The Relevance of the Value Relevance Literature for Financial Accounting Standard Setting

Moral Hazard and Observability

Holmstrom, B. (1979) · The Bell Journal of Economics · doi:10.2307/3003320 · Cited by 8,311

Positive Accounting Theory

Watts, R. L., & Zimmerman, J. L. (1985) · Andalas University Repository (Andalas University) · Cited by 5,838

Earnings, Book Values, and Dividends in Equity Valuation*

OHLSON, J. A. (1995) · Contemporary Accounting Research · doi:10.1111/j.1911-3846.1995.tb00461.x · Cited by 5,042

The conservatism principle and the asymmetric timeliness of earnings1

Basu, S. (1997) · Journal of Accounting and Economics · doi:10.1016/s0165-4101(97)00014-1 · Cited by 3,982

Earnings management to avoid earnings decreases and losses

Burgstahler, D., & Dichev, I. (1997) · Journal of Accounting and Economics · doi:10.1016/s0165-4101(97)00017-7 · Cited by 3,829

Principles of Corporate Finance.

Stapleton, R. C., Brealey, R., & Myers, S. (1981) · The Journal of Finance · doi:10.2307/2327568 · Cited by 3,634

The effect of bonus schemes on accounting decisions

Healy, P. M. (1985) · Journal of Accounting and Economics · doi:10.1016/0165-4101(85)90029-1 · Cited by 3,283

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

On financial contracting

Smith, C. W., & Warner, J. B. (1979) · Journal of Financial Economics · doi:10.1016/0304-405x(79)90011-4 · Cited by 2,894

Accounting earnings and cash flows as measures of firm performance

Dechow, P. M. (1994) · Journal of Accounting and Economics · doi:10.1016/0165-4101(94)90016-7 · Cited by 2,582

The effects of bonus schemes on accounting decisions

Healy, P. M. (2011) · DSpace@MIT (Massachusetts Institute of Technology) · Cited by 2,579

Capital markets research in accounting

Kothari, S. P. (2001) · Journal of Accounting and Economics · doi:10.1016/s0165-4101(01)00030-1 · Cited by 2,560

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

Valuation and Clean Surplus Accounting for Operating and Financial Activities*

FELTHAM, G. A., & OHLSON, J. A. (1995) · Contemporary Accounting Research · doi:10.1111/j.1911-3846.1995.tb00462.x · Cited by 2,220

The capitalization, amortization, and value-relevance of R&D

Lev, B., & Sougiannis, T. (1996) · Journal of Accounting and Economics · doi:10.1016/0165-4101(95)00410-6 · Cited by 1,943

Have Financial Statements Lost Their Relevance?

Francis, J., & Schipper, K. (1999) · Journal of Accounting Research · doi:10.2307/2491412 · Cited by 1,916

Empirical research on accounting choice

Fields, T. D., Lys, T. Z., & Vincent, L. (2001) · Journal of Accounting and Economics · doi:10.1016/s0165-4101(01)00028-3 · Cited by 1,759

The changing time-series properties of earnings, cash flows and accruals: Has financial reporting become more conservative?

Givoly, D., & Hayn, C. (2000) · Journal of Accounting and Economics · doi:10.1016/s0165-4101(00)00024-0 · Cited by 1,370

Value-relevance of nonfinancial information: The wireless communications industry

Amir, E., & Lev, B. (1996) · Journal of Accounting and Economics · doi:10.1016/s0165-4101(96)00430-2 · Cited by 1,301

Debt-covenant violations and managers' accounting responses

Sweeney, A. P. (1994) · Journal of Accounting and Economics · doi:10.1016/0165-4101(94)90030-2 · Cited by 1,266

Annual bonus schemes and the manipulation of earnings

Holthausen, R. W., Larcker, D. F., & Sloan, R. G. (1995) · Journal of Accounting and Economics · doi:10.1016/0165-4101(94)00376-g · Cited by 1,137

An Analysis of the use of Accounting and Market Measures of Performance in Executive Compensation Contracts

Lambert, R. A., & Larcker, D. F. (1987) · Journal of Accounting Research · doi:10.2307/2491081 · Cited by 1,046

Empirical tax research in accounting

Shackelford, D. A., & Shevlin, T. (2001) · Journal of Accounting and Economics · doi:10.1016/s0165-4101(01)00022-2 · Cited by 951

