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Determinants of the corporate decision to capitalize interest

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References

1976Theory of the firm: Managerial behavior, agency costs and ownership structure71,441 cited
1979On financial contracting2,901 cited
1979Some economic determinants of accounting policy choice372 cited

Cited by

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2007Drivers of voluntary intellectual capital disclosure in listed biotechnology companies194 cited
1997An Examination of Factors Affecting the Decision to Waive Audit Adjustments181 cited
2008Explaining the choice of accounting standards in municipal corporations: Positive accounting theory and institutional theory as competitive or concurrent theories153 cited
2008Does founding family control affect earnings management?148 cited
1996Discussion of “Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC”*148 cited
1992Disqualifying Dispositions of Incentive Stock Options: Tax Benefits versus Financial Reporting Costs137 cited
2012Where do firms manage earnings?135 cited
2004

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The value-relevance of R&D and advertising expenditures: Evidence from Korea

128 cited

1987Lobbying against proposed accounting standards: The case of employers' pension accounting126 cited

2013Managers: Their Effects on Accruals and Firm Policies124 cited

1999ACCOUNTING FROM THE INSIDE: LEGITIMIZING THE ACCOUNTING ACADEMIC ELITE121 cited

1985Measuring Executive Compensation: Methods and an Application120 cited

1986Characteristics of firms electing early adoption of SFAS 52117 cited