Accounting method choice

Vertical Integration, Appropriable Rents, and the Competitive Contracting Process

Benjamin Klein, Robert Crawford, Armen A. Alchian · The Journal of Law and Economics · 1978 · 5.9K citations

Business, Business Economics, Economics +16

The effect of bonus schemes on accounting decisions

Paul M. Healy · Journal of Accounting and Economics · 1985 · 3.4K citations

Business, Accountancy, Accounting +14

Towards a Positive Theory of the Determination of Accounting Standards.

Ross L. Watts, Jerold L. Zimmerman · The Accounting Review · 1978 · 2.7K citations · Full text

Business, Accountancy, Accounting +13

Positive Accounting Theory: A Ten Year Perspective.

Ross L. Watts, Jerold L. Zimmerman · The Accounting Review · 1990 · 2.3K citations · Full text

Business, Accountancy, Accounting +11

The economic consequences of accounting choice implications of costly contracting and monitoring

Robert W. Holthausen, Richard Leftwich · Journal of Accounting and Economics · 1983 · 795 citations

Business, Accountancy, Economics +16