The Role of debt covenants in assessing the economic consequences of limiting capitalization of exploration costs

Positive Accounting Theory

1985 • 6,198 citations

On financial contracting

1979 • 3,013 citations

The economic determinants of the market reaction to proposed mandatory accounting changes in the oil and gas industry

1981 • 153 citations

Accounting policy decisions and capital market research

1980 • 137 citations

Mandated accounting changes and debt covenants

1984 • 119 citations

The proposed elimination of full cost accounting in the extractive petroleum industry

1979 • 113 citations

The impact of SFAS no. 8 on equity prices of early and late adopting firms

1989 • 43 citations

The Private Placement Loan Agreement

1975 • 32 citations