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Determinants of the Choice of Accounting for Investments in Associated Companies*
12 references·2 citing·39 second hop
Determinants of the Choice of Accounting for Investments in Associated Companies* (1993)Determinants of the Choice of Accounting …The effects of bonus schemes on accounting decisions (2011)The effects of bonus schemes …Asset Revaluations and the Mitigation of Underinvestment (1992)Asset Revaluations and the Mi…Positive Accounting Theory: A Ten Year Perspective. (1990)Positive Accounting Theory: A…Incentives for unconsolidated financial reporting (1990)Incentives for unconsolidated…Accounting method choice (1990)Accounting method choiceThe derived demand for consolidated financial reporting (1987)The derived demand for consol…Accounting Information in the Market for Debt (1986)Accounting Information in the…The effect of bonus schemes on accounting decisions (1985)The effect of bonus schemes o…Positive Accounting Theory (1985)Positive Accounting TheoryAccounting policy decisions and capital market research (1980)Accounting policy decisions a…Different Market Reactions to Discretionary and Nondiscretionary Accounting Changes (1977)Different Market Reactions to…The Principles of Modern Company Law (1955)The Principles of Modern Comp…Managing Earnings with Intercorporate Investments (2006)Managing Earnings with Interc…Disclosure of reserve quantum in the extractive industries (2001)Disclosure of reserve quantum…The Nature of the Firm (1937)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Separation of Ownership and Control (1983)Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)The conservatism principle and the asymmetric timeliness of earnings1 (1997)The economic implications of corporate financial reporting (2005)Towards a Positive Theory of the Determination of Accounting Standards. (1978)Vertical Integration, Appropriable Rents, and the Competitive Contracting Process (1978)The Interaction between Accrual Management and Hedging: Evidence from Oil and Gas Firms (2002)Female Auditors and Accruals Quality (2013)Earnings smoothing: Does it exacerbate or constrain stock price crash risk? (2016)On financial contracting (1979)Accounting Information in Private Markets: Evidence from Private Lending Agreements. (1983)The economic consequences of accounting choice implications of costly contracting and monitoring (1983)Asset Revaluations and Assessment of Borrowing Capacity (1995)An International Comparison of Accounting-Based Payout Restrictions in the United States, United Kingdom and Germany (1998)Financial reporting discretion and voluntary disclosure: Corporate research and development expenditure in Australia (2000)Experimental and Quasi-Experimental Designs for Research (1963)CAPITAL ASSET PRICES: A THEORY OF MARKET EQUILIBRIUM UNDER CONDITIONS OF RISK* (1964)An Empirical Evaluation of Accounting Income Numbers (1968)Information Content of Analysts' Composite Forecast Revisions (1984)The market reaction to social responsibility disclosures: The case of the Sullivan principles signings (1990)Securities Price Consequences of the Private Securities Litigation Reform Act of 1995 and Related Events (2001)Agency Problems and the Theory of the Firm (1980)The Provision of Incentives in Firms (1999)Capital markets research in accounting (2001)Contracting theory and accounting (2001)Determinants of corporate borrowing (1977)Economic Determinants of Multiple Accounting Method Choices in a Swiss Context (2004)Motives for fixed-asset revaluation: An empirical analysis with Swiss data (2007)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)Performance matched discretionary accrual measures (2005)Intersections of law and accountancy: Unlimited auditor liability in the United Kingdom (1998)The Movement Toward Independent Directors on Boards: A Comparative Analysis of Sweden and the UK (2010)Law and Finance After a Decade of Research (2013)The Corporate Structure of Financial Conglomerates (1990)Setting UK standards on the concept of control: An analysis of lobbying behaviour (2010)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

  • 1985Positive Accounting Theory5,837 cited
  • 1985The effect of bonus schemes on accounting decisions3,311 cited
  • 2011The effects of bonus schemes on accounting decisions2,579 cited
  • 1990Positive Accounting Theory: A Ten Year Perspective.2,388 cited
  • 1990Accounting method choice328 cited
  • 1955The Principles of Modern Company Law150 cited
  • 1980Accounting policy decisions and capital market research133 cited
  • 1992Asset Revaluations and the Mitigation of Underinvestment94 cited
  • 1986Accounting Information in the Market for Debt84 cited
  • 1990Incentives for unconsolidated financial reporting82 cited
  • 1987The derived demand for consolidated financial reporting58 cited
  • 1977Different Market Reactions to Discretionary and Nondiscretionary Accounting Changes54 cited

Cited by

  • 2001Disclosure of reserve quantum in the extractive industries15 cited
  • 2006Managing Earnings with Intercorporate Investments14 cited

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