Overfunded defined benefit pension plan settlements without asset reversions

The effect of bonus schemes on accounting decisions

1985 • 3,078 citations

On financial contracting

1979 • 3,013 citations

The effects of bonus schemes on accounting decisions

2011 • 2,891 citations

Estimating betas from nonsynchronous data

1977 • 2,887 citations

Methodological Issues Related to the Estimation of Financial Distress Prediction Models

1984 • 2,792 citations

Positive Accounting Theory: A Ten Year Perspective

2006 • 2,240 citations

Predicting takeover targets

1986 • 1,399 citations

Evidence of Earnings Management from the Provision for Bad Debts

1988 • 964 citations

Capital adequacy ratio regulations and accounting choices in commercial banks

1990 • 526 citations

Tax Planning, Regulatory Capital Planning, and Financial Reporting Strategy for Commercial Banks

1990 • 473 citations

Accounting-based constraints in public and private debt agreements

1990 • 450 citations

Effectiveness of accounting-based dividend covenants

1990 • 317 citations

An empirical examination of debt covenant restrictions and accounting-related debt proxies

1990 • 291 citations

Security Returns Around Earnings Announcements

2016 • 260 citations

Why do firms terminate their overfunded pension plans?

1989 • 94 citations

Efficient contracting and the choice of accounting method in the oil and gas industry

1990 • 85 citations

Accounting for interest by real estate developers

1986 • 78 citations

An empirical analysis of the factors underlying the decision to remove excess assets from overfunded pension plans

1989 • 73 citations

A Financing Explanation for Overfunded Pension Plan Terminations

1987 • 70 citations