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The co-performation of financial economics in accounting standard-setting: A study of the translation of the expected credit loss model in IFRS 9
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Kothari, Owen Lamont, Mark Mitchell, Hersh Shefrin, Robert Shiller, Rex Sinquefield, Richard Thaler, Theo Vermaelen, Robert Vishny, Ivo Welch, and a referee have been helpful. Kenneth French and Jay Ritter get special thanks.1 (1998)Market efficiency, long-term …Introduction: The Embeddedness of Economic Markets in Economics (1998)Introduction: The Embeddednes…Some Elements of a Sociology of Translation: Domestication of the Scallops and the Fishermen of St Brieuc Bay (1984)Some Elements of a Sociology …The roles of accounting in organizations and society (1980)The roles of accounting in or…Do Stock Prices Move Too Much to be Justified by Subsequent Changes in Dividends? (1980)Do Stock Prices Move Too Much…Towards a Positive Theory of the Determination of Accounting Standards. 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References

  • 1970EFFICIENT CAPITAL MARKETS: A REVIEW OF THEORY AND EMPIRICAL WORK*15,723 cited
  • 2002Qualitative research & evaluation methods15,582 cited
  • 1970Efficient Capital Markets: A Review of Theory and Empirical Work13,616 cited
  • 1965The Behavior of Stock-Market Prices8,707 cited
  • 1984Some Elements of a Sociology of Translation: Domestication of the Scallops and the Fishermen of St Brieuc Bay7,756 cited
  • 2008Reassembling the social: An introduction to actor‐network‐theory7,617 cited
  • 1980Do Stock Prices Move Too Much to be Justified by Subsequent Changes in Dividends?4,020 cited
  • 1978Towards a Positive Theory of the Determination of Accounting Standards.2,664 cited
  • 1998Market efficiency, long-term returns, and behavioral finance1The comments of Brad Barber, David Hirshleifer, S.P. Kothari, Owen Lamont, Mark Mitchell, Hersh Shefrin, Robert Shiller, Rex Sinquefield, Richard Thaler, Theo Vermaelen, Robert Vishny, Ivo Welch, and a referee have been helpful. Kenneth French and Jay Ritter get special thanks.12,572 cited
  • 1977INVESTMENT PERFORMANCE OF COMMON STOCKS IN RELATION TO THEIR PRICE‐EARNINGS RATIOS: A TEST OF THE EFFICIENT MARKET HYPOTHESIS2,562 cited
  • 2007Do economists make markets?: on the performativity of economics2,072 cited
  • 1998Introduction: The Embeddedness of Economic Markets in Economics1,902 cited
  • 1980The roles of accounting in organizations and society1,590 cited

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  • 2010Acting in an uncertain world: an essay on technical democracy1,525 cited
  • 2003Constructing a Market, Performing Theory: The Historical Sociology of a Financial Derivatives Exchange1,463 cited
  • 2005Peripheral Vision1,375 cited
  • Cited by

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    • 2023How accounting research understands performativity: effects and processes of a multi-faceted notion25 cited
    • 2021Problematising the decision-usefulness of fair values: empirical evidence from UK financial analysts23 cited
    • 2022Exploring the “theory is king” thesis in accounting research: the case of actor-network theory21 cited
    • 2022The Eternal Debate Over Conservatism and Prudence: A Historical Perspective on the Conceptualization of Asymmetry in Financial Accounting Theory*21 cited
    • 2024Over half a decade into the adoption of IFRS 9: a systematic literature review20 cited
    • 2022How accounting creates performative moments and performative momentum16 cited
    • 2023Prevalence of Fisher's theory in mainstream accounting and economic research15 cited
    • 2024The politics of prudence in accounting standards15 cited