Determinants of the corporate decision to capitalize interest

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

1976 • 62,465 citations

On financial contracting

1979 • 3,013 citations

Some economic determinants of accounting policy choice

1979 • 394 citations

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

1981 • 210 citations

Private determination of accounting methods in corporate bond indentures

1980 • 9 citations