Contemporary Accounting Research · 2010 · 27 citations · 19 references
BusinessAccountancyAccountingAgency TheoryDecision TheoryManagerial AccountingAgency Theory In AccountingAsymmetric InformationBehavioral Decision-makingBiasInformation AsymmetryMental AccountingBehavioral BiasDecision-making BiasesMental Accounting Theory
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The market pricing of accruals quality
Jennifer Francis, Ryan LaFond, Per Olsson et al. · Journal of Accounting and Economics · 2005 · 3.2K citations
Business, Accountancy, Accounting +10
An Analysis of the Principal-Agent Problem
Sanford J. Grossman, Oliver Hart · Econometrica · 1983 · 2.1K citations
The pricing of discretionary accruals
K.R. Subramanyam · Journal of Accounting and Economics · 1996 · 1.7K citations
Empirical research on accounting choice
Thomas D. Fields, Thomas Z. Lys, Linda Vincent · Journal of Accounting and Economics · 2001 · 1.6K citations