References

• 1978Towards a Positive Theory of the Determination of Accounting Standards.2,664 cited
• 1990Positive Accounting Theory: A Ten Year Perspective.2,388 cited
• 1995Stakeholders' implicit claims and accounting method choice557 cited
• 1993The investment opportunity set and accounting procedure choice442 cited
• 1981An income strategy approach to the positive theory of accounting standard setting/choice436 cited
• 1990An empirical examination of debt covenant restrictions and accounting-related debt proxies277 cited
• 1991Efficient vs. Opportunistic Choice of Accounting Procedures: Corporate Control Contests209 cited
• 1996The Choice of Accounting Policy In Japan49 cited
• 1994Unionization and accounting policy choices: An empirical examination46 cited
• 1988The proposed introduction of current cost accounting in the U.K.43 cited
• 1986Current cost disclosers and nondisclosers: Theory and Canadian evidence*21 cited

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