The Information Content of Earnings in a Discretionary Reporting Environment: Evidence from NYSE Industrials, 1905-10
Kumar N. Sivakumar, Gregory Waymire, The Information Content of Earnings in a Discretionary Reporting Environment: Evidence from NYSE Industrials, 1905-10, Journal of Accounting Research, Vol. 31, No. 1 (Spring, 1993), pp. 62-91