The Effect of International Institutional Factors on Properties of Accounting Earnings

Ball, R., Kothari, S. P., & Robin, A. (1999) · SSRN Electronic Journal · doi:10.2139/ssrn.176989 · Cited by 869

Use of R2 in accounting research: measuring changes in value relevance over the last four decades

Brown, S. V., Lo, K., & Lys, T. Z. (1999) · Journal of Accounting and Economics · doi:10.1016/s0165-4101(99)00023-3 · Cited by 768

The economic consequences of accounting choice implications of costly contracting and monitoring

Holthausen, R. W., & Leftwich, R. W. (1983) · Journal of Accounting and Economics · doi:10.1016/0165-4101(83)90007-1 · Cited by 764

The 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 Value Relevance of Intangibles: The Case of Software Capitalization

Aboody, D., & Lev, B. (1998) · Journal of Accounting Research · doi:10.2307/2491312 · Cited by 709

Comprehensive Income Reporting and Analysts' Valuation Judgments

Hirst, D. E., & Hopkins, P. E. (1998) · Journal of Accounting Research · doi:10.2307/2491306 · Cited by 680

Fair Value Accounting: Evidence from Investment Securities and the Market Valuation of Banks.

Barth, M. E. (1994) · The Accounting Review · doi:10.2308/tar-9410256358 · Cited by 652

The Relative Informativeness of Accounting Disclosures in Different Countries

Alford, A., Jones, J., Leftwich, R., & Zmijewski, M. (1993) · Journal of Accounting Research · doi:10.2307/2491170 · Cited by 641

Investor valuation of the abandonment option

Berger, P. G., Ofek, E., & Swary, I. (1996) · Journal of Financial Economics · doi:10.1016/0304-405x(96)00877-x · Cited by 641

Revalued Financial, Tangible, and Intangible Assets: Associations with Share Prices and Non-Market-Based Value Estimates

Barth, M. E., & Clinch, G. (1998) · Journal of Accounting Research · doi:10.2307/2491314 · Cited by 632

Does EVA® beat earnings? Evidence on associations with stock returns and firm values

Biddle, G. C., Bowen, R. M., & Wallace, J. S. (1997) · Journal of Accounting and Economics · doi:10.1016/s0165-4101(98)00010-x · Cited by 610

Brand Values and Capital Market Valuation

Barth, M. E., Clement, M. B., Foster, G., & Kasznik, R. (1998) · Review of Accounting Studies · doi:10.1023/a:1009620132177 · Cited by 524

A Nonlinear Model of Security Price Responses to Unexpected Earnings

Freeman, R. N., & Tse, S. Y. (1992) · Journal of Accounting Research · doi:10.2307/2491123 · Cited by 521

A Comparison of the Value-Relevance of U.S. Versus Non-U.S. GAAP Accounting Measures Using Form 20-F Reconciliations

Amir, E., Harris, T. S., & Venuti, E. K. (1993) · Journal of Accounting Research · doi:10.2307/2491172 · Cited by 484

The Value Relevance of German Accounting Measures: An Empirical Analysis

Harris, T. S., Lang, M., & Moller, H. P. (1994) · Journal of Accounting Research · doi:10.2307/2491281 · Cited by 465

Is comprehensive income superior to net income as a measure of firm performance?

Dhaliwal, D. S., Subramanyam, K. R., & Trezevant, R. (1999) · Journal of Accounting and Economics · doi:10.1016/s0165-4101(98)00033-0 · Cited by 465

Uncertainty Resolution and the Theory of Depreciation Measurement

Feltham, G. A., & Ohlson, J. A. (1996) · Journal of Accounting Research · doi:10.2307/2491500 · Cited by 458

Value-Relevance of Banks' Fair Value Disclosures under SFAS No. 107.

