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Equity and Liabilities – A Discussion of IAS 32 and a Critique of the Classification
16 references·1 citing·52 second hop
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References

  • 1976Theory of the firm: Managerial behavior, agency costs and ownership structure71,441 cited
  • 1983Agency Problems and Residual Claims4,877 cited
  • 2000Effects of Comprehensive-Income Characteristics on Nonprofessional Investors' Judgments: The Role of Financial-Statement Presentation Format759 cited
  • 2005Assessing Alternative Proxies for the Expected Risk Premium750 cited
  • 1998Comprehensive Income Reporting and Analysts' Valuation Judgments680 cited
  • 1973A MEAN‐VARIANCE SYNTHESIS OF CORPORATE FINANCIAL THEORY538 cited
  • 2006Making up users402 cited
  • 1996The Effect of Financial Statement Classification of Hybrid Financial Instruments on Financial Analysts' Stock Price Judgments280 cited
  • 2002Constructing, persuading and silencing: the rhetoric of accounting standards258 cited
  • 1999Debt-Equity Hybrid Securities225 cited
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  • 2005Earnings Management through Transaction Structuring: Contingent Convertible Debt and Diluted Earnings per Share122 cited
  • 1922Accounting Theory: With Special Reference to the Corporate Enterprise112 cited
  • 1996Creative compliance in financial reporting99 cited
  • 1990The capital market effects of international accounting diversity

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91 cited
  • 2008Rules and Accounting: Vagueness in Conceptual Frameworks52 cited
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    • 2018Accounting for financial instruments with characteristics of debt and equity: finding a way forward18 cited