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Incentives for unconsolidated financial reporting

Data up to Jan 2025

Published1990
Citations79
References19

Total Citations Per Year

Abstract

References (19)

Vertical Integration, Appropriable Rents, and the Competitive Contracting Process

1978 • 5,975 citations

On financial contracting

1979 • 3,013 citations

The economic consequences of accounting choice implications of costly contracting and monitoring

1983 • 796 citations

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

1977 • 612 citations

Accounts Receivable Management Policy: Theory and Evidence

1992 • 563 citations

Incentive and Tax Effects of Executive Compensation Plans

1982 • 382 citations

Determinants of Corporate Leasing Policy

1985 • 305 citations

Accounting Information in Private Markets: Evidence from Private Lending Agreements

2016 • 289 citations

Evidence of the impact of mandatory changes in accounting principles on corporate loan agreements

1981 • 240 citations

Appearance and reality in deposit insurance

1986 • 108 citations

The derived demand for consolidated financial reporting

1987 • 60 citations

Incentives associated with changes in consolidated reporting requirements

1990 • 49 citations

Determinants of Corporate Leasing Policy

1985 • 38 citations

The Evolution of Consolidated Financial Reporting in Australia

1986 • 28 citations

DEBT REPORTING BY PARENT COMPANIES: PARENT‐ONLY VERSUS CONSOLIDATED STATEMENTS

1986 • 24 citations

‘Financial Distortion’ and Consolidation of Captive Finance Subsidiaries In the General Merchandising Industry

1987 • 12 citations

A Test of Pro Forma Consolidation of Finance Subsidiaries

1987 • 12 citations

RISK DIFFERENCES AND FINANCIAL REPORTING

1985 • 7 citations

Deleted Work

1955 • 0 citations

Cited By (0)

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Incentives for unconsolidated financial reporting (1990) – Journal of Accounting and Economics | Metascience Observatory Explorer