Timeliness of impairment recognition: Evidence from the initial adoption of SFAS 142

Earnings Asan Explanatory Variable for Returns

Peter D. Easton, Trevor S. Harris · Journal of Accounting Research · 1991 · 1.1K citations

Asset Pricing, Accounting, Accounting Practice +9

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

Causes and Effects of Discretionary Asset Write-Offs

Jennifer Francis, J. Douglas Hanna, Linda Vincent · Journal of Accounting Research · 1996 · 676 citations

On cross-sectional analysis in accounting research

Andrew Christie · Journal of Accounting and Economics · 1987 · 564 citations

Cross-sectional Analysis, Accounting, Accounting Practice

Accounting Discretion in Fair Value Estimates: An Examination of SFAS 142 Goodwill Impairments

Anne Beatty, Joseph Weber · Journal of Accounting Research · 2006 · 563 citations · Full text

Accounting Practice, Sfas 142, Accounting Choice Literature +17