References

• 1983Discretionary disclosure3,477 cited
• 1985Disclosure of Nonproprietary Information1,923 cited
• 1987The impact of corporate characteristics on social responsibility disclosure: A typology and frequency-based analysis1,162 cited
• 1985Optimal Release of Information By Firms1,105 cited
• 1983On corporate governance961 cited
• 1990Information quality and discretionary disclosure784 cited
• 1990The Management of Corporate Financial Disclosure: Opportunism, Ritualism, Policies, and Processes634 cited
• 1989Characteristics of firms correcting previously reported quarterly earnings486 cited
• 1981Associations between social responsibility disclosure and characteristics of companies484 cited
• 1990Accounting-based constraints in public and private debt agreements415 cited
• 1982A Positive Theory of Environmental Quality Regulation266 cited
• 2018A Positive Theory of Environmental Quality Regulation *229 cited
• 1984Accounting activities, security prices, and class action lawsuits206 cited
• 1985Strategic Accounting Choice and the Effects of Alternative Financial Reporting Requirements193 cited
• 1980Accounting policy decisions and capital market research