Accounting Organizations and Society · 1980 · 1.5K citations · 37 references
BusinessAccountancyAccountingAccounting TheoryAuditingManagerial AccountingAgency Theory In AccountingBudgetary AccountingEthical AccountingEthical Leadership In AccountingNormative Accounting TheoryPositive Accounting TheoryManagement Accounting Systems
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An Empirical Evaluation of Accounting Income Numbers
Ray Ball, Philip Brown · Journal of Accounting Research · 1968 · 6.6K citations
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Richard A. Posner · The Bell Journal of Economics and Management Science · 1974 · 1.2K citations