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American Accounting Association's Financial Accounting Standards Committee
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References

  • 1986Agency Costs of Free Cash Flow, Corporate Finance, and Takeovers17,216 cited
  • 2001Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature7,391 cited
  • 1985Positive Accounting Theory5,837 cited
  • 1983The market for corporate control4,145 cited
  • 2001Capital markets research in accounting2,575 cited
  • 1991Response strategies for coping with the cognitive demands of attitude measures in surveys2,510 cited
  • 2001Empirical research on accounting choice1,764 cited
  • 1995Thinking About Answers: The Application of Cognitive Processes to Survey Methodology1,586 cited
  • 1994Debt-covenant violations and managers' accounting responses1,250 cited
  • 1982Financial Reporting: An Accounting Revolution.953 cited
  • 1992The Success of Acquisitions: Evidence from Divestitures839 cited
  • 1994Fair Value Accounting: Evidence from Investment Securities and the Market Valuation of Banks.654 cited
  • 1977Corporate Financial Statements, A Product of the Market and Political Processes585 cited
  • 1994The Nature of Information in Commercial Bank Loan Loss Disclosures.543 cited
  • 1996Repeated Accounting Write-Offs and the Information Content of Earnings

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474 cited
  • 1996Value-Relevance of Banks' Fair Value Disclosures under SFAS No. 107.449 cited
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