References

• 1977The Measurement of Observer Agreement for Categorical Data81,603 cited
• 1976Theory of the firm: Managerial behavior, agency costs and ownership structure71,441 cited
• 1984Content Analysis: An Introduction to its Methodology.24,312 cited
• 1980Agency Problems and the Theory of the Firm10,540 cited
• 1995THE IMPACT OF HUMAN RESOURCE MANAGEMENT PRACTICES ON TURNOVER, PRODUCTIVITY, AND CORPORATE FINANCIAL PERFORMANCE.9,414 cited
• 2017The Content Analysis Guidebook9,282 cited
• 1983Agency Problems and Residual Claims4,877 cited
• 1997Disclosure level and the cost of equity capital.3,577 cited
• 1978Towards a Positive Theory of the Determination of Accounting Standards.2,664 cited
• 1985Data in Search of a Theory: A Critical Examination of the Relationships Among Social Performance, Social Disclosure, and Economic Performance of U.S. Firms2,650 cited
• 1990Positive Accounting Theory: A Ten Year Perspective.2,388 cited
• 2000The Economic Consequences of Increased Disclosure2,369 cited
• 1992Determinants of corporate social responsibility disclosure: An application of stakeholder theory2,349 cited
• 1999The Economic Consequences of Increased Disclosure2,101 cited
• 1999The Boundaries of Financial Reporting and How to Extend Them