Journal of International Business Studies · 1993 · 19 citations · 6 references
BusinessAccountancyAccountingCorporate DisclosureCorporate ReportingGeographic Information ScienceDisclosureDisclosure TheoryEarnings ReportingFinancial ReportingFinancial StatementsGeographic SegmentationEarnings PredictabilityPredictive Ability Of AccrualsSegment Information QualitySegment Profit Or Loss DisclosureSegment Reporting AnalysisSegment Reporting DisclosuresTransparency In Earnings Reporting
6
An Empirical Evaluation of Accounting Income Numbers
Ray Ball, Philip Brown · Journal of Accounting Research · 1968 · 6.6K citations
Business, Accountancy, Accounting +11
The Time Series of Annual Accounting Earnings
Ross L. Watts, Richard Leftwich · Journal of Accounting Research · 1977 · 342 citations
Business, Accountancy, Accounting +14
The Time Series Behavior of Earnings
William H. Beaver · Journal of Accounting Research · 1970 · 220 citations
Business, Accountancy, Accounting +15
Predicting Earnings: Entity versus Subentity Data
William R. Kinney · Journal of Accounting Research · 1971 · 129 citations
Business, Accountancy, Accounting +12