References

• 1985The effect of bonus schemes on accounting decisions3,311 cited
• 1978Towards a Positive Theory of the Determination of Accounting Standards.2,664 cited
• 2011The effects of bonus schemes on accounting decisions2,579 cited
• 1996The pricing of discretionary accruals1,662 cited
• 1995Managerial ownership, accounting choices, and informativeness of earnings1,517 cited
• 1994Debt-covenant violations and managers' accounting responses1,250 cited
• 1997The influence of company characteristics and accounting regulation on information disclosed by Spanish firms809 cited
• 1995The determinants of voluntary financial disclosure by Swiss listed companies780 cited
• 1980An Empirical Investigation of the Voluntary Disclosure of Corporate Earnings Forecasts490 cited
• 1979Some economic determinants of accounting policy choice372 cited
• 1990The incentives for voluntary audit committee formation264 cited
• 1980Market Implications of Differential Amounts of Interim Information212 cited
• 1987Market Implications of Predisclosure Information: Size and Exchange Effects131 cited
• 1986Characteristics of firms electing early adoption of SFAS 52117 cited
• 1981The Relative Information Content of the Release of Financial Results Data by Firms