Accounting for interest by real estate developers

On financial contracting

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

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 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

Incentive and Tax Effects of Executive Compensation Plans

Clifford W. Smith, Ross L. Watts · Australian Journal of Management · 1982 · 385 citations

Management, Business Economics, Corporate Governance +17

Determinants of the corporate decision to capitalize interest

Robert M. Bowen, Eric W. Noreen, John M. Lacey · Journal of Accounting and Economics · 1981 · 248 citations

Business, Economics, Finance +12