Financial statement

Field
Subfield
Domain
OpenAlex	C2781027943

Smeal faculty

• Dan Givoly - score 1.3
• Rick Mergenthaler - score 1.3
• Orie E. Barron - score 0.7
• James McKeown - score 0.5

Papers

• The changing time-series properties of earnings, cash flows and accruals: Has financial reporting become more conservative? (2000) - cites 1432
• Financial Statement Comparability and the Efficiency of Acquisition Decisions (2017) - cites 297
• The Changing Time-Series Properties of Earnings, Cash Flows and Accruals: Has Financial Reporting Become More Conservative? (2001) - cites 137
• Financial Statement Comparability and the Efficiency of Acquisition Decisions (2012) - cites 75
• Market Association Tests and FASB Statement No. 33 Disclosures: A Reexamination (1985) - cites 71
• The effect of Statement of Financial Accounting Standards No. 157 Fair Value Measurements on analysts’ information environment (2016) - cites 31