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Implications for GAAP from an analysis of positive research in accounting
16 references·16 citing·31 second hopsampled
Implications for GAAP from an analysis of positive research in accounting (2010)Implications for GAAP from an analysis of…Capitalism, Socialism and Democracy (1997)Capitalism, Socialism and Dem…Returns to Buying Winners and Selling Losers: Implications for Stock Market Efficiency (1993)Returns to Buying Winners and…Earnings Management During Import Relief Investigations (1991)Earnings Management During Im…Prospect theory: An analysis of decision under risk (1988)Prospect theory: An analysis …Does the Stock Market Overreact? (1985)Does the Stock Market Overrea…Prospect Theory: An Analysis of Decision under Risk (1979)Prospect Theory: An Analysis …Moral Hazard and Observability (1979)Moral Hazard and ObservabilityDeterminants of corporate borrowing (1977)Determinants of corporate bor…Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Theory of the firm: Manageria…ON THE PRICING OF CORPORATE DEBT: THE RISK STRUCTURE OF INTEREST RATES* (1974)ON THE PRICING OF CORPORATE D…The Pricing of Options and Corporate Liabilities (1973)The Pricing of Options and Co…The Theory of Economic Regulation (1971)The Theory of Economic Regula…The Market for "Lemons": Quality Uncertainty and the Market Mechanism (1970)The Market for "Lemons": Qual…EFFICIENT CAPITAL MARKETS: A REVIEW OF THEORY AND EMPIRICAL WORK* (1970)EFFICIENT CAPITAL MARKETS: A …Efficient Capital Markets: A Review of Theory and Empirical Work (1970)Efficient Capital Markets: A …The Logic of Collective Action: Public Goods and the Theory of Groups. (1966)The Logic of Collective Actio…Behavioral Economics of Accounting: A Review of Archival Research on Individual Decision Makers (2021)Behavioral Economics of Accou…The Effect of Enforcement Transparency: Evidence from SEC Comment-Letter Reviews (2018)The Effect of Enforcement Tra…Is the SEC Captured? Evidence from Comment-Letter Reviews (2017)Is the SEC Captured? Evidence…Accounting Information in Financial Contracting: The Incomplete Contract Theory Perspective (2016)Accounting Information in Fin…Common auditors in M&A transactions (2015)Common auditors in M&A transa…Who Uses Financial Reports and for What Purpose? Evidence from Capital Providers (2014)Who Uses Financial Reports an…Information Consequences of Accounting Conservatism (2014)Information Consequences of A…The role of financial reporting in debt contracting and in stewardship (2013)The role of financial reporti…The politics of accounting standard-setting: A review of empirical research (2013)The politics of accounting st…The Role of Accounting Conservatism in the Equity Market: Evidence from Seasoned Equity Offerings (2012)The Role of Accounting Conser…Non‐Audit Service Fees and Financial Reporting Quality: A Meta‐Analysis (2012)Non‐Audit Service Fees and Fi…A Measurement Approach to Conservatism and Earnings Management (2012)A Measurement Approach to Con…Voluntary Disclosure Incentives and Earnings Informativeness (2011)Voluntary Disclosure Incentiv…Network Effects in Countries' Adoption of IFRS (2011)Network Effects in Countries'…Earnings Restatements and Differential Timeliness of Accounting Conservatism (2011)Earnings Restatements and Dif…Do earnings reported under IFRS tell us more about future earnings and cash flows? (2010)Do earnings reported under IF…The Cost of Capital, Corporation Finance and the Theory of Investment (1958)Dividend Policy, Growth, and the Valuation of Shares (1961)Corporate financing and investment decisions when firms have information that investors do not have (1984)The Capital Structure Puzzle (1984)A Survey of Corporate Governance (1997)CAPITAL ASSET PRICES: A THEORY OF MARKET EQUILIBRIUM UNDER CONDITIONS OF RISK* (1964)A Closed-Form Solution for Options with Stochastic Volatility with Applications to Bond and Currency Options (1993)Theory of rational option pricing (2005)Risk, Return, and Equilibrium: Empirical Tests (1973)The Cross-Section of Expected Stock Returns (1992)Multifactor Explanations of Asset Pricing Anomalies (1996)On Persistence in Mutual Fund Performance (1997)Investor Psychology and Security Market Under‐ and Overreactions (1998)The Behavior of Stock-Market Prices (1965)The Valuation of Risk Assets and the Selection of Risky Investments in Stock Portfolios and Capital Budgets (1965)Users of the world, unite! The challenges and opportunities of Social Media (2009)Risk, Ambiguity, and the Savage Axioms (1961)Judgment under Uncertainty: Heuristics and Biases (1975)The Framing of Decisions and the Psychology of Choice (1981)Exploration and Exploitation in Organizational Learning (1991)Explicating dynamic capabilities: the nature and microfoundations of (sustainable) enterprise performance (2007)Theory of games and economic behavior (2019)The Nature of the Firm (1937)Separation of Ownership and Control (1983)Law and Finance (1998)Absorptive Capacity: A New Perspective on Learning and Innovation (1990)Dynamic capabilities and strategic management (1997)The Promise of Entrepreneurship as a Field of Research (2000)The Evolution of Cooperation (1981)The Resource-Based Theory of Competitive Advantage: Implications for Strategy Formulation (1991)Advances in prospect theory: Cumulative representation of uncertainty (1992)
this work references cited by second hop· second hop is a sample of the most-cited connections

