Evidence on the Possible Information Loss of Conforming Book Income and Taxable Income

Risk, Return, and Equilibrium: Empirical Tests

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

Business, Economics, Finance +17

Using daily stock returns

Stephen J. Brown, Jerold B. Warner · Journal of Financial Economics · 1985 · 6.6K citations

Business, Finance, Financial Econometrics +11

An Empirical Evaluation of Accounting Income Numbers

Ray Ball, Philip Brown · Journal of Accounting Research · 1968 · 6.6K citations

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Likelihood Ratio Tests for Model Selection and Non-Nested Hypotheses

Quang Vuong · Econometrica · 1989 · 6K citations

Natural Sciences, Biostatistics, Econometrics +16

The effect of international institutional factors on properties of accounting earnings

Ray Ball, S.P. Kothari, Ashok Robin · Journal of Accounting and Economics · 2000 · 3.4K citations

Business, Accountancy, Accounting +14