References

• 1998Law and Finance17,902 cited
• 1995Earnings, Book Values, and Dividends in Equity Valuation*5,061 cited
• 1997Disclosure level and the cost of equity capital.3,577 cited
• 1996Law and Finance2,451 cited
• 1990Positive Accounting Theory: A Ten Year Perspective.2,388 cited
• 1995The information content of losses2,315 cited
• 2002Managerial Power and Rent Extraction in the Design of Executive Compensation1,405 cited
• 2005Board Monitoring and Earnings Management: Do Outside Directors Influence Abnormal Accruals?1,358 cited
• 2002Large–Sample Evidence on the Debt Covenant Hypothesis1,121 cited
• 2005Economic Effects of Tightening Accounting Standards to Restrict Earnings Management883 cited
• 1999Use of R2 in accounting research: measuring changes in value relevance over the last four decades734 cited
• 2009Scale Effects in Capital Markets‐Based Accounting Research453 cited
• 1993Costs of technical violation of accounting-based debt covenants443 cited
• 1999Revaluations of fixed assets and future firm performance: Evidence from the UK422 cited
• 1994The Effects of Accounting Diversity: Evidence from the European Union397 cited