References

• 1993Common risk factors in the returns on stocks and bonds26,615 cited
• 1997Industry costs of equity5,793 cited
• 2002The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors5,163 cited
• 2005The market pricing of accruals quality3,101 cited
• 2005Corporate tax avoidance and high-powered incentives2,187 cited
• 2008Long-Run Corporate Tax Avoidance2,133 cited
• 2004Board characteristics, accounting report integrity, and the cost of debt1,858 cited
• 2001The relevance of the value-relevance literature for financial accounting standard setting1,741 cited
• 2009Tax Reporting Aggressiveness and Its Relation to Aggressive Financial Reporting1,533 cited
• 2006The effects of corporate governance on firms’ credit ratings1,320 cited
• 2013Financial statement analysis and security valuation1,250 cited
• 2003Effect of Corporate Governance on Bond Ratings and Yields: The Role of Institutional Investors and Outside Directors*1,193 cited
• 1992The Effect of Bond Rating Agency Announcements on Bond and Stock Prices1,002 cited
• 2012How Much of the Corporate-Treasury Yield Spread Is Due to Credit Risk?1,000 cited
• 2004Auditor choice and the cost of debt capital for newly public firms