Journal of Accounting Research · 1976 · 126 citations · 5 references
BusinessAccountingBusiness EconomicsCorporate DisclosureCorporate ReportingForecastingConsolidated Financial StatementsEarnings ReportingEquity ReportingFinancial ReportingFinancial StatementsSegment EvaluationAnnual Financial ReportsEmpirical PredictionIntersegment TransfersMeasurement Of Future EarningsMultiproduct FirmsSegment DefinitionSegment Revenue AnalysisSegment Revenue Disclosure
Segment reporting, Disaggregation, Informational content
5
An Empirical Evaluation of Accounting Income Numbers
Ray Ball, Philip Brown · Journal of Accounting Research · 1968 · 6.6K citations
Business, Accountancy, Accounting +11
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 Behavior of Earnings
William H. Beaver · Journal of Accounting Research · 1970 · 220 citations
Business, Accountancy, Accounting +15
Properties of Accounting Numbers: Models and Tests
Nicholas J. Gonedes · Journal of Accounting Research · 1973 · 83 citations
Business, Accountancy, Accounting +11
SEC product-line reporting and market efficiency
Daniel W. Collins · Journal of Financial Economics · 1975 · 59 citations
Business, Accountancy, Accounting +14