Citation map · Study

SZodixStudyAcademic Library

Shelves Open access

Study · an open academic library·Metadata from OpenAlex (CC0)·Shelves·OpenAlex metadata, de-duplicated

Accounting method choice

8 references·16 citing·41 second hop

FromToDepth

this work references cited by second hop

References

1978Vertical Integration, Appropriable Rents, and the Competitive Contracting Process5,797 cited
1985The effect of bonus schemes on accounting decisions3,311 cited
1978Towards a Positive Theory of the Determination of Accounting Standards.2,664 cited
2011The effects of bonus schemes on accounting decisions2,579 cited
1990Positive Accounting Theory: A Ten Year Perspective.2,388 cited
1983The economic consequences of accounting choice implications of costly contracting and monitoring764 cited
1977Corporate Financial Statements, A Product of the Market and Political Processes585 cited
1990Accounting-based constraints in public and private debt agreements415 cited

Cited by

2013Female Auditors and Accruals Quality310 cited
2002The Interaction between Accrual Management and Hedging: Evidence from Oil and Gas Firms280 cited
2016Earnings smoothing: Does it exacerbate or constrain stock price crash risk?263 cited
2013How far can we trust earnings numbers? What research tells us about earnings management225 cited
2015Earnings Management: An Analysis of Opportunistic Behaviour, Monitoring Mechanism and Financial Distress222 cited
1991Efficient vs. Opportunistic Choice of Accounting Procedures: Corporate Control Contests

Only edges whose both ends are imported exist here. Widen the year window, or show the whole map. Back to the work

209 cited

1994EXTRAORDINARY ITEMS AND INCOME SMOOTHING: A POSITIVE ACCOUNTING APPROACH177 cited

2011Discretionary accounting choices and the predictive ability of accruals with respect to future cash flows170 cited

2011Accounting Discretion in Goodwill Impairments: UK Evidence152 cited

2006Accounting disclosure and firms' financial attributes: Evidence from the UK stock market142 cited

2001Insider Trading, Earnings Quality, and Accrual Mispricing138 cited

2010Fair Value or Cost Model? Drivers of Choice for IAS 40 in the Real Estate Industry136 cited

2008What Drives TBL Reporting: Good Governance or Threat to Legitimacy?109 cited

2016Investigation of market efficiency and Financial Stability between S&P 500 and London Stock Exchange: Monthly and yearly Forecasting of Time Series Stock Returns using ARMA model108 cited

1996Alternative Accounting Methods, Information Asymmetry and Liquidity: Theory and Evidence.104 cited

2010Does a goodwill impairment regime better reflect the underlying economic attributes of goodwill?103 cited