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• 1971The Adoption and Diffusion of an Accounting Innovation22 cited
• 2015Will the changes proposed to the conceptual framework's definitions and recognition criteria provide a better basis for IASB standard setting?20 cited
• 2014Earnings Management Through Deferred Taxes Recognized Under IAS 12: Evidence From Pakistan19 cited
• 1970Company Income Tax and Interperiod Allocation18 cited
• 1986A NOTE ON ADDITIONAL EVIDENCE ON THE BEHAVIOUR OF DEFERRED TAX CREDITS14 cited
• 1980DISCOUNTING DEFERRED TAX LIABILITIES: REVIEW AND ANALYSIS13 cited
• 2006Over‐Complexity in Accounting Standards and the Emerging Duopoly of US GAAP AND IFRS12 cited