A Positive Model of Earnings Forecasts: Top Down versus Bottom Up

On the psychology of prediction.

Daniel Kahneman, Amos Tversky · Psychological Review · 1973 · 6.3K citations

Social Sciences, Behavioral Sciences, Psychology +16

Investor Psychology and Security Market Under‐ and Overreactions

Kent Daniel, David Hirshleifer, Avanidhar Subrahmanyam · The Journal of Finance · 1998 · 5.7K citations · Full text

Business, Finance, Financial Management +17

Earnings management to avoid earnings decreases and losses

David Burgstahler, Ilia D. Dichev · Journal of Accounting and Economics · 1997 · 4K citations

Business, Accounting, Business Economics +9

Evidence that stock prices do not fully reflect the implications of current earnings for future earnings

Victor L. Bernard, Jacob K. Thomas · Journal of Accounting and Economics · 1990 · 2.2K citations

Business, Business Economics, Economics +14

An EBIT‐Based Model of Dynamic Capital Structure

Robert S. Goldstein, Nengjiu Ju, Hayne E. Leland · The Journal of Business · 2001 · 1K citations

Management, Business Economics, Finance +17