations in the Post‐Scandals World: Changes in Stock Market Rewards and Managerial Actions*
2008
The Influence of Interim Auditor Reviews on the Association of Returns with Earnings
2003
Reputation and Performance Among Security Analysts
1992
Debt and the marginal tax rate
1996
Voluntary Disclosure Credibility and Securities Prices: Evidence from Management Earnings Forecasts, 1969-73
1989
Bad News and Differential Market Reactions to Announcements of Earlier-Quarters Versus Fourth-Quarter Earnings
1988
Analyst Forecast Revisions and Market Price Discovery
2003
Additional Evidence on the Information Content of Management Earnings Forecasts
1984
Taxes, Financing Decisions, and Firm Value
1998 StandoutNobel
Evidence on the Trade-Off between Real Activities Manipulation and Accrual-Based Earnings Management
2011
Measure for Measure: The Relation between Forecast Accuracy and Recommendation Profitability of Analysts
2007
An Empirical Analysis of Analysts' Target Prices: Short‐term Informativeness and Long‐term Dynamics
2003
Accounting valuation, market expectation, and cross-sectional stock returns
1998
CEO Reputation and Earnings Quality*
2008
Do analysts' earnings forecasts incorporate information in prior stock price changes?
1991
Does Hiring a New CFO Change Things? An Investigation of Changes in Discretionary Accruals
2006
Analysts' Interim Earnings Forecasts: Evidence on the Forecasting Process
1994
CEO Reputation and Earnings Quality
2004
Equity Incentives and Earnings Management
2005
Testing Trade-Off and Pecking Order Predictions About Dividends and Debt
2002 StandoutNobel
Understanding Earnings Quality: A Review of the Proxies, Their Determinants and Their Consequences
2010
Loss Aversion in Riskless Choice: A Reference-Dependent Model
1991 StandoutNobel
Profitability, investment and average returns
2006 StandoutNobel
Inside the Black Box: The Credit Channel of Monetary Policy Transmission
1995 StandoutNobel
A direct test of the cognitive bias theory of share price reversals
1990
Making Sense of Cents: An Examination of Firms That Marginally Miss or Beat Analyst Forecasts
2009
Earnings Surprises, Growth Expectations, and Stock Returns or Don't Let an Earnings Torpedo Sink Your Portfolio
2002
Volume and turn-of-the-year behavior
1984
Valuation of the Debt Tax Shield
2002
Asymmetry in earnings timeliness and persistence: a simultaneous equations approach
2011
THE NEGLECTED AND SMALL FIRM EFFECTS
1982
Enforceable Accounting Rules and Income Measurement by Early 20th Century Railroads
2003
The association between revisions of financial analysts' earnings forecasts and security-price changes
1990
Market Timing and Capital Structure
2002 Standout
Discussion of an economic framework for conservative accounting and Bushman and Piotroski (2006)
2006
The Role of Information and Financial Reporting in Corporate Governance and Debt Contracting
2010
Market-Based Empirical Research in Accounting: A Review, Interpretation, and Extension
1982
Costs of Equity and Earnings Attributes
2004 Standout
Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature
2001 Standout
Employee stock options, EPS dilution, and stock repurchases
2003
Unsystematic Security Price Movements, Management Earnings Forecasts, and Revisions in Consensus Analyst Earnings Forecasts
1987
The effect of earnings surprises on information asymmetry
2009
The discovery and reporting of internal control deficiencies prior to SOX-mandated audits
2006
Are Investors Reluctant to Realize Their Losses?
1998 Standout
Trading Is Hazardous to Your Wealth: The Common Stock Investment Performance of Individual Investors
2000 Standout
Real and Accrual-Based Earnings Management in the Pre- and Post-Sarbanes-Oxley Periods
2008 Standout
Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches
2008 Standout
Earnings management and investor protection: an international comparison
2003 Standout
The theory and practice of corporate finance: evidence from the field
2001 Standout
Corporate Earnings: Facts and Fiction
2003
Efficient Capital Markets: II
1991 StandoutNobel
Evidence on Tax‐Motivated Securities Trading Behavior
1991
Corporate Financial Policy, Information, and Market Expectations: An Empirical Investigation of Dividends
1987
Earnings Momentum and Earnings Management
2007
Women in the boardroom and their impact on governance and performance☆
2009 Standout
Debt, Leases, Taxes, and the Endogeneity of Corporate Tax Status
1998
The Emergence of Corporate Governance from Wall St. to Main St.: Outside Directors, Board Diversity, Earnings Management, and Managerial Incentives to Bear Risk
2003
Market Liquidity and Performance Monitoring
1993 StandoutNobel
Earnings management and accounting income aggregation
2007
Investor Psychology and Security Market Under‐ and Overreactions
1998 Standout
Analysts' forecasts as earnings expectations
1988
The Changing Landscape of Accrual Accounting
2015
Predicting Contemporary Volume with Historic Volume at Differential Price Levels: Evidence Supporting the Disposition Effect
1988
R&D Expenditures and CEO Compensation
2004
Executive Stock Options, Missed Earnings Targets, and Earnings Management
2008
Why Has the Contemporaneous Linear Returns-Earnings Relation Declined?
