Manuel García-Ayuso

Accounting · 2003

A researcher in the Science corpus: 2 papers; trusts 5 researchers and is trusted by 7 researchers here, as inferred from the citation graph.

Subfields

• Accounting — 13 citations into it; #4,124 of 8,970 by trust here, #6,386 by citations
• Finance — 13 citations into it
• Strategy and Management — 9 citations into it; #4,493 of 10,874 by trust here, #7,384 by citations

Whom Manuel García-Ayuso trusts overall

Their strongest outbound trust, strongest first, inferred from their citations.

1. Baruch Lev
2. Eugene F. Fama
3. Stephen H. Penman
4. Mary E. Barth
5. Ivo Welch
6. Charles Shi
7. John L. Holland

Who trusts Manuel García-Ayuso overall

1. Gerhard Kristandl
2. Daniel Zéghal
3. Emma García‐Meca
4. Jan Mouritsen

Papers from Manuel García-Ayuso's perspective

Ordered by how strongly the researchers Manuel García-Ayuso trusts endorse each paper. Same corpus, a different order for every researcher.

1. Capitalization versus Expensing: Evidence on the Uncertainty of Future Earnings from Capital Expenditures versus R&D Outlays
2. A Heteroskedasticity-Consistent Covariance Matrix Estimator and a Direct Test for Heteroskedasticity
3. The Cross‐Section of Expected Stock Returns
4. Accounting Conservatism, the Quality of Earnings, and Stock Returns
5. Empirical Tax Research in Accounting
6. Errors in Estimating Accruals: Implications for Empirical Research
7. Common risk factors in the returns on stocks and bonds
8. Audit committee, board of director characteristics, and earnings management
9. Equity Premia as Low as Three Percent? Evidence from Analysts' Earnings Forecasts for Domestic and International Stock Markets
10. Value Investing: The Use of Historical Financial Statement Information to Separate Winners from Losers

Their papers

• Factors explaining the inefficient valuation of intangibles (2003) — 112 citations
• The economic value of the R&D intangible asset (2003) — 128 citations