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Accounting Theory: With Special Reference to the Corporate Enterprise
0 references·16 citing·60 second hopsampled
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  • 2013Investigating the current state and impact of the intellectual capital academic discipline111 cited
  • 2015The qualitative characteristics of financial information, and managers’ accounting decisions: evidence from IFRS policy changes106 cited
  • 2020The real effects of a new accounting standard: the case of IFRS 15 Revenue from Contracts with Customers91 cited
  • 2014Accounting Research: Past, Present and Future82 cited
  • 2020Sustainability Engagement and Earnings Management: The Italian Context74 cited
  • 2003Accounting research and researchers of the nineteenth century and the beginning of the twentieth century: an international survey of authors, ideas and publications70 cited
  • 2018Accounting for tacit coordination: The passing of accounts and the broader case for accounting theory64 cited
  • 2008Fair value in financial reporting: Problems and pitfalls in practice58 cited
  • 1995The Usefulness of Hybrid Security Classifications: Evidence from Redeemable Preferred Stock.47 cited
  • 2013Why is there inconsistency in accounting for liabilities in IFRS? An analysis of recognition, measurement, estimation and conservatism41 cited
  • 2012Americanism and financial accounting theory – Part 3: Adam Smith, the rise and fall of socialism, and Irving Fisher's theory of accounting40 cited
  • 2015Is There A Scientific Basis for Accounting? Implications for Practice, Research, and Education36 cited

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  • 2013Disclosure of Goodwill Impairment under AASB 136 from 2005–201035 cited
  • 1994Accounting as a cultural force: past, present and future35 cited
  • 1991An axiomatic basis of accounting: A structuralist reconstruction33 cited
  • 2019Connecting earnings management and corporate social responsibility: A renewed perspective32 cited