Journal of Accounting and Economics · 1994 · 2.7K citations · 46 references
BusinessAccountancyAccountingCorporate FinanceFinancial AccountingManagerial AccountingAccrual AnalysisCash Flow EstimationEarnings ReportingFinancial Performance AnalysisFinancial ReportingFinancial StatementsAnnual Earnings ReportingConsolidated Cash FlowsEarnings Per Share CalculationFirm Financial PerformanceFirm PerformanceIncremental Cash FlowsRelevant Cash Flows
46
The Cross‐Section of Expected Stock Returns
Eugene F. Fama, Kenneth R. French · The Journal of Finance · 1992 · 15.1K citations · Full text
Earnings Management During Import Relief Investigations
Jennifer Jones · Journal of Accounting Research · 1991 · 8.6K citations
Business, Accountancy, Accounting +13
An Empirical Evaluation of Accounting Income Numbers
Ray Ball, Philip Brown · Journal of Accounting Research · 1968 · 6.6K citations
Business, Accountancy, Accounting +11
Likelihood Ratio Tests for Model Selection and Non-Nested Hypotheses
Quang Vuong · Econometrica · 1989 · 6K citations
Detecting Earnings Management.
Patricia Dechow, Richard G. Sloan · The Accounting Review · 1995 · 5.9K citations · Full text
Business, Accountancy, Accounting +17