Review of Accounting Studies · 2005 · 115 citations · 23 references
BusinessAccountancyAccountingCorporate ReportingFinancial AccountingFinancial EconomicsCapital MarketsEarnings AnnouncementsEarnings ManagementEarnings ReportingFinancial ReportingFinancial StatementsAnalyst Earnings ForecastsCorporate Earnings AnnouncementsEarnings Announcement DelayEarnings Announcement TimingEarnings Guidance DisclosureManagement Earnings GuidanceMarket Reaction To DisclosureMarket Reaction To Information
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Sample Selection Bias as a Specification Error
James J. Heckman · Econometrica · 1979 · 28.9K citations
An Empirical Evaluation of Accounting Income Numbers
Ray Ball, Philip Brown · Journal of Accounting Research · 1968 · 6.6K citations
Business, Accountancy, Accounting +11
Likelihood Ratio Tests for Model Selection and Non-Nested Hypotheses
Quang Vuong · Econometrica · 1989 · 6K citations
The Information Content of Annual Earnings Announcements
William H. Beaver · Journal of Accounting Research · 1968 · 2.8K citations
Business, Accountancy, Accounting +14
The information content of losses
Carla Hayn · Journal of Accounting and Economics · 1995 · 2.5K citations