Conservatism in Accounting Part I: Explanations and Implications

The conservatism principle and the asymmetric timeliness of earnings1

1997 • 4,096 citations

On financial contracting

1979 • 3,013 citations

The information content of losses

1995 • 2,496 citations

The capitalization, amortization, and value-relevance of R&D

1996 • 1,991 citations

The relevance of the value-relevance literature for financial accounting standard setting

2001 • 1,866 citations

Agency Problems, Auditing, and the Theory of the Firm: Some Evidence

1983 • 1,235 citations

Empirical tax research in accounting

2001 • 855 citations

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

1977 • 612 citations

Costs of technical violation of accounting-based debt covenants

1993 • 481 citations

Incentive and Tax Effects of Executive Compensation Plans

1982 • 382 citations

Leaning for the Tape: Evidence of Gaming Behavior in Equity Mutual Funds

2002 • 356 citations

Theory of the measurement of enterprise income

1970 • 324 citations

Accounting activities, security prices, and class action lawsuits

1984 • 219 citations

Forging Accounting Principles in Five Countries: A History and an Analysis of Trends

1971 • 212 citations

Management through accounts

1924 • 195 citations

Financial reporting, tax costs, and book-tax conformity

1997 • 187 citations

Untitled

2001 • 169 citations

Auditor liability and information disclosure

1988 • 117 citations

The Decipherment of Linear B

1958 • 113 citations

Conservatism and the asymmetric timeliness of earnings

1995 • 100 citations

The SEC's Ban on Upward Asset Revaluations and the Disclosure of Current Values

1992 • 73 citations

The Rule of Conservatism Reexamined

1963 • 72 citations