2003
The Relative Informativeness of Analysts' Stock Recommendations and Earnings Forecast Revisions
1997
Investor Sentiment and the Closed-End Fund Puzzle
1991 StandoutNobel
Stock price decreases prior to executive stock option grants
2001
Getting to the Bottom Line: An Exploration of Gender and Earnings Quality
2007
Female Directors and Earnings Quality*
2011 Standout
Financial analysts’ forecast revisions and managers’ reporting behavior
2008
Dividend Taxes and Share Prices: Evidence from Real Estate Investment Trusts
2003
Has the Information Content of Quarterly Earnings Announcements Declined in the Past Three Decades?
2002
Do CFOs Have Styles of Their Own? An Empirical Investigation of the Effect of Individual CFOs on Financial Reporting Practices
2008
Higher market valuation of companies with a small board of directors
1996 Standout
Sophistication-Related Differences in Investors' Models of the Relative Accuracy of Analysts' Forecast Revisions
2003
The relevance of the value-relevance literature for financial accounting standard setting
2001
Capital markets research in accounting
2001 Standout
Management's Incentives to Avoid Negative Earnings Surprises
2002
Diversification's effect on firm value
1995 Standout
CEO Overconfidence and Corporate Investment
2005 Standout
Biased forecasts or biased earnings? The role of reported earnings in explaining apparent bias and over/underreaction in analysts’ earnings forecasts
2003
Earnings Surprises, Growth Expectations, and Stock Returns: Don't Let an Earnings Torpedo Sink Your Portfolio
1999
Financial reporting complexity and investor underreaction to 10-K information
2008
A Simple Model of Capital Market Equilibrium with Incomplete Information
1987 StandoutNobel
The Extreme Future Stock Returns Following I/B/E/S Earnings Surprises
2006
To What Extent Does the Financial Reporting Process Curb Earnings Surprise Games?
2007
Beaver (1968) Revisited: Has the Information Content of Annual Earnings Announcements Declined in the Past Three Decades?
2000
The Influence of Analysts, Institutional Investors, and Insiders on the Incorporation of Market, Industry, and Firm-Specific Information into Stock Prices
2004
From Efficient Markets Theory to Behavioral Finance
2003 StandoutNobel
Do Changes in Dividends Signal the Future or the Past?
1997 StandoutNobel
Can Companies Buy Credible Analyst Research?
2008
Investor Sentiment and the Closed‐End Fund Puzzle
1991 StandoutNobel
An Empirical Analysis of the Decline in the Information Content of Earnings Following Restatements
2008
Earnings Management: New Evidence Based on Deferred Tax Expense
2003
Financial accounting information, organizational complexity and corporate governance systems
2003
Investor protection under unregulated financial reporting
2004
On the Usefulness of Earnings and Earnings Research: Lessons and Directions from Two Decades of Empirical Research
1989
Investor Reaction to Celebrity Analysts: The Case of Earnings Forecast Revisions
2007
Expanded Disclosures and the Increased Usefulness of Earnings Announcements
2002
Trading incentives to meet the analyst forecast
2006
The Joint Effect of Investor Protection and Big 4 Audits on Earnings Quality around the World*
2008
Discussion of “Are earnings forecasts more accurate when accompanied by cash flow forecasts?”
2009
Are analysts’ earnings forecasts more accurate when accompanied by cash flow forecasts?