Barth, M. E., & Beaver, W. H. (1996) · The Accounting Review · doi:10.2308/tar-9611271991 · Cited by 449

The investment opportunity set and accounting procedure choice

Skinner, D. J. (1993) · Journal of Accounting and Economics · doi:10.1016/0165-4101(93)90034-d · Cited by 442

The Effects of Accounting Diversity: Evidence from the European Union

Joos, P., & Lang, M. (1994) · Journal of Accounting Research · doi:10.2307/2491444 · Cited by 397

Fair value disclosures by bank holding companies

Eccher, E. A., Ramesh, K., & Thiagarajan, S. R. (1996) · Journal of Accounting and Economics · doi:10.1016/s0165-4101(96)00438-7 · Cited by 393

Estimation and Market Valuation of Environmental Liabilities Relating to Superfund Sites

Barth, M. E., & McNichols, M. F. (1994) · Journal of Accounting Research · doi:10.2307/2491446 · Cited by 385

Fair value accounting: Effects on banks' earnings volatility, regulatory capital, and value of contractual cash flows

Barth, M. E., Landsman, W. R., & Wahlen, J. M. (1995) · Journal of Banking & Finance · doi:10.1016/0378-4266(94)00141-o · Cited by 374

Incentive and Tax Effects of Executive Compensation Plans

Smith, C. W., & Watts, R. L. (1982) · Australian Journal of Management · doi:10.1177/031289628200700204 · Cited by 371

Value-relevance of banks' derivatives disclosures

Venkatachalam, M. (1996) · Journal of Accounting and Economics · doi:10.1016/s0165-4101(96)00433-8 · Cited by 356

The market valuation of IAS versus US-GAAP accounting measures using Form 20-F reconciliations

Harris, M. S., & Muller, K. A. (1999) · Journal of Accounting and Economics · doi:10.1016/s0165-4101(99)00003-8 · Cited by 327

The Ohlson Model: Contribution to Valuation Theory, Limitations, and Empirical Applications

Lo, K., & Lys, T. Z. (2000) · Journal of Accounting Auditing & Finance · doi:10.1177/0148558x0001500311 · Cited by 323

International Accounting Differences and Their Relation to Share Prices: Evidence from U.K., Australian, and Canadian Firms*

Barth, M. E., & Clinch, G. (1996) · Contemporary Accounting Research · doi:10.1111/j.1911-3846.1996.tb00495.x · Cited by 310

Accounting Information in Private Markets: Evidence from Private Lending Agreements.

Leftwich, R. (1983) · The Accounting Review · doi:10.2308/tar-4487525 · Cited by 297

The market valuation implications of net periodic pension cost components

Barth, M. E., Beaver, W. H., & Landsman, W. R. (1992) · Journal of Accounting and Economics · doi:10.1016/0165-4101(92)90011-p · Cited by 276

Use of R-Squared in Accounting Research: Measuring Changes in Value Relevance Over the Last Four DecadesPreprint

Brown, S. V., Lo, K., & Lys, T. Z. (1998) · SSRN Electronic Journal · doi:10.2139/ssrn.141056 · Cited by 267

Market valuation of employee stock options

Aboody, D. (1996) · Journal of Accounting and Economics · doi:10.1016/s0165-4101(96)00439-9 · Cited by 250

Accounting Standard-Setting Organizations and Earnings Relevance: Longitudinal Evidence from NYSE Common Stocks, 1927-93

Ely, K., & Waymire, G. (1999) · Journal of Accounting Research · doi:10.2307/2491411 · Cited by 232

Evidence of the impact of mandatory changes in accounting principles on corporate loan agreements

Leftwich, R. (1981) · Journal of Accounting and Economics · doi:10.1016/s0165-4101(81)80001-8 · Cited by 224

Bustup Takeovers of Value-Destroying Diversified Firms

Berger, P. G., & Ofek, E. (1996) · The Journal of Finance · doi:10.2307/2329391 · Cited by 223

Incentives versus Standards: Properties of Accounting Income in Four East Asian Countries, and Implications for Acceptance of IAS

Ball, R., Robin, A., & Wu, J. S. (2004) · SSRN Electronic Journal · doi:10.2139/ssrn.216429 · Cited by 220

Fair Value Accounting for Commercial Banks: An Empirical Analysis of SFAS No. 107.

Nelson, K. K. (1996) · The Accounting Review · doi:10.2308/tar-9605081094 · Cited by 210

Accounting activities, security prices, and class action lawsuits

Kellogg, R. L. (1984) · Journal of Accounting and Economics · doi:10.1016/0165-4101(84)90024-7 · Cited by 206

Bustup Takeovers of Value‐Destroying Diversified Firms

BERGER, P. G., & Ofek, E. (1996) · The Journal of Finance · doi:10.1111/j.1540-6261.1996.tb04066.x · Cited by 206

Relative Measurement Errors Among Alternative Pension Asset and Liability Measures.

