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Actuarial gains and losses: the determinants of the accounting method
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Actuarial gains and losses: the determinants of the accounting method (2010)Actuarial gains and losses: the determina…The Perils of Pensions: Does Pension Accounting Lead Investors and Analysts Astray? (2006)The Perils of Pensions: Does …Earnings Manipulation, Pension Assumptions, and Managerial Investment Decisions (2006)Earnings Manipulation, Pensio…A Review of the Earnings Management Literature and Its Implications for Standard Setting (1999)A Review of the Earnings Mana…Factors Influencing Voluntary Annual Report Disclosures By U.S., U.K. and Continental European Multinational Corporations (1995)Factors Influencing Voluntary…The market valuation implications of net periodic pension cost components (1992)The market valuation implicat…The Impact of Size, Stock Market Listing and Industry Type on Disclosure in the Annual Reports of Japanese Listed Corporations (1992)The Impact of Size, Stock Mar…Positive Accounting Theory: A Ten Year Perspective. (1990)Positive Accounting Theory: A…An empirical examination of debt covenant restrictions and accounting-related debt proxies (1990)An empirical examination of d…Accounting-based constraints in public and private debt agreements (1990)Accounting-based constraints …Accounting method choice (1990)Accounting method choiceDisclosure in the Corporate Annual Reports of Swedish Companies (1989)Disclosure in the Corporate A…Earnings Management in an Overlapping Generations Model (1988)Earnings Management in an Ove…Positive Accounting Theory (1985)Positive Accounting TheoryThe economic consequences of accounting choice implications of costly contracting and monitoring (1983)The economic consequences of …Towards a Positive Theory of the Determination of Accounting Standards. (1978)Towards a Positive Theory of …Corporate Financial Statements, A Product of the Market and Political Processes (1977)Corporate Financial Statement…The Nature of the Firm (1937)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Separation of Ownership and Control (1983)The conservatism principle and the asymmetric timeliness of earnings1 (1997)The economic implications of corporate financial reporting (2005)The Market for "Lemons": Quality Uncertainty and the Market Mechanism (1970)Disclosure Practices, Enforcement of Accounting Standards, and Analysts' Forecast Accuracy: An International Study (2003)Evolving sustainably: a longitudinal study of corporate sustainable development (2004)What drives corporate social performance? The role of nation-level institutions (2012)A BEHAVIORAL MODEL OF RATIONAL CHOICE (1955)Theory of Value (1959)An Explanation for Accounting Income Smoothing (1988)Performance Measure Congruity and Diversity in Multi-Task Principal/Agent Relations. (1994)A review of the empirical disclosure literature: discussion (2001)Contracting theory and accounting (2001)On financial contracting (1979)Agency Problems and the Theory of the Firm (1980)A Resource-Based Perspective on Information Technology Capability and Firm Performance: An Empirical Investigation1 (2000)Capital markets research in accounting (2001)Adoption of CSR and Sustainability Reporting Standards: Economic Analysis and Review (2019)CAPITAL ASSET PRICES: A THEORY OF MARKET EQUILIBRIUM UNDER CONDITIONS OF RISK* (1964)The Pricing of Options and Corporate Liabilities (1973)Organization Theory and Methodology. (1983)Infrastructure Requirements for an Economically Efficient System of Public Financial Reporting and Disclosure (2001)The effects of bonus schemes on accounting decisions (2011)An Economic Theory of Democracy. (1958)EFFICIENT CAPITAL MARKETS: A REVIEW OF THEORY AND EMPIRICAL WORK* (1970)Auditor size and audit quality (1981)Earnings Management During Import Relief Investigations (1991)Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)Earnings management to avoid earnings decreases and losses (1997)Earnings management and investor protection: an international comparison (2003)Earnings Management through Real Activities Manipulation (2003)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)Performance matched discretionary accrual measures (2005)A framework for the analysis of firm risk communication (2004)The impact of culture and governance on corporate social reporting (2005)Corporate Governance and Corporate Social Responsibility Disclosures: Evidence from an Emerging Economy (2012)The Relationship Between the Comprehensiveness of Corporate Annual Reports and Firm Characteristics in Spain (1994)The effect of corporate governance on sustainability disclosure (2010)
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References

  • 1985Positive Accounting Theory5,837 cited
  • 1999A Review of the Earnings Management Literature and Its Implications for Standard Setting4,637 cited
  • 1978Towards a Positive Theory of the Determination of Accounting Standards.2,664 cited
  • 1990Positive Accounting Theory: A Ten Year Perspective.2,388 cited
  • 1995Factors Influencing Voluntary Annual Report Disclosures By U.S., U.K. and Continental European Multinational Corporations1,306 cited
  • 1983The economic consequences of accounting choice implications of costly contracting and monitoring764 cited
  • 1989Disclosure in the Corporate Annual Reports of Swedish Companies742 cited
  • 1988Earnings Management in an Overlapping Generations Model730 cited
  • 1992The Impact of Size, Stock Market Listing and Industry Type on Disclosure in the Annual Reports of Japanese Listed Corporations706 cited
  • 1977Corporate Financial Statements, A Product of the Market and Political Processes585 cited
  • 1990Accounting-based constraints in public and private debt agreements415 cited
  • 1990Accounting method choice328 cited
  • 1990An empirical examination of debt covenant restrictions and accounting-related debt proxies277 cited
  • 1992The market valuation implications of net periodic pension cost components276 cited

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  • 2006Earnings Manipulation, Pension Assumptions, and Managerial Investment Decisions242 cited
  • 2006The Perils of Pensions: Does Pension Accounting Lead Investors and Analysts Astray?219 cited
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