Behavioral accounting research: Pathologies, paradigms and prescriptions

The Structure of Scientific Revolutions

1963 • 36,823 citations

An Empirical Evaluation of Accounting Income Numbers

1968 • 6,381 citations

The Information Content of Annual Earnings Announcements

1968 • 2,768 citations

An Empirical Study of the Role of Accounting Data in Performance Evaluation

1972 • 921 citations

Market Prices, Financial Ratios, and the Prediction of Failure

1968 • 411 citations

Capital Market Equilibrium, Information Production, and Selecting Accounting Techniques: Theoretical Framework and Review of Empirical Work

1974 • 301 citations

Some Preliminary Findings on the Association between the Earnings of a Firm, Its Industry, and the Economy

1967 • 229 citations

Changes in Accounting Techniques and Stock Prices

1972 • 222 citations

The Time Series Behavior of Earnings

1970 • 216 citations

Interdisciplinary Relationships in the Social Sciences.

1970 • 182 citations

Relationship between Accounting Changes and Stock Prices: Problems of Measurement and Some Empirical Evidence

1973 • 158 citations

The Influence of Quarterly Earnings Announcements on Investor Decisions as Reflected in Common Stock Price Changes

1971 • 148 citations

INTERPERIOD TAX ALLOCATION, EARNING EXPECTATIONS, AND THE BEHAVIOR OF SECURITY PRICES

1972 • 148 citations

Research in accounting measurement

1986 • 125 citations

Stock Market Reaction to Estimates of Earnings per Share by Company Officials

1973 • 121 citations

Cognitive characteristics and the perceived importance of information

2011 • 115 citations

Appropriate Reinforcement Contingencies in the Budgeting Process

1973 • 114 citations

A Citational Analysis of the Accounting Information Network

1974 • 92 citations

Budget-Induced Pressure and Its Relationship to Supervisory Behavior

1968 • 91 citations

The Semantic Dimensions of Financial Statements

1972 • 90 citations

An Empirical Investigation of NYSE Volume and Price Reactions to the Announcement of Quarterly Earnings

1972 • 76 citations

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

1967 • 74 citations

Measurement of Meaning in Financial Reports

1973 • 74 citations

Published Corporate Accounting Data and Stock Prices

1967 • 68 citations

The Effects of Human Asset Statements on the Investment Decision: An Experiment

1972 • 67 citations

Accounting research 1960-1970 : a critical evaluation

1973 • 66 citations

The Effect of Aggregating Accounting Reports on the Quality of the Lending Decision: An Empirical Investigation

1973 • 64 citations

Learning Patterns, Decision Approach, and Value of Information

1972 • 63 citations

Cognitive Aspects Of Annual Reports - Field Independence-Dependence

1973 • 49 citations

The Relationship between Managers' Budget-Oriented Behavior and Selected Attitude, Position, Size, and Performance Measures

1972 • 49 citations

The Effect of Aggregation on Decision Making Success: A Laboratory Study

1972 • 46 citations

Cognitive Aspects of Annual Reports: Field Independence/Dependence

1973 • 45 citations

Some Preliminary Findings from a Laboratory Experiment on the Usefulness of Financial Accounting Information to Security Analysts

1970 • 44 citations

Comparative Values of Information Structures

1969 • 42 citations

An Empirical Test of the Motivation-Hygiene Theory

1971 • 41 citations

Toward an Empirical Measure of Materiality

1970 • 41 citations

The Effect of Frequency of Feedback on Attitudes and Performance

1967 • 37 citations

The Effects of Alternative Accounting Techniques on Certain Management Decisions

1964 • 37 citations

An Experimental Design for Study of Effects of Accounting Variations in Decision Making

1966 • 36 citations

Some Effects of Sequential Aggregation in Accounting on Decision-Making

1971 • 34 citations

A Study of Confidence Interval Financial Statements

1972 • 34 citations

Published Corporate Accounting Data and Stock Prices

1967 • 33 citations

Corporate Personality As Reflected in Accounting Decisions: Some Preliminary Findings

1964 • 29 citations

An Empirical Study of Accounting Methods and Stock Prices

1969 • 26 citations

Assessing the Validity of a Theory of Human Resource Value: A Field Study

1972 • 25 citations

Accounting for Intercorporate Investments: A Behavior Field Experiment

1971 • 23 citations

Toward Experimental Criteria for Judging Disclosure Improvement

1969 • 15 citations

LIFO and the Diffusion of Innovation

1971 • 15 citations

An Empirical Test of the Relevance of Accounting Information for Investment Decisions

1971 • 14 citations

Index of Empirical Research in Accounting

1971 • 14 citations

Accounting Concepts and Behavioral Hypotheses

2016 • 13 citations

Accounting Principle Formulation in an Efficient Markets Environment

1972 • 12 citations

The Significance of Selected Accounting Procedures: A Statistical Test

1969 • 11 citations

The Accounting Period Concept and Its Effect on Management Decisions

1966 • 11 citations

The Effect of Budget Adaptiveness and Tightness on Managerial Decision Behavior

1971 • 10 citations

The Influence of Differences in Accounting Policies on Investment Decisions

1973 • 9 citations

A Behavioral Theory of the Firm: A Review Article

1964 • 6 citations

An Experimental Study of the Impact of Competitive Pressures on Overhead Allocation Bids

1969 • 6 citations

Income Measures and Bank Stock Values

1970 • 5 citations

The Visibility of the Auditor's Disclosure of Deviance from APB Opinion: An Empirical Test

1969 • 4 citations

Towards a theory of interim reporting for a seasonal business : a behavioral approach

1972 • 4 citations

Some Further Evidence on "Criteria for Judging Disclosure Improvement"

1971 • 4 citations

Some Further Evidence On Criteria For Judging Disclosure Improvement

1971 • 4 citations

Empirical Evidence from the Behavioral Sciences: Fish Out of Water

2016 • 2 citations

Analysis of the Usefulness of Accounting Data for the Portfolio Decision: A Decision-Theory Approach

1972 • 1 citations

Observations on Jensen's Experimental Design for Study of Effects of Accounting Variations in Decision Making

1967 • 1 citations