Standout Papers
Citation Impact
Citing Papers
Adopting a Label: Heterogeneity in the Economic Consequences of IFRS Adoptions *
2007
Could IFRS Replace US GAAP? A Comparison of Earnings Attributes and Informativeness in the US Market *
2010
Earnings, Adaptation and Equity Value
1997
The effect of international institutional factors on properties of accounting earnings
2000 Standout
The superiority and disciplining role of independent analysts
2008
Individual differences in reasoning: Implications for the rationality debate?
2000 Standout
Uncertainty-based competition between prefrontal and dorsolateral striatal systems for behavioral control
2005 Standout
The weirdest people in the world?
2010 Standout
On the Use of Instrumental Variables in Accounting Research
2008
Does the Market Value Environmental Performance?
2001 Standout
Errors in Estimating Accruals: Implications for Empirical Research
2002
Open versus closed conference calls: the determinants and effects of broadening access to disclosure
2002
Performance matched discretionary accrual measures
2005 Standout
The Relative and Incremental Explanatory Power of Earnings and Alternative (to Earnings) Performance Measures for Returns*
2003
Intangible Assets: Computers and Organizational Capital
2002
Is financial reporting shaped by equity markets or by debt markets? An international study of timeliness and conservatism
2008
Implications for GAAP from an analysis of positive research in accounting
2015
Understanding earnings quality: A review of the proxies, their determinants and their consequences
2010 Standout
The Loser's Curse: Decision Making and Market Efficiency in the National Football League Draft
2013 StandoutNobel
Disaggregated Accounting Data as Explanatory Variables for Returns
1992
Earnings Quality Metrics and What They Measure
2011
Rewriting earnings history
2007
The effect of accounting-based debt covenants on equity valuation
1999
Why Do U.S. Firms Hold So Much More Cash than They Used To?
2009 Standout
The Interaction between Accrual Management and Hedging: Evidence from Oil and Gas Firms
2002
The Relation Between Voluntary Disclosure and Financial Reporting: Evidence from Synthetic Leases
2010
Are disclosures about bank derivatives and employee stock options ‘value-relevant’?
1996
Implications for GAAP from an analysis of positive research in accounting
2010
Does the Use of Financial Derivatives Affect Earnings Management Decisions?
2001
The Ability of Earnings to Predict Future Operating Cash Flows Has Been Increasing—Not Decreasing
2005
On the Value Relevance of Asymmetric Financial Reporting Policies
2008
The impact of cash flow volatility on discretionary investment and the costs of debt and equity financing
1999
Fear of Fire Sales, Illiquidity Seeking, and Credit Freezes *
2011 StandoutNobel
Earnings Management and Value Relevance During the Mandatory Transition from Local GAAPs to IFRS in Europe
2008
Earnings Management: Reconciling the Views of Accounting Academics, Practitioners, and Regulators
2000
Analyst Coverage and the Cost of Raising Equity Capital: Evidence from Underpricing of Seasoned Equity Offerings*
2008
A Resource-Based Perspective On Corporate Environmental Performance And Profitability
1997 Standout
Quality of Financial Reporting Choice: Determinants and Economic Consequences
2003
Measure for Measure: The Relation between Forecast Accuracy and Recommendation Profitability of Analysts
2007
An integrated analysis of the association between accrual disclosure and the abnormal accrual anomaly
2007
Does Earnings Management Affect Firms’ Investment Decisions?
2008
Is the Accrual Anomaly a Global Anomaly?
2005
Home Bias, Foreign Mutual Fund Holdings, and the Voluntary Adoption of International Accounting Standards
2006
The Market Pricing of Earnings Quality
2003
An evaluation of “essays on disclosure” and the disclosure literature in accounting
2001
Financial statement effects of adopting international accounting standards: the case of Germany
2007
The changing time-series properties of earnings, cash flows and accruals: Has financial reporting become more conservative?
