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The investment opportunity set and accounting procedure choice

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References

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1972THE EFFECT OF THE FIRM'S CAPITAL STRUCTURE ON THE SYSTEMATIC RISK OF COMMON STOCKS1,130 cited
1987An Analysis of the use of Accounting and Market Measures of Performance in Executive Compensation Contracts1,047 cited
2007Financial statement analysis1,022 cited

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1983The economic consequences of accounting choice implications of costly contracting and monitoring764 cited

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2008What financial and non‐financial information on intangibles is value‐relevant? A review of the evidence250 cited
2003Determinants of contractual relations between shareholders and bondholders: investment opportunities and restrictive covenants249 cited