2009
Favorable versus Unfavorable Recommendations: The Impact on Analyst Access to Management‐Provided Information
2006
The Effect of Issuing Biased Earnings Forecasts on Analysts' Access to Management and Survival
2006
Analysts’ vs. investors’ weightings of accruals in forecasting annual earnings
2003
Earnings Momentum and Earnings Management
1999
Momentum Strategies
1996
The Link between Earnings Conservatism and the Price‐to‐Book Ratio*
2005
Managerial legal liability coverage and earnings conservatism
2008
Segment Profitability and the Proprietary and Agency Costs of Disclosure
2007
The Equity Premium
2002 StandoutNobel
Managerial Ownership and Accounting Conservatism
2008
Nonaudit Services and Earnings Conservatism: Is Auditor Independence Impaired?*
2006
Security analyst superiority relative to univariate time-series models in forecasting quarterly earnings
1987
The effect of tax accounting rules on capital structure and discretionary accruals
2000
Conservatism in Accounting Part II: Evidence and Research Opportunities
2003 Standout
Forecasts of earnings per share: Possible sources of analyst superiority and bias*
1990
Stock repurchases as an earnings management device
2006
Asset pricing and the bid-ask spread
1986 Standout
The Relation Between Earnings Management Using Real Activities Manipulation and Future Performance: Evidence from Meeting Earnings Benchmarks*
2010 Standout
Management's Incentives to Guide Analysts' Forecasts
1999
Stock Prices and Financial Analysts' Recommendations
1983
Inefficiency in Analysts' Earnings Forecasts: Systematic Misreaction or Systematic Optimism?
1999
Earnings Predictability and the Direction of Analysts' Earnings Forecast Errors
2003
Do Firms Use Restructuring Charge Reversals to Meet Earnings Targets?
2002
Analyst Forecasts and Herding Behavior:
1994
Segment Disclosures, Proprietary Costs, and the Market for Corporate Control
2003
Evidence of Conditional Conservatism: Fact or Artifact?
2009
Evidence on the Tradeoff Between Real Manipulation and Accrual Manipulation
2007
Accrual-based and real earnings management activities around seasoned equity offerings
2010 Standout
Voluntary disclosures and insider transactions
1999
Initial Evidence on the Role of Accounting Earnings in the Bond Market
2009
The Balance Sheet as an Earnings Management Constraint
2002
The financial reporting environment: Review of the recent literature
2010 Standout
The Effect of SOX Internal Control Deficiencies and Their Remediation on Accrual Quality
2008
Evidence of differing market responses to beating analysts’ targets through tax expense decreases
2008
The Disposition to Sell Winners Too Early and Ride Losers Too Long: Theory and Evidence
1985 Standout
A Reconsideration of Investment Behavior Using Tax Reforms as Natural Experiments
1994
Heuristics and Biases: The Psychology of Intuitive Judgment
2004 StandoutNobel
Intra-year shifts in the earnings distribution and their implications for earnings management
2007
Accounting conservatism and corporate governance
2007
The economic implications of corporate financial reporting
2005 Standout
Earnings Management Using the Valuation Allowance for Deferred Tax Assets under SFAS No. 109*
2003
Insider Trading and Incentives to Manage Earnings
2004
Earnings Expectations and Capital Restructuring: The Case of Equity-for-Debt Swaps
1988
The Capital Asset Pricing Model: Theory and Evidence
2004 StandoutNobel
Earnings skewness and analyst forecast bias
2003
The Buying and Selling Behavior of Individual Investors at the Turn of the Year
1988
Works of Dan Givoly being referenced
The Quality and Information Content of Segment Reporting
1998
The Changing Time-Series Properties of Earnings, Cash Flows and Accruals: Has Financial Reporting Become More Conservative?
2001
Year-End Tax-Induced Sales and Stock Market Seasonality
1983
Measuring Reporting Conservatism
2004
What do Analysts Really Predict? Inferences from Earnings Restatements and Managed Earnings
2008
Does Public Ownership of Equity Improve Earnings Quality?
2009
The information content of financial analysts' forecasts of earnings
1979
Insider Trading and the Exploitation of Inside Information: Some Empirical Evidence
1985
The changing time-series properties of earnings, cash flows and accruals: Has financial reporting become more conservative?
2000
The Quality of Analysts' Cash Flow Forecasts
2008
The Quality of Analysts' Cash Flow Forecasts
2009
The Rewards to Meeting or Beating Earnings Expectations
2000
‘Smoothing’ Manifestations in Fourth Quarter Results of Operations: Some Empirical Evidence
1981
Measuring Reporting Conservatism
2007
The rewards to meeting or beating earnings expectations
2002
Taxes and Capital Structure: Evidence from Firms’ Response to the Tax Reform Act of 1986
1992
Measurement Errors and Information Content of Segment Reporting
2000
Financial analysts' forecasts of earnings
1980
Financial analysts' forecasts of earnings
1982
The Aggregate and Distributional Effects of the Tax Reform Act of 1986 on Firm Valuation
1991
Year‐End Tax‐Induced Sales and Stock Market Seasonality
1983