2000
The Effect of Legal Environment on Voluntary Disclosure: Evidence from Management Earnings Forecasts Issued in U.S. and Canadian Markets
2002
The Effects of Financial Statement and Informational Complexity on Analysts’ Cash Flow Forecasts
2008
Understanding Earnings Quality: A Review of the Proxies, Their Determinants and Their Consequences
2010
Accrued Earnings and Growth: Implications for Future Profitability and Market Mispricing
2003
Evidence from Auditors about Managers' and Auditors' Earnings Management Decisions
2002
Economic Consequences of Financial Reporting and Disclosure Regulation: A Review and Suggestions for Future Research
2008
Profitability, investment and average returns
2006 StandoutNobel
Essays on disclosure
2001 Standout
The Sarbanes–Oxley Act and firms’ going-private decisions
2006
Is comprehensive income superior to net income as a measure of firm performance?
1999
Empirical evidence on the relation between stock option compensation and risk taking
2002
An alternative interpretation of the discontinuity in earnings distributions
2007
Making Sense of Cents: An Examination of Firms That Marginally Miss or Beat Analyst Forecasts
2009
The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors
2002 Standout
Effects of Comprehensive-Income Characteristics on Nonprofessional Investors' Judgments: The Role of Financial-Statement Presentation Format
2000
Evidence of Management Discrimination Among Analysts during Earnings Conference Calls
2008
Voluntary disclosure of accruals in earnings press releases and the pricing of accruals
2007
Asymmetry in earnings timeliness and persistence: a simultaneous equations approach
2011
The Association between Auditor Litigation and Abnormal Accruals
2001
Predicting Earnings Management: The Case of Earnings Restatements
2003
Voluntary disclosure of balance sheet information in quarterly earnings announcements
2002
A Theory of Friendly Boards
2007 Standout
Auditor Independence, Non‐Audit Services, and Restatements: Was the U.S. Government Right?*
2004
Costs of Equity and Earnings Attributes
2004 Standout
The Effect of Missing a Quarterly Earnings Benchmark on the CEO's Annual Bonus
2001
Is There A Scientific Basis for Accounting? Implications for Practice, Research, and Education
2015
The Disciplining Role of Accounting in the Long-Run
2004
Differential Pricing of Discretionary, Nondiscretionary and Noise Components of Loan Fair Values
1999
Investor Psychology and Asset Pricing
2001 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
A perspective on judgment and choice: Mapping bounded rationality.
2003 StandoutNobel
International Differences in the Timeliness, Conservatism, and Classification of Earnings
1999
A Theory of Bank Capital
2000 StandoutNobel
The Quality of Analysts' Cash Flow Forecasts
2009
Voluntary Nonfinancial Disclosure and the Cost of Equity Capital: The Initiation of Corporate Social Responsibility Reporting
2010 Standout
Investor Sophistication and the Mispricing of Accruals
2003
Does Meeting Earnings Expectations Matter? Evidence from Analyst Forecast Revisions and Share Prices
2002
Corporate Disclosure of Environmental Liability Information: Theory and Evidence*
1997
The Value Relevance of Nonfinancial Measures of Air Pollution in the Electric Utility Industry
2000
In Search of Attention
2011 Standout
Earnings management and investor protection: an international comparison
2003 Standout
Joint Tests of Signaling and Income Smoothing through Bank Loan Loss Provisions*
2004
Earnings Performance and Discretionary Disclosure
2002
Do Stock Prices of Property Casualty Insurers Fully Reflect Information about Earnings, Accruals, Cash Flows, and Development?
