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Cited by

• 1995Tobin's q and the Relation between Accounting ROI and Economic Return39 cited
• 2015The Trueblood Study Group on the Objectives of Financial Statements (1971–73): A historical study35 cited
• 2010Fair Value Accounting and Stewardship*32 cited
• 2017Balance sheet conservatism and audit reporting conservatism27 cited
• 2002Policy reforms in the aftermath of accounting scandals23 cited
• 2009An Unreal Number: How Company Pension Accounting Fosters an Illusion of Certainty21 cited
• 2018Asset specificity and conditional accounting conservatism18 cited
• 2012What Do FAS 157 “Fair Values” Really Measure: Value Or Risk?15 cited