References

  • 1976Theory of the firm: Managerial behavior, agency costs and ownership structure71,441 cited
  • 1979Prospect Theory: An Analysis of Decision under Risk48,459 cited
  • 1988Prospect theory: An analysis of decision under risk32,475 cited
  • 1973The Pricing of Options and Corporate Liabilities29,064 cited
  • 1970The Market for "Lemons": Quality Uncertainty and the Market Mechanism22,977 cited
  • 1970EFFICIENT CAPITAL MARKETS: A REVIEW OF THEORY AND EMPIRICAL WORK*15,723 cited
  • 1997Capitalism, Socialism and Democracy15,265 cited
  • 1970Efficient Capital Markets: A Review of Theory and Empirical Work13,616 cited
  • 1977Determinants of corporate borrowing13,160 cited
  • 1993Returns to Buying Winners and Selling Losers: Implications for Stock Market Efficiency11,575 cited
  • 1966The Logic of Collective Action: Public Goods and the Theory of Groups.11,518 cited
  • 1974ON THE PRICING OF CORPORATE DEBT: THE RISK STRUCTURE OF INTEREST RATES*10,779 cited
  • 1991Earnings Management During Import Relief Investigations8,369 cited
  • 1979Moral Hazard and Observability8,358 cited
  • 1971The Theory of Economic Regulation8,084 cited

Only edges whose both ends are imported exist here. Widen the year window, or show the whole map. Back to the work

  • 1985Does the Stock Market Overreact?7,569 cited
  • Cited by

    • 2016Accounting Information in Financial Contracting: The Incomplete Contract Theory Perspective301 cited
    • 2012A Measurement Approach to Conservatism and Earnings Management209 cited
    • 2021Behavioral Economics of Accounting: A Review of Archival Research on Individual Decision Makers209 cited
    • 2015Common auditors in M&A transactions207 cited
    • 2010Do earnings reported under IFRS tell us more about future earnings and cash flows?188 cited
    • 2012The Role of Accounting Conservatism in the Equity Market: Evidence from Seasoned Equity Offerings184 cited
    • 2011Network Effects in Countries' Adoption of IFRS181 cited
    • 2017Is the SEC Captured? Evidence from Comment-Letter Reviews181 cited
    • 2011Earnings Restatements and Differential Timeliness of Accounting Conservatism149 cited
    • 2014Information Consequences of Accounting Conservatism134 cited
    • 2014Who Uses Financial Reports and for What Purpose? Evidence from Capital Providers129 cited
    • 2012Non‐Audit Service Fees and Financial Reporting Quality: A Meta‐Analysis127 cited
    • 2011Voluntary Disclosure Incentives and Earnings Informativeness122 cited
    • 2018The Effect of Enforcement Transparency: Evidence from SEC Comment-Letter Reviews111 cited
    • 2013The politics of accounting standard-setting: A review of empirical research108 cited
    • 2013The role of financial reporting in debt contracting and in stewardship98 cited