Influential Accounting Articles, Individuals, Ph.D. Granting Institutions and Faculties: A Citational Analysis

[1]  B. Lev,et al.  The capitalization, amortization, and value-relevance of R&D , 1996 .

[2]  L. Brown,et al.  Analyst Forecasting Errors and Their Implications for Security Analysis , 1996 .

[3]  Richard G. Sloan,et al.  Annual bonus schemes and the manipulation of earnings , 1995 .

[4]  L. Brown,et al.  The Association between Nonearnings Disclosures by Small Firms and Positive Abnormal Returns , 2008 .

[5]  B. Lev,et al.  Fundamental Information Analysis , 1993 .

[6]  Robert E. Verrechia How do we assess a model of price and volume , 1993 .

[7]  Information content of accounting announcements , 1993 .

[8]  John A. Byrne Business Week Guide to the Best Business Schools , 1993 .

[9]  Anthony Charlton Greig Fundamental analysis and subsequent stock returns , 1992 .

[10]  Paul Zarowin,et al.  Permanent versus transitory components of annual earnings and estimation error in earnings response coefficients , 1992 .

[11]  Summary financial statement measures and analysts' forecasts of earnings , 1992 .

[12]  Richard G. Sloan,et al.  Information in prices about future earnings: Implications for earnings response coefficients , 1992 .

[13]  Ronald J. Huefner,et al.  Accounting Literature Index , 1990 .

[14]  S. Penman,et al.  FINANCIAL STATEMENT ANALYSIS AND THE PREDICTION OF STOCK RETURNS , 1989 .

[15]  S. Kothari,et al.  An analysis of intertemporal and cross-sectional determinants of earnings response coefficients , 1989 .

[16]  M. Zmijewski,et al.  Cross-sectional variation in the stock market response to accounting earnings announcements☆ , 1989 .

[17]  Lawrence D. Brown,et al.  Attributes of Articles Impacting Contemporary Accounting Literature , 1989 .

[18]  Robert Bricker An Empirical-Investigation Of The Structure Of Accounting Research , 1989 .

[19]  Victor L. Bernard,et al.  POST-EARNINGS-ANNOUNCEMENT DRIFT - DELAYED PRICE RESPONSE OR RISK PREMIUM , 1989 .

[20]  Jere R. Francis,et al.  Letting the chat out of the bag: Deconstruction, privilege and accounting research , 1989 .

[21]  Miklos A. Vasarhelyi,et al.  Accounting research directory: The database of accounting literature , 1989 .

[22]  B. Lev ON THE USEFULNESS OF EARNINGS AND EARNINGS RESEARCH: LESSONS AND DIRECTIONS FROM TWO DECADES OF EMPIRICAL RESEARCH , 1989 .

[23]  Robert J. Bricker Knowledge Preservation in Accounting: A Citational Study , 1988 .

[24]  Robert E. Verrecchia,et al.  THE EFFECT OF SEQUENTIAL INFORMATION RELEASES ON THE VARIANCE OF PRICE CHANGES IN AN INTERTEMPORAL MULTI-ASSET MARKET , 1988 .

[25]  John A. Elliott,et al.  Write-Offs as Accounting Procedures to Manage Perceptions , 1988 .

[26]  M. McNichols,et al.  Evidence of Earnings Management from the Provision for Bad Debts , 1988 .

[27]  L. Brown,et al.  An Evaluation of Alternative Proxies for the Market's Assessment of Unexpected Earnings , 2008 .

[28]  A. Christie,et al.  On cross-sectional analysis in accounting research , 1987 .

[29]  S. P. Kothari,et al.  Firm size and the information content of prices with respect to earnings , 1987 .

[30]  R. Freeman,et al.  The association between accounting earnings and security returns for large and small firms , 1987 .

[31]  William H. Beaver,et al.  The information content of security prices : A second look , 1987 .

[32]  L. Brown,et al.  Security Analyst Superiority Relative to Univariate Time-Series Models in Forecasting Quarterly Earnings , 1987 .

[33]  Thomas H. Johnson,et al.  Relevance Lost: The Rise and Fall of Management Accounting , 1987 .

[34]  Victor L. Bernard,et al.  CROSS-SECTIONAL DEPENDENCE AND PROBLEMS IN INFERENCE IN MARKET-BASED ACCOUNTING RESEARCH , 1987 .

[35]  R. Atise,et al.  MARKET IMPLICATION OF PREDISC10SURE INFORMATION: SIZE AND EXCHANGE EFFECTS , 1987 .

