References

• 1976Theory of the firm: Managerial behavior, agency costs and ownership structure71,441 cited
• 1977Determinants of corporate borrowing13,160 cited
• 1985Positive Accounting Theory5,837 cited
• 1997The conservatism principle and the asymmetric timeliness of earnings13,988 cited
• 2002Market Timing and Capital Structure3,804 cited
• 1992The investment opportunity set and corporate financing, dividend, and compensation policies3,591 cited
• 2009Bank lending during the financial crisis of 20082,777 cited
• 2003Conservatism in Accounting Part I: Explanations and Implications2,768 cited
• 2004Earnings quality in UK private firms: comparative loss recognition timeliness2,377 cited
• 1995The information content of losses2,315 cited
• 2016Text-Based Network Industries and Endogenous Product Differentiation2,114 cited
• 2008How Does Financing Impact Investment? The Role of Debt Covenants2,077 cited
• 2001The relevance of the value-relevance literature for financial accounting standard setting1,741 cited
• 2010Product Market Synergies and Competition in Mergers and Acquisitions: A Text-Based Analysis1,498 cited
• 2008Accounting Quality and Debt Contracting