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Accounting for interest by real estate developers
6 references·16 citing·47 second hopsampled
Accounting for interest by real estate developers (1986)Accounting for interest by real estate de…The economic consequences of accounting choice implications of costly contracting and monitoring (1983)The economic consequences of …Incentive and Tax Effects of Executive Compensation Plans (1982)Incentive and Tax Effects of …Corporate Financial Reporting: A Methodological Review of Empirical Research (1982)Corporate Financial Reporting…Determinants of the corporate decision to capitalize interest (1981)Determinants of the corporate…On financial contracting (1979)On financial contractingTowards a Positive Theory of the Determination of Accounting Standards. (1978)Towards a Positive Theory of …Why do not all firms engage in tax avoidance? (2019)Why do not all firms engage i…La investigación sobreEarnings Managements (2005)La investigación sobreEarning…Expensing stock-based payments: A material concern? (2005)Expensing stock-based payment…Culture's consequences in controlling agency costs: Egyptian evidence (2005)Culture's consequences in con…Economic Determinants of Multiple Accounting Method Choices in a Swiss Context (2004)Economic Determinants of Mult…Ownership Concentration, Debt Financing and the Investment Opportunity Set as Determinants of Accounting Discretion: Empirical Evidence From Spain (2003)Ownership Concentration, Debt…Informative and Opportunistic Earnings Management and the Value Relevance of Earnings: Some Evidence on the Role of Ios (2003)Informative and Opportunistic…The Investment Opportunity Set and Acquired Goodwill (2001)The Investment Opportunity Se…Capitalisation of Intangibles — A Review of Current Practice and the Regulatory Framework (2001)Capitalisation of Intangibles…Financial reporting discretion and voluntary disclosure: Corporate research and development expenditure in Australia (2000)Financial reporting discretio…Contracting cost determinants of GAAP for joint ventures in an unregulated environment (1994)Contracting cost determinants…Financial Ratio Covenants in UK Bank Loan Contracts and Accounting Policy Choice (1992)Financial Ratio Covenants in …Overfunded defined benefit pension plan settlements without asset reversions (1991)Overfunded defined benefit pe…Bond covenants and changes in accounting policy: Canadian evidence* (1990)Bond covenants and changes in…Economic incentives for the voluntary disclosure of current cost financial statements (1988)Economic incentives for the v…The derived demand for consolidated financial reporting (1987)The derived demand for consol…The Problem of Social Cost (1960)The Pricing of Options and Corporate Liabilities (1973)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Financial Intermediation and Delegated Monitoring (1984)A Survey of Corporate Governance (1997)The Modern Corporation and Private Property (1932)The Modern Corporation and Private Property (1933)Why Is There Mandatory Retirement? (1979)Options on the minimum or the maximum of two risky assets (1982)Moral Hazard and Renegotiation in Agency Contracts (1990)Financing decisions when managers are risk averse (2006)Experimental and Quasi-Experimental Designs for Research (1963)Determinants of corporate borrowing (1977)Determinants of the Choice of Accounting for Investments in Associated Companies* (1993)Determinants of the Accounting Choice between Alternative Reporting Methods for Interests in Jointly Controlled Entities (2010)Prospect Theory: An Analysis of Decision under Risk (1979)Prospect theory: An analysis of decision under risk (1988)Earnings Management During Import Relief Investigations (1991)Effect of Financial Reporting Quality on Sustainability Information Disclosure (2013)Corporate social responsibility as an entrenchment strategy, with a focus on the implications of family ownership (2016)CSR as entrenchment strategy and capital structure: corporate governance and investor protection as complementary and substitutive factors (2016)Some economic determinants of accounting policy choice (1979)On cross-sectional analysis in accounting research (1987)Aggregation of test statistics (1990)The Impact of Family Control on the Performance and Financial Characteristics of Family Versus Nonfamily Businesses in Japan: A Matched-Pair Investigation (2008)Corporate financing and investment decisions when firms have information that investors do not have (1984)The relation between R&D intensity and future market returns: does expensing versus capitalization matter? 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(1987)Determinants of voluntary CSR disclosure: empirical evidence from Germany (2010)An Economic Theory of Democracy. (1958)Auditor size and audit quality (1981)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)The economic implications of corporate financial reporting (2005)
this work references cited by second hop· second hop is a sample of the most-cited connections

References

  • 1979On financial contracting2,901 cited
  • 1978Towards a Positive Theory of the Determination of Accounting Standards.2,664 cited
  • 1983The economic consequences of accounting choice implications of costly contracting and monitoring764 cited
  • 1982Incentive and Tax Effects of Executive Compensation Plans371 cited
  • 1982Corporate Financial Reporting: A Methodological Review of Empirical Research365 cited
  • 1981Determinants of the corporate decision to capitalize interest242 cited

Cited by

  • 2004Economic Determinants of Multiple Accounting Method Choices in a Swiss Context73 cited
  • 2000Financial reporting discretion and voluntary disclosure: Corporate research and development expenditure in Australia71 cited
  • 2005La investigación sobreEarnings Managements58 cited
  • 1987The derived demand for consolidated financial reporting58 cited
  • 1988Economic incentives for the voluntary disclosure of current cost financial statements58 cited
  • 2019Why do not all firms engage in tax avoidance?43 cited
  • 1992Financial Ratio Covenants in UK Bank Loan Contracts and Accounting Policy Choice42 cited
  • 2005Culture's consequences in controlling agency costs: Egyptian evidence39 cited

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1991
Overfunded defined benefit pension plan settlements without asset reversions
34 cited
  • 2005Expensing stock-based payments: A material concern?30 cited
  • 2003Informative and Opportunistic Earnings Management and the Value Relevance of Earnings: Some Evidence on the Role of Ios28 cited
  • 2003Ownership Concentration, Debt Financing and the Investment Opportunity Set as Determinants of Accounting Discretion: Empirical Evidence From Spain26 cited
  • 2001The Investment Opportunity Set and Acquired Goodwill26 cited
  • 1990Bond covenants and changes in accounting policy: Canadian evidence*25 cited
  • 2001Capitalisation of Intangibles — A Review of Current Practice and the Regulatory Framework22 cited
  • 1994Contracting cost determinants of GAAP for joint ventures in an unregulated environment21 cited