Barth, M. E. (1991) · The Accounting Review · doi:10.2308/tar-13363658 · Cited by 205

Valuation‐based accounting research: Implications for financial reporting and opportunities for future research

Barth, M. E. (2000) · Accounting and Finance · doi:10.1111/1467-629x.00033 · Cited by 205

Evidence on the effect of bond covenants and management compensation contracts on the choice of accounting techniques

Holthausen, R. W. (1981) · Journal of Accounting and Economics · doi:10.1016/0165-4101(81)90035-5 · Cited by 196

Value-Relevance of Banks' Fair Value Disclosures under SFAS No. 107

Marshall, S. B. (1997) · CFA Digest · doi:10.2469/dig.v27.n3.105 · Cited by 180

Financial reporting, tax costs, and book-tax conformity

Guenther, D. A., Maydew, E. L., & Nutter, S. E. (1997) · Journal of Accounting and Economics · doi:10.1016/s0165-4101(97)00009-8 · Cited by 172

The Valuation of Deferred Taxes*

Amir, E., Kirschenheiter, M. T., & Willard, K. L. (1997) · Contemporary Accounting Research · doi:10.1111/j.1911-3846.1997.tb00543.x · Cited by 170

Fair Values of Equity and Debt Securities and Share Prices of Property-Liability Insurers

Petroni, K. R., & Wahlen, J. M. (1995) · Journal of Risk & Insurance · doi:10.2307/253592 · Cited by 156

THE EVOLUTION OF THE CONCEPTUAL FRAMEWORK FOR BUSINESS ENTERPRISES IN THE UNITED STATES

Zeff, S. A. (1999) · Accounting Historians Journal · doi:10.2308/0148-4184.26.2.89 · Cited by 152

The valuation of the foreign income of US multinational firms: a growth opportunities perspective

Bodnar, G. M., & Weintrop, J. B. (1997) · Journal of Accounting and Economics · doi:10.1016/s0165-4101(97)00016-5 · Cited by 151

Stock market valuation of gains and losses on commercial banks' investment securities An empirical analysis

Ahmed, A. S., & Takeda, C. (1995) · Journal of Accounting and Economics · doi:10.1016/0165-4101(95)00396-z · Cited by 150

An Empirical Evaluation

Offutt, A. J., & Lee, S. D. (1994) · Cited by 145

Deferred Tax Accounting Under SFAS No. 109: An Empirical Investigation of its Incremental Value-Relevance Relative to APB No. 11.

Ayers, B. C. (1998) · The Accounting Review · doi:10.2308/tar-542134 · Cited by 138

Fixed Asset Revaluations and Managerial Incentives

BROWN, P., Izan, H. Y., & Loh, A. L. C. (1992) · Abacus · doi:10.1111/j.1467-6281.1992.tb00268.x · Cited by 134

The information content of funds from operations (FFO) for real estate investment trusts (REITs)

Vincent, L. (1999) · Journal of Accounting and Economics · doi:10.1016/s0165-4101(98)00039-1 · Cited by 124

Determinants of Thrift Institution Resolution Costs

Barth, J. R., Bartholomew, P. F., & Bradley, M. G. (1990) · The Journal of Finance · doi:10.1111/j.1540-6261.1990.tb05103.x · Cited by 123

The association between stock returns and foreign GAAP earnings versus earnings adjusted to U.S. GAAP

Chan, K. C., & Seow, G. S. (1996) · Journal of Accounting and Economics · doi:10.1016/0165-4101(95)00405-x · Cited by 122

Capital Market Effects of U.S.-Canada GAAP Differences

Bandyopadhyay, S. P., Hanna, J. D., & Richardson, G. D. (1994) · Journal of Accounting Research · doi:10.2307/2491285 · Cited by 111

Auditor Liability and Information Disclosure

Kothari, S. P., Lys, T. Z., Smith, C. W., & Watts, R. L. (1988) · Journal of Accounting Auditing & Finance · doi:10.1177/0148558x1988003004001 · Cited by 107

The Value-Relevance of SFAS No. 95 Cash Flows from Operations as Assessed by Security Market Effects.

