Review of Accounting Studies · 2003 · 163 citations · 36 references
BusinessEconomicsFinanceBehavioral FinanceFinancial EconomicsFinancial MarketsAsymmetric InformationCognitive Biases In InvestingEarnings AnnouncementsInformation AsymmetryInformation EconomicsInvestor PsychologyCapital Market TheoryEarnings Announcement BiasEarnings Announcement ProcessingEarnings Announcement TimingInformation Asymmetry EffectsMarket Reaction To InformationSemi-strong Form EfficiencyStrong-form Efficiency
36
An Empirical Evaluation of Accounting Income Numbers
Ray Ball, Philip Brown · Journal of Accounting Research · 1968 · 6.6K citations
Business, Accountancy, Accounting +11
Corporate Disclosure Policy and Analyst Behavior.
Mark H. Lang, Russell J. Lundholm · The Accounting Review · 1996 · 2.8K citations · Full text
Business, Accountancy, Finance +17