Journal of Accounting and Economics · 1997 · 4.2K citations · 36 references
BusinessAccountingEconomicsBehavioral EconomicsCorporate FinanceLabor EconomicsAccounting ConservatismAsymmetric InformationCapital MarketsEarnings QualityIncome DistributionInformation AsymmetryAsymmetric TimelinessConservatism In Financial StatementsConservatism PrincipleMeasurement Of ConservatismTimeliness Of Earnings
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An Empirical Evaluation of Accounting Income Numbers
Ray Ball, Philip Brown · Journal of Accounting Research · 1968 · 6.6K citations
Business, Accountancy, Accounting +11
Dividend Policy under Asymmetric Information
Merton H. Miller, Kevin Rock · The Journal of Finance · 1985 · 3.2K citations
Social Sciences, Economics, Finance +17
Why Firms Voluntarily Disclose Bad News
Douglas J. Skinner · Journal of Accounting Research · 1994 · 2.6K citations
Business, Accountancy, Accounting +17