Accounting Conservatism and the Relation Between Returns and Accounting Data

Risk, Return, and Equilibrium: Empirical Tests

Eugene F. Fama, James D. MacBeth · Journal of Political Economy · 1973 · 15.1K citations

Business, Economics, Finance +17

The conservatism principle and the asymmetric timeliness of earnings1

Sudipta Basu · Journal of Accounting and Economics · 1997 · 4.2K citations

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The information content of losses

Carla Hayn · Journal of Accounting and Economics · 1995 · 2.5K citations

Social Sciences, Economics, Financial Economics +6

Valuation and Clean Surplus Accounting for Operating and Financial Activities*

Gerald A. Feltham, James A. Ohlson · Contemporary Accounting Research · 1995 · 2.3K citations

Business, Accountancy, Accounting +12

Have Financial Statements Lost Their Relevance?

Jennifer Francis, Katherine Schipper · Journal of Accounting Research · 1999 · 2K citations

Business, Accountancy, Accounting +12