[36]  A. Hopwood,et al.  The archeology of accounting systems , 1987 .

[37]  P G Wilson,et al.  THE INCREMENTAL INFORMATION CONTENT OF THE ACCRUAL AND FUNDS COMPONENTS OF EARNINGS AFTER CONTROLLING FOR EARNINGS , 1987 .

[38]  Peter Armstrong The rise of accounting controls in British capitalist enterprises , 1987 .

[39]  T. Tinker,et al.  THE 'REAL' CULTURAL SIGNIFICANCE OF ACCOUNTS. , 1987 .

[40]  Peter Miller,et al.  Accounting and the construction of the governable person , 1987 .

[41]  P. J. Hughes Signalling by direct disclosure under asymmetric information , 1986 .

[42]  Sheridan Titman,et al.  Information quality and the valuation of new issues , 1986 .

[43]  William R. Kinney Audit technology and preferences for auditing standards , 1986 .

[44]  Abbie J. Smith,et al.  An Empirical-Investigation Of The Relative Performance Evaluation Of Corporate-Executives , 1986 .

[45]  Anne Loft,et al.  Towards a critical understanding of accounting: The case of cost accounting in the U.K., 1914–1925☆ , 1986 .

[46]  G P Wilson,et al.  THE RELATIVE INFORMATION-CONTENT OF ACCRUALS AND CASH FLOWS - COMBINED EVIDENCE AT THE EARNINGS ANNOUNCEMENT AND ANNUAL-REPORT RELEASE DATE , 1986 .

[47]  R. Lipe The information contained in the components of earnings , 1986 .

[48]  Judy Rayburn,et al.  THE ASSOCIATION OF OPERATING CASH FLOW AND ACCRUALS WITH SECURITY RETURNS , 1986 .

[49]  W. Chua Radical Developments in Accounting Thought , 1986 .

[50]  Keith Hoskin,et al.  Accounting and the examination: A genealogy of disciplinary power☆ , 1986 .

[51]  Robert Libby,et al.  Availability And The Generation Of Hypotheses In Analytical Review , 1985 .

[52]  Rowland K. Atiase,et al.  Predisclosure Information, Firm Capitalization, And Security Price Behavior Around Earnings Announcements , 1985 .

[53]  L. Brown,et al.  Using Citation Analysis to Assess the Impact of Journals and Articles on Contemporary Accounting Research (CAR) , 1985 .

[54]  R. Dye DISCLOSURE OF NONPROPRIETARY INFORMATION , 1985 .

[55]  P. Ferguson,et al.  MANAGEMENT CONTROL IN AN AREA OF THE NCB: RATIONALES OF ACCOUNTING PRACTICES IN A PUBLIC ENTERPRISE. , 1985 .

[56]  Stuart Burchell,et al.  Accounting in its social context: Towards a history of value added in the United Kingdom , 1985 .

[57]  M. Zmijewski,et al.  The Association between the Magnitude of Quarterly Earnings Forecast Errors and Risk-Adjusted Stock Returns , 1984 .

[58]  Bipin B. Ajinkya,et al.  Corporate Managers' Earnings Forecasts and Symmetrical Adjustments of Market Expectations , 1984 .

[59]  Gregory B. Waymire ADDITIONAL EVIDENCE ON THE INFORMATION-CONTENT OF MANAGEMENT EARNINGS FORECASTS , 1984 .

[60]  Stephen H. Penman,et al.  Timeliness Of Reporting And The Stock-Price Reaction To Earnings Announcements , 1984 .

[61]  Michael Gibbins,et al.  PROPOSITIONS ABOUT THE PSYCHOLOGY OF PROFESSIONAL JUDGMENT IN PUBLIC ACCOUNTING , 1984 .

[62]  Robert S. Kaplan,et al.  The evolution of management accounting , 1984 .

[63]  Michael Sherer,et al.  The value of corporate accounting reports: Arguments for a political economy of accounting ☆ , 1984 .

[64]  James R. Hasselback Accounting faculty directory , 1984 .

[65]  W. Waller,et al.  The auditor and learning from experience: Some conjectures , 1984 .

[66]  K. Schipper,et al.  THE IMPACT OF MERGER-RELATED REGULATIONS ON THE SHAREHOLDERS OF ACQUIRING FIRMS , 1983 .

[67]  Robert W. Holthausen,et al.  The economic consequences of accounting choice implications of costly contracting and monitoring , 1983 .

[68]  David F. Larcker,et al.  The association between performance plan adoption and corporate capital investment , 1983 .

