Citation map · Study

SZodixStudyAcademic Library

Shelves Open access

Study · an open academic library·Metadata from OpenAlex (CC0)·Shelves·OpenAlex metadata, de-duplicated

Economic incentives for the voluntary disclosure of current cost financial statements

11 references·16 citing·42 second hop

FromToDepth

this work references cited by second hop

References

1985Positive Accounting Theory5,837 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
1981An income strategy approach to the positive theory of accounting standard setting/choice436 cited
1979Some economic determinants of accounting policy choice372 cited
1982Corporate Financial Reporting: A Methodological Review of Empirical Research365 cited
1981Determinants of the corporate decision to capitalize interest242 cited
1983The effects of debt covenants and political costs on the choice of accounting methods202 cited
1986Characteristics of firms electing early adoption of SFAS 52117 cited
1986Accounting for interest by real estate developers75 cited
1987The derived demand for consolidated financial reporting58 cited

Cited by

2018Voluntary disclosure of corporate political spending60 cited
1991THE VOLUNTARY PRESENTATION OF VALUE ADDED STATEMENTS IN AUSTRALIA: A POLITICAL COST PERSPECTIVE58 cited
2006Retraction: Disclosure of Forward Looking Information: Evidence from Listed Companies on Istanbul Stock Exchange [ISE]48 cited

Only edges whose both ends are imported exist here. Widen the year window, or show the whole map. Back to the work

2022Political euphoria and corporate disclosures: An investigation of CEO partisan alignment with the president of the United States47 cited

1993An Analysis of Incentives for Australian Firms to Apply for Reporting Excellence Awards44 cited

2000COMPETING IDEOLOGIES IN THE ACCOUNTING AND INDUSTRIAL RELATIONS ENVIRONMENT43 cited

2017Supporting Tax Policy Change Through Accounting Discretion: Evidence from the 2012 Elections38 cited

1996Forecast disclosure by initial public offering firms in a low-litigation environment35 cited

2005Earnings Management to Influence Tax Policy: Evidence from Large Malaysian Firms33 cited

1994The voluntary review of earnings forecasts disclosed in IPO prospectuses29 cited

2014Corporate Governance and Voluntary Financial Disclosure by Canadian Listed Firms28 cited

2022Theories of corporate disclosure: A literature review26 cited

2001Generational accountability of public sector management ‐ A case study of the State Authorities Superannuation Board of New South Wales23 cited

2009Fixed asset revaluation: management incentives and market reactions21 cited

2000ASSET REVALUATION AND CURRENT COST ACCOUNTING: UK CORPORATE DISCLOSURE DECISIONS IN 198320 cited

1997Annual reporting disclosures 1970-90: an exemplification19 cited