References

• 2005The economic implications of corporate financial reporting6,337 cited
• 1985Positive Accounting Theory5,837 cited
• 2002Large–Sample Evidence on the Debt Covenant Hypothesis1,121 cited
• 2002The importance of accounting changes in debt contracts: the cost of flexibility in covenant calculations256 cited
• 1988Economic consequences of accounting standards246 cited
• 2008Effect of derivative accounting rules on corporate risk-management behavior219 cited
• 1998The impact of constructive operating lease capitalisation on key accounting ratios145 cited
• 1980Accounting for Research and Development Costs: The Impact on Research and Development Expenditures97 cited
• 1980The Economic Effects of Involuntary Uniformity in the Financial Reporting of R&D Expenditures94 cited
• 2007Altering Investment Decisions to Manage Financial Reporting Outcomes: Asset-Backed Commercial Paper Conduits and FIN 4692 cited
• 2006International lease-accounting reform and economic consequences: The views of U.K. users and preparers91 cited
• 2004The Changing Role of Accounting Numbers in Public Lending Agreements89 cited
• 1984The Impact of SFAS No. 2 on Firm Expenditures on Research and Development: Replications and Extensions67 cited
• 1998Rate-Regulated Enterprises and Mandated Accounting Changes: The Case of Electric Utilities and Postretirements Benefits Other Than Pensions (SFAS 106)