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Economic determinants of accounting policy choice
16 references·6 citing·42 second hop
Economic determinants of accounting policy choice (1992)Economic determinants of accounting polic…Positive Accounting Theory: A Ten Year Perspective. (1990)Positive Accounting Theory: A…Aggregation of test statistics (1990)Aggregation of test statisticsThe proposed introduction of current cost accounting in the U.K. (1988)The proposed introduction of …The Determinants of Capital Structure Choice (1988)The Determinants of Capital S…Predicting takeover targets (1986)Predicting takeover targetsEvidence on the Impact of the Agency Costs of Debt on Corporate Debt Policy (1986)Evidence on the Impact of the…The Debate on Inflation Accounting. (1985)The Debate on Inflation Accou…Positive Accounting Theory (1985)Positive Accounting TheoryTwo Agency-Cost Explanations of Dividends (1984)Two Agency-Cost Explanations …Methodological Issues Related to the Estimation of Financial Distress Prediction Models (1984)Methodological Issues Related…The economic consequences of accounting choice implications of costly contracting and monitoring (1983)The economic consequences of …GROWTH, BETA AND AGENCY COSTS AS DETERMINANTS OF DIVIDEND PAYOUT RATIOS (1982)GROWTH, BETA AND AGENCY COSTS…An income strategy approach to the positive theory of accounting standard setting/choice (1981)An income strategy approach t…COMPANY SIZE AND FINANCIAL DISCLOSURE REQUIREMENTS WITH EVIDENCE FROM THE SEGMENTAL REPORTING ISSUE (1980)COMPANY SIZE AND FINANCIAL DI…Some economic determinants of accounting policy choice (1979)Some economic determinants of…Determinants of corporate borrowing (1977)Determinants of corporate bor…What do we know about the role of financial reporting in debt contracting and debt covenants? (2013)What do we know about the rol…Managerial Incentives Behind Fixed Asset Revaluations: Evidence from New Zealand Firms (2009)Managerial Incentives Behind …Consequences of Voluntary and Mandatory Fair Value Accounting: Evidence Surrounding IFRS Adoption in the EU Real Estate Industry (2008)Consequences of Voluntary and…Empires of the sky (2002)Empires of the skyASSET REVALUATION AND CURRENT COST ACCOUNTING: UK CORPORATE DISCLOSURE DECISIONS IN 1983 (2000)ASSET REVALUATION AND CURRENT…International Accounting: A Quest for Research* (1994)International Accounting: A Q…The Nature of the Firm (1937)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Separation of Ownership and Control (1983)Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)The conservatism principle and the asymmetric timeliness of earnings1 (1997)The economic implications of corporate financial reporting (2005)The Cost of Capital, Corporation Finance and the Theory of Investment (1958)Dividend Policy, Growth, and the Valuation of Shares (1961)The Capital Structure Puzzle (1984)A Survey of Corporate Governance (1997)Financial Ratios As Predictors of Failure (1966)Financial Ratios and the Probabilistic Prediction of Bankruptcy (1980)Limited-dependent and qualitative variables in econometrics (1983)Forecasting Bankruptcy More Accurately: A Simple Hazard Model (2001)Do Managers Withhold Bad News? (2008)In Search of Distress Risk (2008)Towards a Positive Theory of the Determination of Accounting Standards. (1978)On financial contracting (1979)Agency Problems and the Theory of the Firm (1980)A Resource-Based Perspective on Information Technology Capability and Firm Performance: An Empirical Investigation1 (2000)Capital markets research in accounting (2001)Mandatory CSR and sustainability reporting: economic analysis and literature review (2021)The Pricing of Options and Corporate Liabilities (1973)The effect of capital structure when expected agency costs are extreme (2004)Family values: Ownership structure, performance and capital structure of Canadian firms (2008)Human Capital, Bankruptcy, and Capital Structure (2010)DISTRIBUTION OF INCOMES OF CORPORATIONS AMONG DIVIDENDS, RETAINED EARNINGS AND TAXES (1956)Additional evidence on equity ownership and corporate value (1990)The investment opportunity set and corporate financing, dividend, and compensation policies (1992)Agency costs of free cash flow, corporate finance, and takeovers (1996)Significance tests and goodness of fit in the analysis of covariance structures. (1980)Corporate financing and investment decisions when firms have information that investors do not have (1984)Firms, Contracts, and Financial Structure (1995)The theory and practice of corporate finance: evidence from the field (2001)EFFICIENT CAPITAL MARKETS: A REVIEW OF THEORY AND EMPIRICAL WORK* (1970)The market for corporate control (1983)The impact of industry shocks on takeover and restructuring activity (1996)Assessing the Probability of Bankruptcy (2004)Determinants of weaknesses in internal control over financial reporting (2007)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)Performance matched discretionary accrual measures (2005)Efficient Capital Markets: II (1991)
this work references cited by second hop

References

  • 1977Determinants of corporate borrowing13,160 cited
  • 1988The Determinants of Capital Structure Choice6,108 cited
  • 1985Positive Accounting Theory5,837 cited
  • 1984Two Agency-Cost Explanations of Dividends3,109 cited
  • 1984Methodological Issues Related to the Estimation of Financial Distress Prediction Models2,889 cited
  • 1990Positive Accounting Theory: A Ten Year Perspective.2,388 cited
  • 1982GROWTH, BETA AND AGENCY COSTS AS DETERMINANTS OF DIVIDEND PAYOUT RATIOS1,728 cited
  • 1986Predicting takeover targets1,311 cited
  • 1983The economic consequences of accounting choice implications of costly contracting and monitoring764 cited
  • 1986Evidence on the Impact of the Agency Costs of Debt on Corporate Debt Policy633 cited
  • 1981An income strategy approach to the positive theory of accounting standard setting/choice436 cited
  • 1979Some economic determinants of accounting policy choice372 cited
  • 1990Aggregation of test statistics216 cited
  • 1985The Debate on Inflation Accounting.129 cited
  • 1980COMPANY SIZE AND FINANCIAL DISCLOSURE REQUIREMENTS WITH EVIDENCE FROM THE SEGMENTAL REPORTING ISSUE80 cited

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1988
The proposed introduction of current cost accounting in the U.K.
43 cited

Cited by

  • 2008Consequences of Voluntary and Mandatory Fair Value Accounting: Evidence Surrounding IFRS Adoption in the EU Real Estate Industry32 cited
  • 2009Managerial Incentives Behind Fixed Asset Revaluations: Evidence from New Zealand Firms31 cited
  • 2013What do we know about the role of financial reporting in debt contracting and debt covenants?30 cited
  • 2000ASSET REVALUATION AND CURRENT COST ACCOUNTING: UK CORPORATE DISCLOSURE DECISIONS IN 198320 cited
  • 2002Empires of the sky19 cited
  • 1994International Accounting: A Quest for Research*18 cited