Evidence on the effect of bond covenants and management compensation contracts on the choice of accounting techniques

Theory of the firm: Managerial behavior, agency costs and ownership structure

1976 • 62,465 citations

The Pricing of Options and Corporate Liabilities

1973 • 29,036 citations

Determinants of corporate borrowing

1977 • 13,054 citations

Agency Problems and the Theory of the Firm

1980 • 10,487 citations

Production, Information Costs and Economic Organization

1996 • 9,220 citations

An Empirical Evaluation of Accounting Income Numbers

1968 • 6,381 citations

On financial contracting

1979 • 3,013 citations

Estimating betas from nonsynchronous data

1977 • 2,887 citations

Risk measurement when shares are subject to infrequent trading

1979 • 2,767 citations

Towards A Positive Theory of the Determination of Accounting Standards

2006 • 2,445 citations

Misspecification of capital asset pricing

1981 • 1,344 citations

Special Information and Insider Trading

1974 • 1,307 citations

The option pricing model and the risk factor of stock

1976 • 1,293 citations

Financial statement analysis

2007 • 1,153 citations

The Theory of Finance

1972 • 1,064 citations

Corporate Financial Statements, A Product of the Market and Political Processes

1977 • 612 citations

Parameter Estimates for Symmetric Stable Distributions

1971 • 515 citations

An income strategy approach to the positive theory of accounting standard setting/choice

1981 • 457 citations

Production, Information Costs, and Economic Organization

1975 • 425 citations

Some economic determinants of accounting policy choice

1979 • 394 citations

Financial Statement Analysis

2022 • 392 citations

Changes in Accounting Techniques and Stock Prices

1972 • 222 citations

Investor Evaluation of Accounting Information: Some Empirical Evidence

1972 • 214 citations

The economic determinants of the market reaction to proposed mandatory accounting changes in the oil and gas industry

1981 • 153 citations

The Market for Corporate Charters: "Unhealthy Competition" Versus Federal Regulation

1980 • 104 citations

Parameter Estimates for Symmetric Stable Distributions

1971 • 102 citations

The Return to Straight-Line Depreciation: An Analysis of a Change in Accounting Method

1967 • 74 citations

Pro-producer regulation and accounting for assets

1979 • 61 citations

Accounting Changes and Stock Prices: An Examination of Selected Uncontrolled Variables

1976 • 23 citations

Private determination of accounting methods in corporate bond indentures

1980 • 9 citations