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Stakeholder orientation and accounting conservatism: Evidence from state-level constituency statutes
16 references·0 citing·48 second hop
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References

  • 1978Vertical Integration, Appropriable Rents, and the Competitive Contracting Process5,797 cited
  • 2014The Impact of Corporate Sustainability on Organizational Processes and Performance4,060 cited
  • 1997The conservatism principle and the asymmetric timeliness of earnings13,988 cited
  • 2003Enjoying the Quiet Life? Corporate Governance and Managerial Preferences3,773 cited
  • 1998The Influence of Institutional Investors on Myopic R&D Investment Behavior3,013 cited
  • 2003Conservatism in Accounting Part I: Explanations and Implications2,768 cited
  • 1990Positive Accounting Theory: A Ten Year Perspective.2,388 cited
  • 2004Earnings quality in UK private firms: comparative loss recognition timeliness2,377 cited
  • 2008Economic Links and Predictable Returns1,411 cited
  • 2000The changing time-series properties of earnings, cash flows and accruals: Has financial reporting become more conservative?1,374 cited
  • 1994Shareholder Litigation and Corporate Disclosures1,351 cited
  • 2008Lending Relationships and Loan Contract Terms1,285 cited
  • 2001Do Institutional Investors Prefer Near‐Term Earnings over Long‐Run Value?*1,280 cited
  • 1999Incomplete Contracts: Where do We Stand?1,200 cited
  • 2003

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Conservatism in Accounting Part II: Evidence and Research Opportunities
992 cited
  • 1987Contract duration and relationship-specific investments: Empirical evidence from coal markets941 cited
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