The Boundaries of Financial Reporting and How to Extend Them

Have Financial Statements Lost Their Relevance?

Jennifer Francis, Katherine Schipper · Journal of Accounting Research · 1999 · 2K citations

Business, Accountancy, Accounting +12

Value-relevance of nonfinancial information: The wireless communications industry

Eli Amir, Baruch Lev · Journal of Accounting and Economics · 1996 · 1.3K citations · Full text

Business, Economics, Finance +16

The Value Relevance of Intangibles: The Case of Software Capitalization

David Aboody, Baruch Lev · Journal of Accounting Research · 1998 · 742 citations

Business, Accountancy, Accounting +13

Firm-Specificity in Corporate Applied R&D

Constance E. Helfat · Organization Science · 1994 · 302 citations

Management, Strategic Management, Strategy +12

The incremental information content of cash-flow components

Joshua Livnat, Paul Zarowin · Journal of Accounting and Economics · 1990 · 301 citations

Business, Finance, Financial Management +13