Journal of Accounting Research · 1986 · 332 citations · 15 references
BusinessAccountancyAccountingCorporate FinanceCorporate ReportingFinancial AccountingAccrual AccountingAccrual AnalysisEarnings AnnouncementsEarnings ReportingFinancial ReportingFinancial StatementsAnnual Earnings ReportingValue Relevance Of Earnings
G. Peter Wilson, The Relative Information Content of Accruals and Cash Flows: Combined Evidence at the Earnings Announcement and Annual Report Release Date, Journal of Accounting Research, Vol. 24, Studies on Alternative Measures of Accounting Income (1986), pp. 165-200
15
Large Sample Properties of Generalized Method of Moments Estimators
Lars Peter Hansen · Econometrica · 1982 · 13.9K citations
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Financial analysts' forecasts of earnings
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The Time Series of Annual Accounting Earnings
Ross L. Watts, Richard Leftwich · Journal of Accounting Research · 1977 · 342 citations
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