Good disclosure doesn't cure bad accounting—Or does it?

A Heteroskedasticity-Consistent Covariance Matrix Estimator and a Direct Test for Heteroskedasticity

Halbert White · Econometrica · 1980 · 25.8K citations

Empirical Finance, Econometric Model, Volatility Modeling +13

The relevance of the value-relevance literature for financial accounting standard setting

Robert W. Holthausen, Ross L. Watts · Journal of Accounting and Economics · 2001 · 1.8K citations

Accounting, Accounting Practice, Business +5

The relevance of the value relevance literature for financial accounting standard setting: another view

Mary E. Barth, William H. Beaver, Wayne R. Landsman · Journal of Accounting and Economics · 2001 · 1.6K citations

Accounting, Standard Setting, Accounting Practice +5

Price and return models

S.P. Kothari, Jerold L. Zimmerman · Journal of Accounting and Economics · 1995 · 722 citations · Full text

Empirical Finance, Pricing Policy, Asset Pricing +16

Statistical Models of Bond Ratings: A Methodological Inquiry

Robert S. Kaplan, Gabriel Urwitz · The Journal of Business · 1979 · 665 citations

Term Structure Model, Engineering, Financial Data +16