Financial statement

Field
Subfield
Domain
OpenAlex	C2781027943

Smeal faculty

• Rick Mergenthaler - score 1.4
• Kai Du - score 1.4
• Dan Givoly - score 1.3
• Orie E. Barron - score 0.7
• Robert P. Crum - score 0.7
• Janice Rummell - score 0.6
• Steven J. Huddart - score 0.5
• 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 1372
• Financial Statement Comparability and the Efficiency of Acquisition Decisions (2017) - cites 313
• The Changing Time-Series Properties of Earnings, Cash Flows and Accruals: Has Financial Reporting Become More Conservative? (2001) - cites 97
• Market Association Tests and FASB Statement No. 33 Disclosures: A Reexamination (1985) - cites 70
• The effect of Statement of Financial Accounting Standards No. 157 Fair Value Measurements on analysts’ information environment (2016) - cites 33
• Valuing the Reload Features of Executive Stock Options (1999) - cites 25
• RETRACTED: Lost in standardization: Effects of financial statement database discrepancies on inference (2022) - cites 16
• Do differences in national cultures affect cross-country financial statement comparability under IFRS? (2017) - cites 5
• Planning for Substantive Testing at the Assertion Level: A Training Activity and Mini Case (2020) - cites 5
• Lost in Standardization: Effects of Financial Statement Database Discrepancies on Inference (2021) - cites 1
• Do SAS No. 59 Format Changes Affect the Outcome and the Quality of Investment Decisions? (1990) - cites 0