An examination of the voluntary recognition of acquired brand names in the United Kingdom

The Cross‐Section of Expected Stock Returns

1992 • 15,031 citations

Limited-dependent and qualitative variables in econometrics

1983 • 13,615 citations

Positive Accounting Theory

1985 • 6,198 citations

The Cross-Section of Expected Stock Returns

1992 • 5,405 citations

Additional evidence on the association between the investment opportunity set and corporate financing, dividend, and compensation policies

1993 • 1,333 citations

Limited-Dependent and Qualitative Variables in Econometrics.

1984 • 1,258 citations

Discretionary Disclosure and External Financing

1995 • 673 citations

Aggregation of test statistics

1990 • 234 citations

The reliability of investment property fair value estimates

2000 • 231 citations

A Model of Accrual Measurement with Implications for the Evolution of the Book-to-Market Ratio

1995 • 70 citations

Accounting Measurement Rules in UK Bank Loan Contracts

1992 • 61 citations

An Examination of the Economic Circumstances Surrounding Decisions to Capitalize Brands

1991 • 39 citations

Accounting for brands in France and Germany compared with IAS 38 (intangible assets)

2001 • 36 citations

Brand Valuation: Establishing a True and Fair View

1990 • 35 citations

Economic determinants of accounting policy choice

1992 • 35 citations

Brand and goodwill accounting strategies

1990 • 19 citations

Brand and goodwill accounting strategies

1991 • 12 citations