SSRN Electronic Journal · 2002 · 135 citations · 15 references
BusinessAccountancyAccountingCorporate ReportingFinancial AccountingInternational AccountingComparative Accounting SystemsEarnings ReportingEquity ReportingFinancial ReportingFinancial StatementsFirm ValueMarket Reactions To Accounting InformationStakeholder ModelStock Market ReturnsValue Relevance Of Earnings
15
Sample Selection Bias as a Specification Error
James J. Heckman · Econometrica · 1979 · 28.9K citations
The information content of losses
Carla Hayn · Journal of Accounting and Economics · 1995 · 2.5K citations
The Economic Consequences of Increased Disclosure
Christian Leuz, Robert E. Verrecchia · SSRN Electronic Journal · 1999 · 2.2K citations · Full text
Have Financial Statements Lost Their Relevance?
Jennifer Francis, Katherine Schipper · Journal of Accounting Research · 1999 · 2K citations
Business, Accountancy, Accounting +12