Journal of Accounting Research · 1980 · 519 citations · 16 references
BusinessAccountancyAccountingCorporate DisclosureCorporate ReportingFinancial AccountingAnnual ReportingDisclosureEarnings ReportingEquity ReportingFinancial ReportingFinancial StatementsAnalyst Earnings ForecastsCorporate Disclosure QualityCorporate Earnings AnnouncementsCorporate Financial DisclosureManagement Earnings Forecast DisclosureManagement Earnings ForecastsTransparency In Earnings Reporting
Voluntary Disclosure, Earnings forecasts, Selective dissemination, Informational content
16
An Empirical Evaluation of Accounting Income Numbers
Ray Ball, Philip Brown · Journal of Accounting Research · 1968 · 6.6K citations
Business, Accountancy, Accounting +11
The Information Content of Annual Earnings Announcements
William H. Beaver · Journal of Accounting Research · 1968 · 2.8K citations
Business, Accountancy, Accounting +14
SOME TIME SERIES PROPERTIES OF ACCOUNTING INCOME
Ray Ball, Ross L. Watts · The Journal of Finance · 1972 · 432 citations
Business, Accountancy, Accounting +12
The Time Series of Annual Accounting Earnings
Ross L. Watts, Richard Leftwich · Journal of Accounting Research · 1977 · 342 citations
Business, Accountancy, Accounting +14
Capital Markets: Theory and Evidence
Michael C. Jensen · SSRN Electronic Journal · 2003 · 280 citations · Full text