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TESTING A POSITIVE THEORY MODEL OF MUSEUM ACCOUNTING PRACTICES
16 references·3 citing·36 second hop
TESTING A POSITIVE THEORY MODEL OF MUSEUM ACCOUNTING PRACTICES (1995)TESTING A POSITIVE THEORY MODEL OF MUSEUM…Pricing the priceless: art, artists, and economics (1990)Pricing the priceless: art, a…Positive Accounting Theory: A Ten Year Perspective. (1990)Positive Accounting Theory: A…Aggregation of test statistics (1990)Aggregation of test statisticsMuses and Markets: Explorations in the Economics of the Arts (1989)Muses and Markets: Exploratio…The effect of regulation on local government disclosure practices (1987)The effect of regulation on l…Signaling and Monitoring in Public-Sector Accounting (1987)Signaling and Monitoring in P…Positive Accounting Theory (1985)Positive Accounting TheoryThe role of generally accepted reporting methods in the public sector: An empirical test (1984)The role of generally accepte…Economic Incentives and the Choice of State Government Accounting Practices (1984)Economic Incentives and the C…Toward understanding the role of auditing in the public sector (1983)Toward understanding the role…An economic analysis of participation in the municipal finance officers association certificate of conformance program (1983)An economic analysis of parti…Agency Problems and Residual Claims (1983)Agency Problems and Residual …Corporate Financial Reporting: A Methodological Review of Empirical Research (1982)Corporate Financial Reporting…Towards a Positive Theory of the Determination of Accounting Standards. (1978)Towards a Positive Theory of …The Municipal Accounting Maze: An Analysis of Political Incentives (1977)The Municipal Accounting Maze…Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Theory of the firm: Manageria…Exploring Determinant Factors of Differences Between Governmental Accounting And National Accounts Budgetary Balances in EU Member States (2014)Exploring Determinant Factors…The effect of board‐manager agency conflicts on non‐profit organisations’ earnings and cost allocation manipulations (2010)The effect of board‐manager a…“Corporate” governance in nonprofit organizations (2009)“Corporate” governance in non…The Nature of the Firm (1937)Separation of Ownership and Control (1983)Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)The conservatism principle and the asymmetric timeliness of earnings1 (1997)The economic implications of corporate financial reporting (2005)The stochastic behavior of common stock variances Value, leverage and interest rate effects (1982)Efficient vs. Opportunistic Choice of Accounting Procedures: Corporate Control Contests (1991)Discretionary Accounting Choices and CEO Compensation* (1998)International comparative analysis of the association between board structure and the efficiency of value added by a firm from its physical capital and intellectual capital resources (2003)The Structure of Scientific Revolutions (1963)CAPITAL ASSET PRICES: A THEORY OF MARKET EQUILIBRIUM UNDER CONDITIONS OF RISK* (1964)Income Smoothing and Incentives: Empirical Tests Using Accounting Changes. (1987)Voluntary formation of corporate audit committees among NASDAQ firms (1989)VOLUNTARY DISCLOSURE OF SEGMENT INFORMATION BY AUSTRALIAN DIVERSIFIED COMPANIES (1993)A Pure Theory of Local Expenditures (1956)Disclosure Quality in Governmental Financial Reports: An Assessment of the Appropriateness of a Compound Measure (1986)Production, Information Costs and Economic Organization (1996)Determinants of web site information by Spanish city councils (2008)Accrual Accounting in EU Local Governments: One Method, Several Approaches (2009)An Economic Theory of Democracy. (1958)The Calculus of Consent. (1962)e‐Government process and incentives for online public financial information (2008)Factors influencing social media use in local governments: The case of Italy and Spain (2016)The Pricing of Options and Corporate Liabilities (1973)Corporate financing and investment decisions when firms have information that investors do not have (1984)Law and Finance (1998)Theory of Value (1959)Auditor size and audit quality (1981)Strategic assets and organizational rent (1993)A Survey of Corporate Governance (1997)EFFICIENT CAPITAL MARKETS: A REVIEW OF THEORY AND EMPIRICAL WORK* (1970)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)Performance matched discretionary accrual measures (2005)Accounting for taste: Art and the financial markets over three centuries (1993)Publishing as Prostitution? – Choosing Between One's Own Ideas and Academic Success (2003)Buying Beauty: On Prices and Returns in the Art Market (2012)
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References

  • 1976Theory of the firm: Managerial behavior, agency costs and ownership structure71,441 cited
  • 1985Positive Accounting Theory5,837 cited
  • 1983Agency Problems and Residual Claims4,877 cited
  • 1978Towards a Positive Theory of the Determination of Accounting Standards.2,664 cited
  • 1990Positive Accounting Theory: A Ten Year Perspective.2,388 cited
  • 1977The Municipal Accounting Maze: An Analysis of Political Incentives449 cited
  • 1982Corporate Financial Reporting: A Methodological Review of Empirical Research365 cited
  • 1989Muses and Markets: Explorations in the Economics of the Arts358 cited
  • 1990Aggregation of test statistics216 cited
  • 1984Economic Incentives and the Choice of State Government Accounting Practices209 cited
  • 1990Pricing the priceless: art, artists, and economics196 cited
  • 1983Toward understanding the role of auditing in the public sector184 cited
  • 1987Signaling and Monitoring in Public-Sector Accounting167 cited
  • 1987The effect of regulation on local government disclosure practices118 cited
  • 1983An economic analysis of participation in the municipal finance officers association certificate of conformance program118 cited

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  • 1984The role of generally accepted reporting methods in the public sector: An empirical test102 cited
  • Cited by

    • 2009“Corporate” governance in nonprofit organizations107 cited
    • 2010The effect of board‐manager agency conflicts on non‐profit organisations’ earnings and cost allocation manipulations20 cited
    • 2014Exploring Determinant Factors of Differences Between Governmental Accounting And National Accounts Budgetary Balances in EU Member States16 cited