[69]  A. Hopwood,et al.  On trying to study accounting in the contexts in which it operates , 1983 .

[70]  Roger Groves,et al.  The everyday accountant and researching his reality , 1983 .

[71]  R. Kaplan Measuring manufacturing performance: a new challenge for managerial accounting research , 1983 .

[72]  Dan Givoly,et al.  Financial analysts' forecasts of earnings: A better surrogate for market expectations , 1982 .

[73]  Gerald L. Salamon,et al.  The effect of owner versus management control on the choice of accounting methods , 1982 .

[74]  William H. Beaver,et al.  The incremental information content of replacement cost earnings , 1982 .

[75]  Gary C. Biddle,et al.  Stock Price Reactions to LIFO Adoptions: The Association Between Excess Returns and LIFO Tax Savings , 1982 .

[76]  W. E. Ricks The Market's Response to the 1974 LIFO Adoptions , 1982 .

[77]  Baruch Lev,et al.  MARKET-BASED EMPIRICAL-RESEARCH IN ACCOUNTING - A REVIEW, INTERPRETATION, AND EXTENSION , 1982 .

[78]  George Foster,et al.  Corporate Financial-Reporting - A Methodological Review Of Empirical-Research , 1982 .

[79]  A. Tinker,et al.  The normative origins of positive theories: Ideology and accounting thought , 1982 .

[80]  George Foster,et al.  Intra-industry information transfers associated with earnings releases , 1981 .

[81]  L. DeAngelo,et al.  Auditor size and audit quality , 1981 .

[82]  Robert L. Hagerman,et al.  An income strategy approach to the positive theory of accounting standard setting/choice , 1981 .

[83]  Robert M. Bowen,et al.  Determinants of the corporate decision to capitalize interest , 1981 .

[84]  D. Collins,et al.  The Economic Determinants of the Market Reaction to Proposed Mandatory Accounting Changes in the Oil and Gas Industry , 1981 .

[85]  R. Leftwich Evidence of the impact of mandatory changes in accounting principles on corporate loan agreements , 1981 .

[86]  Robert W. Holthausen Evidence on the effect of bond covenants and management compensation contracts on the choice of accounting techniques: The case of the depreciation switch-back , 1981 .

[87]  J. Ronen,et al.  Smoothing income numbers : objectives, means, and implications , 1981 .

[88]  George Foster,et al.  Financial Statement Analysis. , 1980 .

[89]  George Foster Accounting policy decisions and capital market research , 1980 .

[90]  Richard A. Lambert,et al.  The information content of security prices , 1980 .

[91]  W. Hopwood,et al.  A multivariate analysis of annual earnings forecasts generated from quarterly forecasts of financial , 1980 .

[92]  E. B. Grant,et al.  Market Implications Of Differential Amounts Of Interim Information , 1980 .

[93]  Stephen H. Penman,et al.  An Empirical-Investigation Of The Voluntary Disclosure Of Corporate-Earnings Forecasts , 1980 .

[94]  D. Simunic The Pricing Of Audit Services - Theory And Evidence , 1980 .

[95]  Janine Nahapiet,et al.  The roles of accounting in organizations and society , 1980 .

[96]  D. Otley The contingency theory of management accounting: Achievement and prognosis , 1980 .

[97]  James A. Ohlson On financial disclosure and the behavior of security prices , 1979 .

[98]  M. Zmijewski,et al.  Some economic determinants of accounting policy choice , 1979 .

[99]  D. Collins,et al.  The proposed elimination of full cost accounting in the extractive petroleum industry: An empirical assessment of the market consequences , 1979 .

[100]  Thomas R. Dyckman,et al.  Financial accounting and reporting by oil and gas producing companies: A study of information effects , 1979 .

[101]  William F. Wright,et al.  ASSOCIATION BETWEEN UNSYSTEMATIC SECURITY RETURNS AND THE MAGNITUDE OF EARNINGS FORECAST ERRORS , 1979 .

[102]  Lawrence D. Brown,et al.  Univariate Time-Series Models of Quarterly Accounting Earnings per Share: A Proposed Model , 1979 .

[103]  L. Brown,et al.  The Superiority of Analyst Forecasts as Measures of Expectations: Evidence from Earnings , 1978 .

[104]  D. Otley BUDGET USE AND MANAGERIAL PERFORMANCE , 1978 .

[105]  A. Hopwood Towards an organizational perspective for the study of accounting and information systems , 1978 .

[106]  John H. Waterhouse,et al.  A contingency framework for management accounting systems research , 1978 .

