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The logic of positive accounting research
16 references·15 citing·37 second hop
The logic of positive accounting research (1989)The logic of positive accounting researchPhilosophy and the Mirror of Nature (2008)Philosophy and the Mirror of …The Intellectual and Social Organization Of the Sciences (2000)The Intellectual and Social O…Rhetoric of Economics (1998)Rhetoric of EconomicsThe Intellectual and Social Organization of the Sciences (1986)The Intellectual and Social O…Positive Accounting Theory (1985)Positive Accounting TheoryThe Methodology of Positive Accounting. (1983)The Methodology of Positive A…The normative origins of positive theories: Ideology and accounting thought (1982)The normative origins of posi…The effect of owner versus management control on the choice of accounting methods (1982)The effect of owner versus ma…Voluntary Corporate Disclosure: The Case of Interim Reporting (1981)Voluntary Corporate Disclosur…Evidence on the effect of bond covenants and management compensation contracts on the choice of accounting techniques (1981)Evidence on the effect of bon…Determinants of the corporate decision to capitalize interest (1981)Determinants of the corporate…An income strategy approach to the positive theory of accounting standard setting/choice (1981)An income strategy approach t…Philosophy and the Mirror of Nature (1980)Philosophy and the Mirror of …Some economic determinants of accounting policy choice (1979)Some economic determinants of…Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Theory of the firm: Manageria…The Encyclopedia of Philosophy. (1968)The Encyclopedia of Philosoph…Accounting Theory: A Neglected Topic in Academic Accounting Research (2022)Accounting Theory: A Neglecte…Accounting research and the significance test crisis (2021)Accounting research and the s…Rethinking China: Discourse, convergence and fair value accounting (2015)Rethinking China: Discourse, …The Myth of Rigorous Accounting Research (2014)The Myth of Rigorous Accounti…Accounting without accounting (2014)Accounting without accountingThe moral potential of individualism and instrumental reason in accounting research (2012)The moral potential of indivi…Money talks: the language of the Rochester School (2012)Money talks: the language of …A Glance at German Financial Accounting Research between 1950 and 2005: A Publication and Citation Analysis (2011)A Glance at German Financial …Desenvolvimento da pesquisa em Contabilidade Gerencial: as restrições da abordagem monoparadigmática de Zimmerman (2009)Desenvolvimento da pesquisa e…Back to the Origins of Positive Theories: A Contribution to an Analysis of Paradigm Changes in Accounting Research (2009)Back to the Origins of Positi…Normative Rechnungslegungsforschung im Abseits? Einige wissenschaftstheoretische Anmerkungen (2008)Normative Rechnungslegungsfor…Editorial proximity equals publication success: A function of rational self-interest or good-faith economy? (2008)Editorial proximity equals pu…Financial statements and Positive Accounting Theory. The early contribution of Amaduzzi (2007)Financial statements and Posi…The supply of and demand for accounting information in an unregulated market: Examples from the lancashire cotton mills, 1855–1914 (1998)The supply of and demand for …Theory and politics: lessons from feminist economics (1995)Theory and politics: lessons …The General Theory of Employment, Interest and Money. (1936)The Logic of Scientific Discovery. (1959)THE STRUCTURE OF SCIENTIFIC REVOLUTIONS (1963)The archeology of accounting systems (1987)Corporate Social Reporting: A Rebuttal of Legitimacy Theory (1989)Corporate social and environmental reporting (1995)The Nature of the Firm (1937)The Structure of Scientific Revolutions (1963)How To Do Things With Words (1975)Reasoning the fast and frugal way: Models of bounded rationality. (1996)Rhetorical Strategies of Legitimacy (2005)Political power beyond the State: problematics of government (2010)Determinants of corporate borrowing (1977)Agency Problems and the Theory of the Firm (1980)Voluntary Disclosure in the Annual Reports of New Zealand Companies (1995)Corporate environmental disclosures about the effects of climate change (2008)The effect of corporate governance elements on corporate social responsibility (CSR) reporting (2010)CAPITAL ASSET PRICES: A THEORY OF MARKET EQUILIBRIUM UNDER CONDITIONS OF RISK* (1964)The Pricing of Options and Corporate Liabilities (1973)Separation of Ownership and Control (1983)Corporate financing and investment decisions when firms have information that investors do not have (1984)Law and Finance (1998)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)Performance matched discretionary accrual measures (2005)The economic implications of corporate financial reporting (2005)International Norm Dynamics and Political Change (1998)The Institutional Dynamics of International Political Orders (1998)Towards a Methodology for Developing Evidence‐Informed Management Knowledge by Means of Systematic Review (2003)Talking science: language, learning, and values (1991)Introduction: epistemic communities and international policy coordination (1992)Toward a Theory of Social Practices (2002)On a confusion about a function of consciousness (1995)Altruism and Prosocial Behavior (2003)Exploring Intuition and its Role in Managerial Decision Making (2007)Reframing Public Policy (2003)Knowledge for Theory and Practice (2006)Developing Design Propositions through Research Synthesis (2008)
this work references cited by second hop

References

  • 1976Theory of the firm: Managerial behavior, agency costs and ownership structure71,441 cited
  • 1985Positive Accounting Theory5,837 cited
  • 2008Philosophy and the Mirror of Nature4,927 cited
  • 1980Philosophy and the Mirror of Nature3,235 cited
  • 1998Rhetoric of Economics1,817 cited
  • 1968The Encyclopedia of Philosophy.1,561 cited
  • 1986The Intellectual and Social Organization of the Sciences1,213 cited
  • 2000The Intellectual and Social Organization Of the Sciences1,075 cited
  • 1982The normative origins of positive theories: Ideology and accounting thought623 cited
  • 1981Voluntary Corporate Disclosure: The Case of Interim Reporting545 cited
  • 1981An income strategy approach to the positive theory of accounting standard setting/choice436 cited
  • 1979Some economic determinants of accounting policy choice372 cited
  • 1982The effect of owner versus management control on the choice of accounting methods264 cited
  • 1981Determinants of the corporate decision to capitalize interest242 cited
  • 1981Evidence on the effect of bond covenants and management compensation contracts on the choice of accounting techniques196 cited

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  • 1983The Methodology of Positive Accounting.186 cited
  • Cited by

    • 2012Money talks: the language of the Rochester School46 cited
    • 2009Back to the Origins of Positive Theories: A Contribution to an Analysis of Paradigm Changes in Accounting Research44 cited
    • 1998The supply of and demand for accounting information in an unregulated market: Examples from the lancashire cotton mills, 1855–191443 cited
    • 2011A Glance at German Financial Accounting Research between 1950 and 2005: A Publication and Citation Analysis41 cited
    • 2014The Myth of Rigorous Accounting Research39 cited
    • 2007Financial statements and Positive Accounting Theory. The early contribution of Amaduzzi36 cited
    • 2014Accounting without accounting32 cited
    • 2008Normative Rechnungslegungsforschung im Abseits? Einige wissenschaftstheoretische Anmerkungen25 cited
    • 2015Rethinking China: Discourse, convergence and fair value accounting23 cited
    • 2012The moral potential of individualism and instrumental reason in accounting research23 cited
    • 2022Accounting Theory: A Neglected Topic in Academic Accounting Research23 cited
    • 2021Accounting research and the significance test crisis18 cited
    • 1995Theory and politics: lessons from feminist economics18 cited
    • 2009Desenvolvimento da pesquisa em Contabilidade Gerencial: as restrições da abordagem monoparadigmática de Zimmerman15 cited
    • 2008Editorial proximity equals publication success: A function of rational self-interest or good-faith economy?14 cited