Cheng, C.-S., Liu, C. S., & Schaefer, T. F. (1997) · Accounting Horizons · doi:10.2308/ah-9711205100 · Cited by 103

Accounting choice theory and market-based research in accounting

Watts, R. L. (1992) · The British Accounting Review · doi:10.1016/s0890-8389(05)80023-x · Cited by 101

A Proposal for Research on ConservatismPreprint

Watts, R. L. (2001) · SSRN Electronic Journal · doi:10.2139/ssrn.6044 · Cited by 99

Brand Values and Capital Market Valuation

Barth, M. E., Clement, M. B., FOSTER, G. J., & Kasznik, R. (2003) · Oxford University Press eBooks · doi:10.1093/oso/9780199256938.003.0007 · Cited by 94

International Differences in GAAP and the Pricing of Earnings

Pope, P. F., & Rees, W. (1992) · Journal of International Financial Management and Accounting · doi:10.1111/j.1467-646x.1992.tb00029.x · Cited by 92

The Valuation of the Deferred Tax Liability: Evidence from the Stock Market.

Givoly, D., & Hayn, C. (1992) · The Accounting Review · doi:10.2308/tar-9605305893 · Cited by 83

Are disclosures about bank derivatives and employee stock options ‘value-relevant’?

Skinner, D. J. (1996) · Journal of Accounting and Economics · doi:10.1016/s0165-4101(96)00432-6 · Cited by 78

Market reaction to the 1976 replacement cost disclosures

Gheyara, K. F., & Boatsman, J. R. (1980) · Journal of Accounting and Economics · doi:10.1016/0165-4101(80)90008-7 · Cited by 75

The effect of accounting-based debt covenants on equity valuation

Core, J. E., & Schrand, C. M. (1999) · Journal of Accounting and Economics · doi:10.1016/s0165-4101(98)00043-3 · Cited by 73

The Effect of Deferred Taxes on Security Prices

Chaney, P. K., & Jeter, D. C. (1994) · Journal of Accounting Auditing & Finance · doi:10.1177/0148558x9400900106 · Cited by 72

How well does net income measure firm performance? A discussion of two studies

Skinner, D. J. (1999) · Journal of Accounting and Economics · doi:10.1016/s0165-4101(99)00005-1 · Cited by 72

Value Relevance of Nonfinancial Information: The Case of Patent DataPreprint

Hirschey, M. J., Richardson, V. J., & Scholz, S. (1998) · SSRN Electronic Journal · doi:10.2139/ssrn.63589 · Cited by 65

The SEC's Ban on Upward Asset Revaluations and the Disclosure of Current Values

Walker, R. G. (1992) · Abacus · doi:10.1111/j.1467-6281.1992.tb00267.x · Cited by 64

An Empirical Evaluation of the Usefulness of Non-GAAP Accounting Measures in the Real Estate Investment Trust Industry

Fields, T. D., Rangan, S. P., & Thiagarajan, S. R. (1998) · Review of Accounting Studies · doi:10.1023/a:1009680401226 · Cited by 62

The Market's Valuation of Nonreported Accounting Measures: Retrospective Reconciliations of Non-U.S. and U.S. GAAP

Rees, L. L., & Elgers, P. T. (1997) · Journal of Accounting Research · doi:10.2307/2491470 · Cited by 62

Foreign Currency Exposure of Multinational Firms: Accounting Measures and Market Valuation*

Bartov, E. (1997) · Contemporary Accounting Research · doi:10.1111/j.1911-3846.1997.tb00544.x · Cited by 57

Equity Valuation Implications of Purchase Versus Pooling AccountingPreprint

Vincent, L. (1998) · SSRN Electronic Journal · Cited by 56

The Effect of Accounting Aggregation on the Value-Relevance of Financial Disclosures: The Case of SFAS No. 106.

Amir, E. (1996) · The Accounting Review · doi:10.2308/tar-9611271994 · Cited by 50

Inflation Accounting and 20-F Disclosures: Evidence from Mexico

Davis‐Friday, P. Y., & Rivera, J. M. (2000) · Accounting Horizons · doi:10.2308/acch.2000.14.2.113 · Cited by 49

Accounting Estimation Disclosures and Firm Valuation in the Property-Casualty Insurance Industry

Anthony, J. H., & Petroni, K. R. (1997) · Journal of Accounting Auditing & Finance · doi:10.1177/0148558x9701200305 · Cited by 48

The Value-Relevance Of Stock-Based Employee Compensation Disclosures

Rees, L. L., & Stott, D. M. (2011) · Journal of Applied Business Research (JABR) · doi:10.19030/jabr.v17i2.2077 · Cited by 42

