References

• 1976Theory of the firm: Managerial behavior, agency costs and ownership structure71,441 cited
• 1985The Structure of Corporate Ownership: Causes and Consequences6,243 cited
• 1985Positive Accounting Theory5,837 cited
• 1983The economic consequences of accounting choice implications of costly contracting and monitoring764 cited
• 1981An income strategy approach to the positive theory of accounting standard setting/choice436 cited
• 1982Stockholder-bondholder conflict and dividend constraints394 cited
• 1983Accounting Information in Private Markets: Evidence from Private Lending Agreements.302 cited
• 1990An empirical examination of debt covenant restrictions and accounting-related debt proxies277 cited
• 1982The effect of owner versus management control on the choice of accounting methods264 cited
• 1981Determinants of the corporate decision to capitalize interest242 cited
• 1990Aggregation of test statistics216 cited
• 1986Characteristics of firms electing early adoption of SFAS 52117 cited
• 1982Determinants of intramethod choice in the oil and gas industry92 cited
• 1985Potential Determinants of Corporate Inventory Accounting Decisions91 cited
• 1990Negotiated accounting rules in private financial contracts