References

• 1976Theory of the firm: Managerial behavior, agency costs and ownership structure71,441 cited
• 1993The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems8,544 cited
• 1986Large Shareholders and Corporate Control8,403 cited
• 1933The Modern Corporation and Private Property7,361 cited
• 1985Positive Accounting Theory5,837 cited
• 1990Additional evidence on equity ownership and corporate value4,311 cited
• 1997The conservatism principle and the asymmetric timeliness of earnings13,988 cited
• 1992The investment opportunity set and corporate financing, dividend, and compensation policies3,591 cited
• 1997An Empirical Analysis of the Relation between the Board of Director Composition and Financial Statement Fraud3,518 cited
• 2000The effect of international institutional factors on properties of accounting earnings3,198 cited
• 2003Conservatism in Accounting Part I: Explanations and Implications2,768 cited
• 1995Valuation and Clean Surplus Accounting for Operating and Financial Activities*2,224 cited
• 2003Incentives versus standards: properties of accounting income in four East Asian countries2,078 cited
• 2003Institutional Investors and Executive Compensation2,012 cited
• 1990