[107]  Ws Albrecht,et al.  TIME-SERIES PROPERTIES OF ANNUAL EARNINGS , 1977 .

[108]  O. Joy,et al.  ADJUSTMENT OF STOCK-PRICES TO ANNOUNCEMENTS OF UNANTICIPATED CHANGES IN QUARTERLY EARNINGS , 1977 .

[109]  Ross L. Watts,et al.  TIME-SERIES OF ANNUAL ACCOUNTING EARNINGS , 1977 .

[110]  Paul A. Griffin,et al.  Time-Series Behavior Of Quarterly Earnings - Preliminary Evidence , 1977 .

[111]  Barry L. Lewis,et al.  Human information processing research in accounting: The state of the art in 1982 , 1977 .

[112]  Sandy Hensman,et al.  CITATIONS TO REVIEW SERIALS , 1976 .

[113]  J. Patell CORPORATE FORECASTS OF EARNINGS PER SHARE AND STOCK-PRICE BEHAVIOR - EMPIRICAL TESTS , 1976 .

[114]  Nicholas J. Gonedes,et al.  Disclosure Rules, Information-Production, and Capital Market Equilibrium: The Case of Forecast Disclosure Rules , 1976 .

[115]  M. Foucault The History of Sexuality , 1976 .

[116]  Edward J. Joyce,et al.  Expert Judgment In Audit Program Planning , 1976 .

[117]  W. Bruns,et al.  BUDGETARY CONTROL AND ORGANIZATION STRUCTURE , 1975 .

[118]  D. Hayes,et al.  The contingency theory of managerial accounting : an empirical test of an assessment model , 1975 .

[119]  G. Mandelker Risk and return: The case of merging firms , 1974 .

[120]  T. W. McRae,et al.  A Citational Analysis of the Accounting Information Network , 1974 .

[121]  R. Ashton An Experimental Study of Internal Control Judgments , 1974 .

[122]  Nicholas J. Gonedes,et al.  CAPITAL MARKET EQUILIBRIUM, INFORMATION PRODUCTION, AND SELECTING ACCOUNTING TECHNIQUES - THEORETICAL FRAMEWORK AND REVIEW OF EMPIRICAL WORK , 1974 .

[123]  J. Jaffe Special Information and Insider Trading , 1974 .

[124]  J. Jaffe The effect of regulation changes on insider trading , 1974 .

[125]  R. Ball Changes In Accounting Techniques And Stock Prices , 1972 .

[126]  A. Hopwood An Empirical Study of the Role of Accounting Data in Performance Evaluation , 1972 .

[127]  Robert G. May The influence of quarterly earnings announcements on investor decisions as reflected in common stock price changes , 1971 .

[128]  Michael D. Geurts,et al.  Time Series Analysis: Forecasting and Control , 1977 .

[129]  E. Fama EFFICIENT CAPITAL MARKETS: A REVIEW OF THEORY AND EMPIRICAL WORK* , 1970 .

[130]  I. Lakatos II-CRITICISM AND THE METHODOLOGY OF SCIENTIFIC RESEARCH PROGRAMMES , 1969 .

[131]  E. Fama,et al.  The Adjustment of Stock Prices to New Information , 1969 .

[132]  J. Tobin A General Equilibrium Approach to Monetary Theory , 1969 .

[133]  J. Lintner The Valuation of Risk Assets and the Selection of Risky Investments in Stock Portfolios and Capital Budgets: A Reply , 1969 .

[134]  R. Ball,et al.  An empirical evaluation of accounting income numbers , 1968 .

[135]  W. Beaver The Information Content Of Annual Earnings Announcements , 1968 .

[136]  G. Benston Published Corporate Accounting Data and Stock Prices , 1967 .

[137]  J. Mossin EQUILIBRIUM IN A CAPITAL ASSET MARKET , 1966 .

[138]  D J PRICE,et al.  NETWORKS OF SCIENTIFIC PAPERS. , 1965, Science.

[139]  J. Lintner THE VALUATION OF RISK ASSETS AND THE SELECTION OF RISKY INVESTMENTS IN STOCK PORTFOLIOS AND CAPITAL BUDGETS , 1965 .

[140]  W. Sharpe CAPITAL ASSET PRICES: A THEORY OF MARKET EQUILIBRIUM UNDER CONDITIONS OF RISK* , 1964 .

[141]  M. Foucault The Birth of the Clinic , 1963 .

[142]  J. Muth Rational Expectations and the Theory of Price Movements , 1961 .