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The impact of SFAS no. 8 on equity prices of early and late adopting firms
16 references·7 citing·39 second hop
The impact of SFAS no. 8 on equity prices of early and late adopting firms (1989)The impact of SFAS no. 8 on equity prices…Characteristics of firms electing early adoption of SFAS 52 (1986)Characteristics of firms elec…Accounting for leases by lessees (1986)Accounting for leases by less…The effect of bonus schemes on accounting decisions (1985)The effect of bonus schemes o…Mandated accounting changes and debt covenants (1984)Mandated accounting changes a…The Impact of Merger-Related Regulations on the Shareholders of Acquiring Firms (1983)The Impact of Merger-Related …Taxes and firm size (1983)Taxes and firm sizeSize-related anomalies and stock return seasonality (1983)Size-related anomalies and st…The economic determinants of the market reaction to proposed mandatory accounting changes in the oil and gas industry (1981)The economic determinants of …Evidence on the effect of bond covenants and management compensation contracts on the choice of accounting techniques (1981)Evidence on the effect of bon…Evidence of the impact of mandatory changes in accounting principles on corporate loan agreements (1981)Evidence of the impact of man…Econometric Properties of Alternative Security Return Methods (1981)Econometric Properties of Alt…Determinants of the corporate decision to capitalize interest (1981)Determinants of the corporate…Agency Problems and the Theory of the Firm (1980)Agency Problems and the Theor…Accounting policy decisions and capital market research (1980)Accounting policy decisions a…On financial contracting (1979)On financial contractingTowards a Positive Theory of the Determination of Accounting Standards. (1978)Towards a Positive Theory of …Determinants and Consequences of Firms' Derivative Accounting Decisions (2020)Determinants and Consequences…What do we know about the role of financial reporting in debt contracting and debt covenants? (2013)What do we know about the rol…Firm Characteristics and Stock Price (2012)Firm Characteristics and Stoc…Insider Trading and Incentives to Manage Earnings (2004)Insider Trading and Incentive…Foreign exchange risk management: a case in the mining industry (2003)Foreign exchange risk managem…The Relation between Incentives to Avoid Debt Covenant Default and Insider Trading (2001)The Relation between Incentiv…The Impact of Revised Recommended Accounting Practices on R&D Reporting by UK Firms (2001)The Impact of Revised Recomme…The Pricing of Options and Corporate Liabilities (1973)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Determinants of corporate borrowing (1977)UNDERSTANDING AND CONDUCTING EVENT STUDIES (1983)Does it Pay to Change Your Company's Name? 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(1958)Auditor size and audit quality (1981)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)The economic implications of corporate financial reporting (2005)An Approach to Statistical Inference in Cross-Sectional Models with Security Abnormal Returns As Dependent Variable (1986)A Review of the Earnings Management Literature and Its Implications for Standard Setting (1999)Earnings Management through Real Activities Manipulation (2003)
this work references cited by second hop

References

  • 1980Agency Problems and the Theory of the Firm10,540 cited
  • 1985The effect of bonus schemes on accounting decisions3,311 cited
  • 1979On financial contracting2,901 cited
  • 1978Towards a Positive Theory of the Determination of Accounting Standards.2,664 cited
  • 1983Size-related anomalies and stock return seasonality1,800 cited
  • 1983Taxes and firm size881 cited
  • 1983The Impact of Merger-Related Regulations on the Shareholders of Acquiring Firms547 cited
  • 1981Determinants of the corporate decision to capitalize interest242 cited
  • 1981Evidence of the impact of mandatory changes in accounting principles on corporate loan agreements224 cited
  • 1981Evidence on the effect of bond covenants and management compensation contracts on the choice of accounting techniques196 cited
  • 1981The economic determinants of the market reaction to proposed mandatory accounting changes in the oil and gas industry149 cited
  • 1980Accounting policy decisions and capital market research133 cited
  • 1986Characteristics of firms electing early adoption of SFAS 52117 cited
  • 1984Mandated accounting changes and debt covenants103 cited
  • 1986Accounting for leases by lessees

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77 cited
  • 1981Econometric Properties of Alternative Security Return Methods67 cited
  • Cited by

    • 2020Determinants and Consequences of Firms' Derivative Accounting Decisions37 cited
    • 2013What do we know about the role of financial reporting in debt contracting and debt covenants?30 cited
    • 2003Foreign exchange risk management: a case in the mining industry26 cited
    • 2001The Relation between Incentives to Avoid Debt Covenant Default and Insider Trading23 cited
    • 2001The Impact of Revised Recommended Accounting Practices on R&D Reporting by UK Firms19 cited
    • 2004Insider Trading and Incentives to Manage Earnings19 cited
    • 2012Firm Characteristics and Stock Price17 cited