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The economic determinants of depreciation accounting in late nineteenth-century Britain
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References

  • 1977Determinants of corporate borrowing13,160 cited
  • 1985Positive Accounting Theory5,837 cited
  • 1983Discretionary disclosure3,477 cited
  • 1956DISTRIBUTION OF INCOMES OF CORPORATIONS AMONG DIVIDENDS, RETAINED EARNINGS AND TAXES3,426 cited
  • 1981Good News and Bad News: Representation Theorems and Applications3,198 cited
  • 1981The Informational Role of Warranties and Private Disclosure about Product Quality2,491 cited
  • 1992Determinants of corporate social responsibility disclosure: An application of stakeholder theory2,349 cited
  • 1992Intra-industry environmental disclosures in response to the Alaskan oil spill: A note on legitimacy theory1,503 cited
  • 1990Information quality and discretionary disclosure784 cited
  • 1983The economic consequences of accounting choice implications of costly contracting and monitoring764 cited
  • 1979The Demand for and Supply of Accounting Theories: The Market for Excuses.695 cited
  • 1977Corporate Financial Statements, A Product of the Market and Political Processes585 cited
  • 1987Signalling, Agency Theory and Accounting Policy Choice544 cited
  • 1990Accounting-based constraints in public and private debt agreements415 cited
  • 1982Corporate Financial Reporting: A Methodological Review of Empirical Research

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365 cited
  • 1990A History of Financial Accounting.337 cited
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