INCOME SMOOTHING AND INCENTIVES: EMPIRICAL TESTS USING ACCOUNTING CHANGES

The Modern Corporation and Private Property

1933 • 7,939 citations

An Empirical Evaluation of Accounting Income Numbers

1968 • 6,381 citations

The effects of bonus schemes on accounting decisions

2011 • 2,891 citations

Forecasting Economic Time Series

2000 • 1,898 citations

Financial Reporting: An Accounting Revolution.

1982 • 1,046 citations

Taxes and firm size

1983 • 805 citations

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

1983 • 796 citations

The information content of security prices

1980 • 777 citations

The Impact of Size, Stock Market Listing, and Auditors on Voluntary Disclosure in Corporate Annual Reports

1979 • 536 citations

The Association between Unsystematic Security Returns and the Magnitude of Earnings Forecast Errors

1979 • 480 citations

An income strategy approach to the positive theory of accounting standard setting/choice

1981 • 457 citations

Some economic determinants of accounting policy choice

1979 • 394 citations

Corporate Financial Reporting: A Methodological Review of Empirical Research

1982 • 387 citations

Market-Based Empirical Research in Accounting: A Review, Interpretation, and Extension

1982 • 325 citations

The effect of owner versus management control on the choice of accounting methods

1982 • 275 citations

The Effect of Separation of Ownership and Control on the Performance of the Large Firm

1968 • 251 citations

Determinants of the corporate decision to capitalize interest

1981 • 250 citations

A Theory of Large Managerial Firms

1965 • 241 citations

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

1981 • 240 citations

POSTULATES, PRINCIPLES AND RESEARCH IN ACCOUNTING

1964 • 212 citations

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

1981 • 210 citations

Management Changes and Discretionary Accounting Decisions

1973 • 145 citations

Organizational Factors in the Theory of Oligopoly

1956 • 132 citations

The effect of the separation of ownership from control on accounting policy decisions

1974 • 121 citations

Classificatory Smoothing: Alternative Income Models

1975 • 107 citations

The smoothing of income numbers: Some empirical evidence on systematic differences among management-controlled and owner-controlled firms

1978 • 92 citations

Accounting Methods and Management Decisions: The Case of Inventory Costing and Inventory Policy

1980 • 89 citations

Discretionary Accounting Decisions and Income Normalization

1970 • 81 citations

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

1967 • 74 citations

The Determinants of Antitrust Activity

1975 • 67 citations

Purchase Versus Pooling of Interests: The Search for a Predictor

1967 • 65 citations

An Empirical Study of Changes in Accounting Policy

1969 • 51 citations

The Effect of Alternative Accounting Rules for Nonsubsidiary Investments

1966 • 29 citations

Accounting Tactics and the Theory of the Firm

1966 • 20 citations

Published corporate accounting data and general Wage increases of the firm.

1971 • 14 citations

Financial ratios and the ability to pay wage increases

1975 • 8 citations