The DOI matches its Crossref record; 14 of the 14 references it cites were found in a registry or an index.
Aggregate accounting earnings can explain most of security returns
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Citations
Cites
An Empirical Evaluation of Accounting Income Numbers
Ball, R., & Brown, P. (1968) · Journal of Accounting Research · doi:10.2307/2490232 · Cited by 6,361
Dividend yields and expected stock returns
Fama, E. F., & French, K. R. (1988) · Journal of Financial Economics · doi:10.1016/0304-405x(88)90020-7 · Cited by 3,556
Harrod, R. F., & Hicks, J. (1939) · Cited by 2,918
An analysis of intertemporal and cross-sectional determinants of earnings response coefficients
Collins, D. W., & Kothari, S. P. (1989) · Journal of Accounting and Economics · doi:10.1016/0165-4101(89)90004-9 · Cited by 1,685
Lev, B. (1989) · Journal of Accounting Research · doi:10.2307/2491070 · Cited by 1,120
Financial statement analysis and the prediction of stock returns
Ou, J. A., & Penman, S. H. (1989) · Journal of Accounting and Economics · doi:10.1016/0165-4101(89)90017-7 · Cited by 995
Earnings Innovations, Earnings Persistence, and Stock Returns
Kormendi, R. C., & Lipe, R. C. (1987) · The Journal of Business · doi:10.1086/296400 · Cited by 896
Cross-sectional variation in the stock market response to accounting earnings announcements
Easton, P. D., & Zmijewski, M. E. (1989) · Journal of Accounting and Economics · doi:10.1016/0165-4101(89)90003-7 · Cited by 816
Self-citationThe information content of security prices
Beaver, W., Lambert, R., & Morse, D. (1980) · Journal of Accounting and Economics · doi:10.1016/0165-4101(80)90013-0 · Cited by 735
The Association between Unsystematic Security Returns and the Magnitude of Earnings Forecast Errors
Beaver, W. H., Clarke, R., & Wright, W. F. (1979) · Journal of Accounting Research · doi:10.2307/2490507 · Cited by 462
Cited by
Healy, P. M., & Palepu, K. G. (2001) · Journal of Accounting and Economics · doi:10.1016/s0165-4101(01)00018-0 · Cited by 8,097
The effect of international institutional factors on properties of accounting earnings
Ball, R., Kothari, S. P., & Robin, A. (2000) · Journal of Accounting and Economics · doi:10.1016/s0165-4101(00)00012-4 · Cited by 3,187
Earnings Management to Exceed Thresholds
Degeorge, F., Patel, J., & Zeckhauser, R. (1999) · The Journal of Business · doi:10.1086/209601 · Cited by 2,751
The information content of losses
Hayn, C. (1995) · Journal of Accounting and Economics · doi:10.1016/0165-4101(95)00397-2 · Cited by 2,313
Healy, P. M., & Palepu, K. (2001) · SSRN Electronic Journal · doi:10.2139/ssrn.258514 · Cited by 2,097
Metadata
- Authors
- Easton, P. D., Harris, T. S., & Ohlson, J. A.
- Venue
- Journal of Accounting and Economics
- Publisher
- Elsevier BV
- Published
- 1992-06
- Volume
- 15
- Issue
- 2-3
- Pages
- 119-142
- ISSN
- 0165-4101 (ISSN-L)
- OpenAlex
- W1538137979
- Cited by
- 437
- References
- 14
- FWCI
- 21.17
- Type
- journal article
- Language
- en
- Open access
- closed
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Registry, retraction, Cites and statistics results are computed, not judged, with one exception: a printed reference that no index lists is read once by a model before it counts as a citation error. Claims are extracted by a model and kept only when their quote appears verbatim in the text; each cited source is then checked, with a model’s help, for whether it says what the claim relies on. Those verdicts can be wrong — read the claim’s quote and the cited source before relying on one.
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- This page
- CoChat. (2026). Citation check: Aggregate accounting earnings can explain most of security returns. https://app.cochat.ai/papers/10.1016/0165-4101(92)90015-t
- The paper
- Easton, P. D., Harris, T. S., & Ohlson, J. A. (1992). Aggregate accounting earnings can explain most of security returns. Journal of Accounting and Economics. https://doi.org/10.1016/0165-4101(92)90015-t
Data sources
Bibliographic data: Semantic Scholar, OpenAlex, Crossref.
Contains information from the Semantic Scholar Academic Graph Datasets, made available under the ODC Attribution License (ODC-BY 1.0).
Semantic Scholar’s data is described in: Kinney, R., et al. (2023). The Semantic Scholar Open Data Platform. arXiv:2301.10140.
