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Positive Accounting Theory and the PA Cult
16 references·14 citing·31 second hop
Positive Accounting Theory and the PA Cult (1993)Positive Accounting Theory and the PA CultConjectures and Refutations (2002)Conjectures and RefutationsPositive Accounting Theory (1985)Positive Accounting TheoryTwo Decades of the Journal of Accounting Research (1984)Two Decades of the Journal of…Accounting Information in Private Markets: Evidence from Private Lending Agreements. (1983)Accounting Information in Pri…Agency Problems and the Theory of the Firm (1980)Agency Problems and the Theor…The Demand for and Supply of Accounting Theories: The Market for Excuses. (1979)The Demand for and Supply of …Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Theory of the firm: Manageria…Changes in Accounting Techniques and Stock Prices (1972)Changes in Accounting Techniq…Theory of the Measurement of Enterprise Income. (1970)Theory of the Measurement of …The Information Content of Annual Earnings Announcements (1968)The Information Content of An…An Empirical Evaluation of Accounting Income Numbers (1968)An Empirical Evaluation of Ac…Fads, fashions, and folderol in psychology. (1966)Fads, fashions, and folderol …Accounting, evaluation, and economic behavior (1966)Accounting, evaluation, and e…Strong Inference (1964)Strong InferenceThe Nature of the Firm (1937)The Nature of the FirmThe Economics of Accountancy. (1933)The Economics of Accountancy.Accounting Theory: A Neglected Topic in Academic Accounting Research (2022)Accounting Theory: A Neglecte…Accounting without accounting (2014)Accounting without accountingWhat do we know about the role of financial reporting in debt contracting and debt covenants? (2013)What do we know about the rol…Balanced Scorecard: an empirical study of small and medium size enterprises (2013)Balanced Scorecard: an empiri…Accounting academic elites: The tale of ARIA (2013)Accounting academic elites: T…Money talks: the language of the Rochester School (2012)Money talks: the language of …A profile of accounting research in South African accounting journals (2012)A profile of accounting resea…Bridging the gap between academic accounting research and professional practice (2011)Bridging the gap between acad…The social scientific turn in UK financial accounting research: A philosophical and sociological analysis (2010)The social scientific turn in…Dez anos de pesquisa contábil no Brasil: análise dos trabalhos apresentados nos ENANPADs de 1996 a 2005 (2009)Dez anos de pesquisa contábil…A rationale for stakeholder‐based management in developing nations (2008)A rationale for stakeholder‐b…The Italian economia aziendale and chambers’ CoCoA (2006)The Italian economia aziendal…Corporate Governance, Earnings Management, and the Information Content of Accounting Earnings: Theoretical Model and Empirical Tests (2005)Corporate Governance, Earning…Mathews, Gynther and Chambers: three pioneering Australian theorists (2001)Mathews, Gynther and Chambers…The Logic of Scientific Discovery. (1959)The Structure of Scientific Revolutions (1963)Theoretical Perspectives for Strategic Human Resource Management (1992)Understanding and Validity in Qualitative Research (1992)Estimating the reproducibility of psychological science (2015)Researching Lived Experience: Human Science for an Action Sensitive Pedagogy (1990)Basics of qualitative research : techniques and procedures for developing grounded theory (1998)Narrative in Social Work (2005)Qualitative Research and Family Psychology. (2005)The Discovery of Grounded Theory (2017)Conspiracy theories and the conspiracy mindset: implications for political ideology (2020)CAPITAL ASSET PRICES: A THEORY OF MARKET EQUILIBRIUM UNDER CONDITIONS OF RISK* (1964)Efficient Capital Markets: II (1991)Mergers and the Market for Corporate Control (1965)Separation of Ownership and Control (1983)The Pricing of Options and Corporate Liabilities (1973)Corporate financing and investment decisions when firms have information that investors do not have (1984)Law and Finance (1998)Organization Theory and Methodology. (1983)The value of corporate accounting reports: Arguments for a political economy of accounting (1984)Capital markets research in accounting (2001)Accounting, ambiguity, and the new institutionalism (1995)Sustainability accounting for companies: Catchphrase or decision support for business leaders? (2009)Sustainability accounting and reporting: fad or trend? (2010)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)A Survey of Corporate Governance (1997)Dynamic capabilities and strategic management (1997)EFFICIENT CAPITAL MARKETS: A REVIEW OF THEORY AND EMPIRICAL WORK* (1970)Using daily stock returns (1985)
this work references cited by second hop

References

  • 1976Theory of the firm: Managerial behavior, agency costs and ownership structure71,441 cited
  • 1937The Nature of the Firm23,826 cited
  • 1980Agency Problems and the Theory of the Firm10,540 cited
  • 1968An Empirical Evaluation of Accounting Income Numbers6,384 cited
  • 1985Positive Accounting Theory5,837 cited
  • 1964Strong Inference2,904 cited
  • 1968The Information Content of Annual Earnings Announcements2,739 cited
  • 1979The Demand for and Supply of Accounting Theories: The Market for Excuses.695 cited
  • 2002Conjectures and Refutations483 cited
  • 1966Accounting, evaluation, and economic behavior453 cited
  • 1970Theory of the Measurement of Enterprise Income.303 cited
  • 1983Accounting Information in Private Markets: Evidence from Private Lending Agreements.302 cited
  • 1933The Economics of Accountancy.224 cited
  • 1972Changes in Accounting Techniques and Stock Prices216 cited
  • 1984Two Decades of the Journal of Accounting Research204 cited
  • 1966Fads, fashions, and folderol in psychology.176 cited

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Cited by

  • 2011Bridging the gap between academic accounting research and professional practice71 cited
  • 2012Money talks: the language of the Rochester School46 cited
  • 2005Corporate Governance, Earnings Management, and the Information Content of Accounting Earnings: Theoretical Model and Empirical Tests41 cited
  • 2009Dez anos de pesquisa contábil no Brasil: análise dos trabalhos apresentados nos ENANPADs de 1996 a 200536 cited
  • 2013Accounting academic elites: The tale of ARIA33 cited
  • 2014Accounting without accounting32 cited
  • 2013What do we know about the role of financial reporting in debt contracting and debt covenants?30 cited
  • 2013Balanced Scorecard: an empirical study of small and medium size enterprises28 cited
  • 2012A profile of accounting research in South African accounting journals24 cited
  • 2022Accounting Theory: A Neglected Topic in Academic Accounting Research23 cited
  • 2010The social scientific turn in UK financial accounting research: A philosophical and sociological analysis22 cited
  • 2006The Italian economia aziendale and chambers’ CoCoA20 cited
  • 2001Mathews, Gynther and Chambers: three pioneering Australian theorists19 cited
  • 2008A rationale for stakeholder‐based management in developing nations15 cited