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Accounting Rates of Return
6 references·16 citing·41 second hop
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this work references cited by second hop

References

  • 1957Barriers to New Competition2,721 cited
  • 1983The economic consequences of accounting choice implications of costly contracting and monitoring764 cited
  • 1979Some economic determinants of accounting policy choice372 cited
  • 1982The effect of owner versus management control on the choice of accounting methods264 cited
  • 1968The Effect of Separation of Ownership and Control on the Performance of the Large Firm245 cited
  • 1965THE ACCOUNTANT IN A GOLDEN AGE148 cited

Cited by

  • 1987Collusion Versus Differential Efficiency: Testing Alternative Hypotheses109 cited
  • 1987On the Misuse of the Profits-Sales Ratio to Infer Monopoly Power88 cited
  • 1995Accounting Measures of Business Performance and Tobin's q Theory70 cited
  • 1988In pursuit of monopoly power: Recent quantitative work in industrial: Economics70 cited
  • 1995LINKING COMPETITIVE STRATEGY AND MANUFACTURING PROCESS TECHNOLOGY68 cited
  • 2005Factores explicativos del éxito competitivo: el caso de las PYMES del estado de Veracruz67 cited
  • 1989Intra-Industry Profitability Differences in US Manufacturing 1953-198367 cited
  • 2003Accounting Returns Revisited: Evidence of their Usefulness in Estimating Economic Returns57 cited

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2009
Depreciation Rules and the Relation between Marginal and Historical Cost
50 cited
  • 2011Explaining corporate success: The structure and performance of British firms, 1950–8444 cited
  • 2008Strategic Choice and Performance in Late Movers: Influence of the Top Management Team's External Ties43 cited
  • 2001Managing process technology — further empirical evidence from manufacturing plants39 cited
  • 2014Organisational performance and innovation in the context of a total quality management philosophy: an empirical investigation37 cited
  • 1996Using accounting data to measure the economic performance of firms34 cited
  • 2022Do Digital Technology Firms Earn Excess Profits? Alternative Perspectives30 cited
  • 1988On the validity of accounting rates of return in cross-sectional analysis: Theory, evidence, and implications29 cited