2001
Stock Option Compensation and Earnings Management Incentives
2003
Corporate Earnings: Facts and Fiction
2003
Strategic Benchmarks in Earnings Announcements: The Selective Disclosure of Prior-Period Earnings Components
2000
Earnings Momentum and Earnings Management
2007
Accruals and Future Stock Returns: Tests of the Naive Investor Hypothesis
1999
Empirical research on accounting choice
2001
Mathiness in the Theory of Economic Growth
2015 StandoutNobel
Mandatory IFRS Reporting around the World: Early Evidence on the Economic Consequences
2008 Standout
Earnings Asan Explanatory Variable for Returns
1991
On the use of instrumental variables in accounting research
2009 Standout
Incentives versus Standards: Properties of Accounting Income in Four East Asian Countries, and Implications for Acceptance of IAS
2004
Determinants of Managerial Earnings Guidance Prior to Regulation Fair Disclosure and Bias in Analysts' Earnings Forecasts
2002
Sarbanes Oxley Internal Control Requirements and Earnings Quality
2006
Inferring the Cost of Capital Using the Ohlson–Juettner Model
2003
Discussion of the Quality of Accruals and Earnings: The Role of Accrual Estimation Errors
2002
Effect of Investor Speculation on Earnings Management
2004
DOES IT PAY TO BE GREEN? AN EMPIRICAL EXAMINATION OF THE RELATIONSHIP BETWEEN EMISSION REDUCTION AND FIRM PERFORMANCE
1996 Standout
Who Blows the Whistle on Corporate Fraud?
2010 Standout
Capital, Labor, and the Firm: A Study of German Codetermination
2004
The Feltham‐Ohlson Framework: Implications for Empiricists*
1995
Fair value accounting and gains from asset securitizations: A convenient earnings management tool with compensation side-benefits
2009
Accounting Estimation Disclosures and Firm Valuation in the Property-Casualty Insurance Industry
1997
Anomalies: Utility Maximization and Experienced Utility
2006 StandoutNobel
Global Accounting Convergence and the Potential Adoption of IFRS by the U.S. (Part II): Political Factors and Future Scenarios for U.S. Accounting Standards
2010
Maps of Bounded Rationality: Psychology for Behavioral Economics
2003 StandoutNobel
MEASURING THE COST OF ENVIRONMENTAL AND LABOR PROTESTS TO GLOBALIZATION: An Event Study of the Failed 1999 Seattle WTO Talks
2002
The Valuation Implications of Employee Stock Option Accounting for Profitable Computer Software Firms
2002
The relations among environmental disclosure, environmental performance, and economic performance: a simultaneous equations approach
2003 Standout
Regulation FD and the Financial Information Environment: Early Evidence
2003
Has the Information Content of Quarterly Earnings Announcements Declined in the Past Three Decades?
2002
Use of R2 in accounting research: measuring changes in value relevance over the last four decades
1999
The role of capital in financial institutions
1995
Accounting Discretion of Banks During a Financial Crisis
2009
Testing behavioral finance theories using trends and consistency in financial performance
2004
Disclosure of fees paid to auditors and the market valuation of earnings surprises
2006
The relevance of the value-relevance literature for financial accounting standard setting
2001
Capital markets research in accounting
2001 Standout
THE RELATION BETWEEN ACCOUNTING GOODWILL NUMBERS AND EQUITY VALUES
1996
The Market Valuation of Environmental Capital Expenditures by Pulp and Paper Companies
2004
Sustained Earnings and Revenue Growth, Earnings Quality, and Earnings Response Coefficients
2005
Are Investors Misled by “Pro Forma” Earnings?*
2005
Earnings Quality
2003 Standout
The Use of DuPont Analysis by Market Participants
2008
Value-Glamour and Accruals Mispricing: One Anomaly or Two?
2004
Misery Loves Companies: Rethinking Social Initiatives by Business
2003 Standout
Determinants of Managerial Earnings Guidance Prior to Regulation Fair Disclosure and Bias in Analysts' Earnings Forecasts*
2005
The impact of the 1989 change in bank capital standards on loan loss provisions and loan write-offs
1998
Beaver (1968) Revisited: Has the Information Content of Annual Earnings Announcements Declined in the Past Three Decades?
2000
International Financial Reporting Standards (IFRS): pros and cons for investors
2006 Standout
Do Cross-Border Listing Firms Manage Earnings or Seize a Window of Opportunity?
