References

• 1976Theory of the firm: Managerial behavior, agency costs and ownership structure71,441 cited
• 1977Determinants of corporate borrowing13,160 cited
• 1993The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems8,544 cited
• 1991Earnings Management During Import Relief Investigations8,369 cited
• 1981Auditor size and audit quality5,862 cited
• 1985Positive Accounting Theory5,837 cited
• 1992The investment opportunity set and corporate financing, dividend, and compensation policies3,591 cited
• 1985The effect of bonus schemes on accounting decisions3,311 cited
• 1998The Effect of Audit Quality on Earnings Management*3,243 cited
• 1979On financial contracting2,901 cited
• 2011The effects of bonus schemes on accounting decisions2,579 cited
• 1996The capitalization, amortization, and value-relevance of R&D1,947 cited
• 1999The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems1,659 cited
• 1991Executive incentives and the horizon problem1,554 cited
• 1995Auditor brand name reputations and industry specializations1,482 cited