Journal of Accounting and Economics · 1986 · 613 citations · 13 references
BusinessAccountingFinanceCorporate FinanceCorporate ReportingManagerial AccountingAnnual ReportingDisclosure TheoryEarnings AnnouncementsEarnings ManagementEarnings ReportingFinancial Reporting TheoryAnnual Earnings ReportingManagement Earnings Forecast DisclosureManagement Earnings Forecasts
13
Michael Spence · The Quarterly Journal of Economics · 1973 · 15.2K citations
Robert E. Verrecchia · Journal of Accounting and Economics · 1983 · 3.5K citations