2007
Stock Exchange Disclosure and Market Development: An Analysis of 50 International Exchanges
2006
Technology, Information, and the Decentralization of the Firm
2007 StandoutNobel
From Efficient Markets Theory to Behavioral Finance
2003 StandoutNobel
The relation between environmental performance and environmental disclosure: a research note
2002
Can Companies Buy Credible Analyst Research?
2008
Economic Benefits of Adopting IFRS or US‐GAAP – Have the Expected Cost of Equity Capital Really Decreased?
2006
The Value Relevance of Network Advantages: The Case of E–Commerce Firms
2003
Earnings Management: New Evidence Based on Deferred Tax Expense
2003
Corporate disclosures by family firms
2007
Comprehensive Income Reporting and Analysts' Valuation Judgments
1998
Dissecting Anomalies
2008 StandoutNobel
Are executive stock options associated with future earnings?
2003
Discretionary behavior with respect to allowances for loan losses and the behavior of security prices
1996
Last‐Chance Earnings Management: Using the Tax Expense to Meet Analysts' Forecasts*
2004
Does Search-Facilitating Technology Improve the Transparency of Financial Reporting?
2004 Standout
Do Frequency Representations Eliminate Conjunction Effects? An Exercise in Adversarial Collaboration
2001 StandoutNobel
Testing the Ohlson Model: v or not v, that is the Question
1998
Financial and Legal Constraints to Growth: Does Firm Size Matter?
2005 Standout
The Joint Effect of Investor Protection and Big 4 Audits on Earnings Quality around the World*
2008
The World Price of Earnings Opacity
2001
Fair Value Accounting and Gains from Asset Securitizations: A Convenient Earnings Management Tool with Compensation Side-Benefits
2009
Are analysts’ earnings forecasts more accurate when accompanied by cash flow forecasts?
2009
The rewards to meeting or beating earnings expectations
2002
Insider Trading and Voluntary Disclosures
2006
Earnings Momentum and Earnings Management
1999
The Role of International Accounting Standards in Transitional Economies: A Study of the People's Republic of China
2000
The Role of R&D Capitalisations in Firm Valuation and Perfor Mance Measurement
1998
Accounting Choice, Home Bias, and U.S. Investment in Non‐U.S. Firms
2004
Use of R-squared in Accounting Research: Measuring Changes in Value Relevance over the Last Four Decades
1998
Earnings management to avoid earnings decreases and losses
1997 Standout
Earnings Management to Avoid Earnings Declines across Publicly and Privately Held Banks
2002
International financial reporting standards and experts’ perceptions of disclosure quality
2006 Standout
Forcing Firms to Talk: Financial Disclosure Regulation and Externalities
2000
Investors' assessment of implicit environmental liabilities: An empirical investigation
1997
A five-factor asset pricing model
2014 StandoutNobel
Disclosure Practices, Enforcement of Accounting Standards, and Analysts' Forecast Accuracy: An International Study
2003
Accruals: An overview
2014
Do Firms Use Restructuring Charge Reversals to Meet Earnings Targets?
2002
The economic consequences of increased disclosure: Evidence from international cross-listings☆
2006
Price and return models
1995
Does Information Risk Really Matter? An Analysis of the Determinants and Economic Consequences of Financial Reporting Quality
2008
The Sale of Assets to Manage Earnings in Japan
2003
The Balance Sheet as an Earnings Management Constraint
2002
The Effects of Accelerated Revenue Recognition on Earnings Management and Earnings Informativeness: Evidence from SEC Staff Accounting Bulletin No. 101
2005
The financial reporting environment: Review of the recent literature
2010 Standout
The Predictive Value of Expenses Excluded from Pro Forma Earnings
2003
Information and the Cost of Capital
2004 Standout
Capital Market Effects of Mandatory IFRS Reporting in the EU: Empirical Evidence
2007
Inventory policy, accruals quality and information risk
2008
Environmental and Financial Performance: Are They Related?