AN EMPIRICAL INVESTIGATION OF STOCK MARKET VALUATION OF CORPORATE PROJECTED PENSION LIABILITIES

Gopalakrishnan, V., & Sugrue, T. F. (1993) · Journal of Business Finance & Accounting · doi:10.1111/j.1468-5957.1993.tb00286.x · Cited by 36

The effect of recognition vs. disclosure on investor valuation: The case of pension accounting

Gopalakrishnan, V. (1994) · Review of Quantitative Finance and Accounting · doi:10.1007/bf01078805 · Cited by 29

Share Prices and Alternative Measures of Earnings Per Share.

Balsam, S., & Lipka, R. (1998) · Accounting Horizons · doi:10.2308/ah-1114549 · Cited by 29

Goodwill and other intangibles

Yang, J.-M. (1978) · Arno Press eBooks · Cited by 27

Nuclear decommissioning costs: The impact of recoverability risk on valuation

D'Souza, J. M., Jacob, J. S., & Soderstrom, N. S. (2000) · Journal of Accounting and Economics · doi:10.1016/s0165-4101(00)00020-3 · Cited by 26

Real Options and the Informativeness of Segment DisclosuresPreprint

Wysocki, P. D. (1999) · SSRN Electronic Journal · doi:10.2139/ssrn.141044 · Cited by 23

Abandoning the transactions-based accounting model: Weighing the evidence

Lys, T. Z. (1996) · Journal of Accounting and Economics · doi:10.1016/s0165-4101(96)00442-9 · Cited by 16

Intangible Assets and Equity Valuation in the Pre-Sec EraPreprint

Ely, K. M., & Waymire, G. B. (1999) · SSRN Electronic Journal · doi:10.2139/ssrn.158669 · Cited by 15

Depreciation: Principles and Applications

Saliers, E. A. (2015) · Medical Entomology and Zoology · Cited by 11

CORPORATE ASSET REVALUATIONS: 1925–1934

Dillon, G. J. (1979) · Accounting Historians Journal · doi:10.2308/0148-4184.6.1.1 · Cited by 10

Does Fundamental Analysis Produce More Value-Relevant Summary Measures?Preprint

Whisenant, S. (1998) · SSRN Electronic Journal · doi:10.2139/ssrn.58676 · Cited by 7

The Value-Relevance of Goodwill Write-offsPreprint

Henning, S. L., & Stock, T. (1997) · SSRN Electronic Journal · Cited by 7

Value-Relevance of Fair Value Disclosures for Investments in Securities Accounted for Under the Equity MethodPreprint

Graham, R. C., Lefanowicz, C. E., & Petroni, K. R. (1998) · SSRN Electronic Journal · doi:10.2139/ssrn.137398 · Cited by 6

Accounting principles underlying federal income taxes

Kohler, E. L. (1924) · Medical Entomology and Zoology · Cited by 3

Valuation Implications of the Components of Earnings: Cross-Sectional Evidence from GreecePreprint

Ballas, A. A. (1998) · SSRN Electronic Journal · doi:10.2139/ssrn.55180 · Cited by 3

Conservatism in Accounting Part I: Explanations and Implications

Watts, R. L. (2003) · Accounting Horizons · doi:10.2308/acch.2003.17.3.207 · Cited by 2,763

The role of information and financial reporting in corporate governance and debt contracting

Armstrong, C. S., Guay, W. R., & Weber, J. P. (2010) · Journal of Accounting and Economics · doi:10.1016/j.jacceco.2010.10.001 · Cited by 1,494

Conservatism in Accounting Part II: Evidence and Research Opportunities

Watts, R. L. (2003) · Accounting Horizons · doi:10.2308/acch.2003.17.4.287 · Cited by 991

The Impact of Financial Reporting Quality on Debt Contracting: Evidence from Internal Control Weakness Reports

COSTELLO, A. M., & WITTENBERG‐MOERMAN*, R. (2011) · Journal of Accounting Research · doi:10.1111/j.1475-679x.2010.00388.x · Cited by 555

An Overview of Corporate Sustainability Reporting Legislation in the European Union

Hummel, K., & Jobst, D. (2024) · Accounting in Europe · doi:10.1080/17449480.2024.2312145 · Cited by 315