References

• 1985Positive Accounting Theory5,837 cited
• 1986The theory and practice of econometrics4,342 cited
• 1985The effect of bonus schemes on accounting decisions3,311 cited
• 1979On financial contracting2,901 cited
• 2011The effects of bonus schemes on accounting decisions2,579 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
• 1990Accounting-based constraints in public and private debt agreements415 cited
• 1982Stockholder-bondholder conflict and dividend constraints394 cited
• 1979Some economic determinants of accounting policy choice372 cited
• 1990An empirical examination of debt covenant restrictions and accounting-related debt proxies277 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
• 1987Lobbying against proposed accounting standards: The case of employers' pension accounting126 cited
• 1986Characteristics of firms electing early adoption of SFAS 52