1995
Heuristics and Biases: The Psychology of Intuitive Judgment
2004 StandoutNobel
Valuation of Permanent, Transitory, and Price-Irrelevant Components of Reported Earnings
1998
Revisiting the relation between environmental performance and environmental disclosure: An empirical analysis
2007 Standout
International GAAP Differences: The Impact on Foreign Analysts
2008
Empirical Evidence on the Evolution of International Earnings
2002
The economic implications of corporate financial reporting
2005 Standout
The Capital Asset Pricing Model: Theory and Evidence
2004 StandoutNobel
Works of Mary E. Barth being referenced
International Accounting Differences and Their Relation to Share Prices: Evidence from U.K., Australian, and Canadian Firms
1996
Value-relevance of banks' fair value disclosures under SFAS no. 107
1997
Market Rewards Associated with Increasing Earnings Patterns
1995
Revaluations of Fixed Assets and Future Firm Performance: Evidence from the U.K.
1998
Research, Standard Setting, and Global Financial Reporting
2006
Market Reaction to the Adoption of IFRS in Europe
2009
Components of Earnings and the Structure of Bank Share Prices
1990
Share repurchases and intangible assets
1999
SFAS 123 Stock-Based Compensation Expense and Equity Market Values
2003
International Accounting Standards and Accounting Quality
2005
The Effects of Cross‐Sectional Scale Differences on Regression Results in Empirical Accounting Research*
1996
Relative valuation roles of equity book value and net income as a function of financial health
1998
A Structural Analysis of Pension Disclosures Under SFAS 87 and Their Relation to Share Prices
1993
SFAS No. 123 Stock-Based Compensation Expense and Equity Market Values
2004
Accruals, Cash Flows, and Equity Values
1999
Are IFRS-based and US GAAP-based accounting amounts comparable?
2012 Standout
Revalued Financial, Tangible, and Intangible Assets: Associations with Share Prices and Non-Market-Based Value Estimates
1998
Global Financial Reporting: Implications for U.S. Academics
2008
International Accounting Standards and Accounting Quality
2008 Standout
Firms' Voluntary Recognition of Stock‐Based Compensation Expense
2004
Estimation and Market Valuation of Environmental Liabilities Relating to Superfund Sites
1994
Valuation‐based accounting research: Implications for financial reporting and opportunities for future research
2000
International accounting harmonization and global equity markets
1999
Analyst Earnings Forecast Revisions and the Pricing of Accruals
2003
Financial Analysts and the Pricing of Accruals
2001
Market Rewards Associated with Patterns of Increasing Earnings
1999
The market valuation implications of net periodic pension cost components
1992
The Relevance of the Value Relevance Literature For Financial Accounting Standard Setting: Another View
2000
Analyst Coverage and Intangible Assets
2001
Discussion of “Compensation policy and discretionary disclosure”
2002
International Accounting Differences and Their Relation to Share Prices: Evidence from U.K., Australian, and Canadian Firms*
1996
Do firms understate stock option-based compensation expense disclosed under SFAS 123?
2006
Including Estimates of the Future in Today's Financial Statements
2006
Brand Values and Capital Market Valuation
1998
Accruals, Accounting-Based Valuation Models, and the Prediction of Equity Values
2005
Analyst Coverage and Intangible Assets
2001
Accruals and the Prediction of Future Cash Flows
2001
Accruals, Cash Flow and Equity Values
1999
The relevance of the value relevance literature for financial accounting standard setting: another view
2001
Market Effects of Recognition and Disclosure
2003
Factors Influencing Firms' Disclosures about Environmental Liabilities
1997
Revaluations of fixed assets and future firm performance: Evidence from the UK
1999
Fair value accounting: Effects on banks' earnings volatility, regulatory capital, and value of contractual cash flows
1995
Assessing financial accounting measurement alternatives for assets and liabilities
1989
Accruals and the Prediction of Future Cash Flows
1999