Determinants of the corporate decision to capitalize interest

Theory of the firm: Managerial behavior, agency costs and ownership structure

Michael C. Jensen, William H. Meckling · Journal of Financial Economics · 1976 · 70.7K citations

Management, Business Economics, Corporate Governance +16

On financial contracting

Clifford W. Smith, Jerold B. Warner · Journal of Financial Economics · 1979 · 3K citations

Some economic determinants of accounting policy choice

Robert L. Hagerman, Mark E. Zmijewski · Journal of Accounting and Economics · 1979 · 383 citations

Business, Accountancy, Economics +5

Evidence on the effect of bond covenants and management compensation contracts on the choice of accounting techniques

Robert W. Holthausen · Journal of Accounting and Economics · 1981 · 203 citations

Business, Accountancy, Accounting +7