The images that have shaped accounting theory

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

An Empirical Evaluation of Accounting Income Numbers

Ray Ball, Philip Brown · Journal of Accounting Research · 1968 · 6.6K citations

Business, Accountancy, Accounting +11

The Information Content of Annual Earnings Announcements

William H. Beaver · Journal of Accounting Research · 1968 · 2.8K 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

The roles of accounting in organizations and society

Stuart Burchell, Colin Clubb, Anthony G. Hopwood et al. · Accounting Organizations and Society · 1980 · 1.5K citations

Business, Accountancy, Accounting +10