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Economic Determinants of Multiple Accounting Method Choices in a Swiss Context
16 references·5 citing·35 second hop
Economic Determinants of Multiple Accounting Method Choices in a Swiss Context (2004)Economic Determinants of Multiple Account…Investment–Cash Flow Sensitivities: Constrained versus Unconstrained Firms (2004)Investment–Cash Flow Sensitiv…Triumph of the Optimists (2002)Triumph of the OptimistsThe ultimate ownership of Western European corporations (2002)The ultimate ownership of Wes…Empirical research on accounting choice (2001)Empirical research on account…A cost benefit study of voluntary disclosure: some empirical evidence from French listed companies (2000)A cost benefit study of volun…The determinants of voluntary financial disclosure by Swiss listed companies (1995)The determinants of voluntary…Stakeholders' implicit claims and accounting method choice (1995)Stakeholders' implicit claims…Debt-covenant violations and managers' accounting responses (1994)Debt-covenant violations and …Corporate Finance and Corporate Governance (1988)Corporate Finance and Corpora…Positive Accounting Theory (1985)Positive Accounting TheoryTobin's $q$ Ratio and Industrial Organization (1981)Tobin's $q$ Ratio and Industr…On financial contracting (1979)On financial contractingTowards a Positive Theory of the Determination of Accounting Standards. (1978)Towards a Positive Theory of …Determinants of corporate borrowing (1977)Determinants of corporate bor…The option pricing model and the risk factor of stock (1976)The option pricing model and …The Economics of Discretionary Behavior: Managerial Objectives in a Theory of the Firm. (1965)The Economics of Discretionar…Disclosure strategies and investor reactions to downsizing announcements: A legitimacy perspective (2017)Disclosure strategies and inv…Firm Structural Characteristics and Financial Reporting Quality of Listed Deposit Money Banks in Nigeria (2015)Firm Structural Characteristi…Determinants of different accounting methods choice in Tanzania (2011)Determinants of different acc…Earnings management by friendly takeover targets (2008)Earnings management by friend…Les choix d'options comptables lors de la transition aux normes IAS/IFRS : quel rôle pour la prudence ? (2007)Les choix d'options comptable…The Problem of Social Cost (1960)The Pricing of Options and Corporate Liabilities (1973)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Corporate financing and investment decisions when firms have information that investors do not have (1984)Financial Intermediation and Delegated Monitoring (1984)The Cost of Capital, Corporation Finance and the Theory of Investment (1958)Dividend Policy, Growth, and the Valuation of Shares (1961)The Capital Structure Puzzle (1984)CAPITAL ASSET PRICES: A THEORY OF MARKET EQUILIBRIUM UNDER CONDITIONS OF RISK* (1964)EFFICIENT CAPITAL MARKETS: A REVIEW OF THEORY AND EMPIRICAL WORK* (1970)The valuation of compound options (1979)Ownership Structure, Deregulation, and Bank Risk Taking (1990)Strong boards, CEO power and bank risk-taking (2009)Detecting Earnings Management. (1995)Managerial ownership, accounting choices, and informativeness of earnings (1995)Equity Incentives and Earnings Management (2005)The role of information and financial reporting in corporate governance and debt contracting (2010)Detecting Earnings Management (2012)The Nature of the Firm (1937)Economic Action and Social Structure: The Problem of Embeddedness (1985)The Theory of Capital Structure (1991)The theory and practice of corporate finance: evidence from the field (2001)A Survey of Corporate Governance (1997)Corporate Ownership Around the World (1999)Founding‐Family Ownership and Firm Performance: Evidence from the S&P 500 (2003)Politically Connected Firms (2006)The cost of capital, corporation finance and the theory of investment (2008)An Economic Theory of Democracy. (1958)Auditor size and audit quality (1981)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)Measurement of Business Performance in Strategy Research: A Comparison of Approaches (1986)Technological Opportunity and Spillovers of R&D: Evidence from Firms' Patents, Profits and Market Value (1986)How do family ownership, control and management affect firm value? (2005)
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References

  • 1977Determinants of corporate borrowing13,160 cited
  • 1985Positive Accounting Theory5,837 cited
  • 2002The ultimate ownership of Western European corporations3,798 cited
  • 1979On financial contracting2,901 cited
  • 1978Towards a Positive Theory of the Determination of Accounting Standards.2,664 cited
  • 1988Corporate Finance and Corporate Governance2,253 cited
  • 2001Empirical research on accounting choice1,764 cited
  • 1981Tobin's $q$ Ratio and Industrial Organization1,382 cited
  • 1994Debt-covenant violations and managers' accounting responses1,250 cited
  • 1976The option pricing model and the risk factor of stock1,239 cited
  • 2004Investment–Cash Flow Sensitivities: Constrained versus Unconstrained Firms1,042 cited
  • 1995The determinants of voluntary financial disclosure by Swiss listed companies780 cited
  • 2002Triumph of the Optimists659 cited
  • 1965The Economics of Discretionary Behavior: Managerial Objectives in a Theory of the Firm.580 cited
  • 1995Stakeholders' implicit claims and accounting method choice557 cited
  • 2000A cost benefit study of voluntary disclosure: some empirical evidence from French listed companies

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Cited by

  • 2017Disclosure strategies and investor reactions to downsizing announcements: A legitimacy perspective60 cited
  • 2015Firm Structural Characteristics and Financial Reporting Quality of Listed Deposit Money Banks in Nigeria43 cited
  • 2011Determinants of different accounting methods choice in Tanzania33 cited
  • 2008Earnings management by friendly takeover targets33 cited
  • 2007Les choix d'options comptables lors de la transition aux normes IAS/IFRS : quel rôle pour la prudence ?26 cited