Review of Accounting Studies · 2021 · 38 citations · 29 references
BusinessAccountancyAccountingAccounting Information SystemsCorporate ReportingFinancial AccountingEarnings AnnouncementsEarnings ReportingEquity ReportingFinancial ReportingFinancial Reporting SystemsFinancial StatementsAnnouncement ReturnsCorporate Earnings AnnouncementsEarnings Announcement Processing
29
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