References

• 1986Agency Costs of Free Cash Flow, Corporate Finance, and Takeovers17,216 cited
• 1985Positive Accounting Theory5,837 cited
• 1997The conservatism principle and the asymmetric timeliness of earnings13,988 cited
• 2003Conservatism in Accounting Part I: Explanations and Implications2,768 cited
• 2004Earnings quality in UK private firms: comparative loss recognition timeliness2,377 cited
• 2009Estimation and empirical properties of a firm-year measure of accounting conservatism1,404 cited
• 2006Financial reporting incentives for conservative accounting: The influence of legal and political institutions1,117 cited
• 2006Accounting Quality and Firm-Level Capital Investment1,103 cited
• 2002What Drives Firm‐Level Stock Returns?1,003 cited
• 1962Business Behavior, Value and Growth.888 cited
• 2007Accounting Conservatism and Board of Director Characteristics: an Empirical Analysis869 cited
• 2001Infrastructure Requirements for an Economically Efficient System of Public Financial Reporting and Disclosure811 cited
• 2008Managerial Ownership and Accounting Conservatism702 cited
• 1988Write-Offs As Accounting Procedures to Manage Perceptions516 cited
• 2004The Link Between Earnings Timeliness, Earnings Conservatism and Board Composition: evidence from the UK