Journal of Accounting and Economics · 1990 · 84 citations · 16 references
BusinessAccountancyAccountingCorporate DisclosureCorporate ReportingFinancial AccountingAnnual ReportingDisclosure TheoryFinancial ReportingFinancial Reporting SystemsFinancial Reporting TheoryFinancial StatementsCorporate Financial DisclosureFinancial Reporting AccountabilityFinancial Reporting Incentives
16
Clifford W. Smith, Jerold B. Warner · Journal of Financial Economics · 1979 · 3K citations
Accounts Receivable Management Policy: Theory and Evidence
Shehzad L. Mian, Clifford W. Smith · The Journal of Finance · 1992 · 616 citations
Business, Accountancy, Finance +10