References

• 1973The Pricing of Options and Corporate Liabilities29,064 cited
• 1985Positive Accounting Theory5,837 cited
• 1999A Review of the Earnings Management Literature and Its Implications for Standard Setting4,637 cited
• 2004Information and the Cost of Capital3,057 cited
• 1994Debt covenant violation and manipulation of accruals2,773 cited
• 2011The effects of bonus schemes on accounting decisions2,579 cited
• 2001Empirical research on accounting choice1,764 cited
• 1991Executive incentives and the horizon problem1,554 cited
• 1994Debt-covenant violations and managers' accounting responses1,250 cited
• 1985Differential Information and Security Market Equilibrium928 cited
• 1983The economic consequences of accounting choice implications of costly contracting and monitoring764 cited
• 1987Cross-Sectional Dependence and Problems in Inference in Market-Based Accounting Research548 cited
• 1989Financial Reporting, Supplemental Disclosures, and Bank Share Prices383 cited
• 1982Incentive and Tax Effects of Executive Compensation Plans371 cited
• 1996Economic Consequences of Accounting for Stock-Based Compensation352 cited