Accounting disclosures, accounting quality and conditional and unconditional conservatism

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

Michael C. Jensen, William H. Meckling · Journal of Financial Economics · 1976 · 69.2K citations

Agency Costs, Managerial Aspect, Ownership Structure +11

Risk, Return, and Equilibrium: Empirical Tests

Eugene F. Fama, James D. MacBeth · Journal of Political Economy · 1973 · 14.9K citations

Empirical Finance, Investment Strategy, Economics +12

Earnings Management During Import Relief Investigations

Jennifer Jones · Journal of Accounting Research · 1991 · 8.4K citations

Import Relief, Earnings Management, Accounting +9

Performance matched discretionary accrual measures

S.P. Kothari, Andrew J. Leone, Charles E. Wasley · Journal of Accounting and Economics · 2005 · 6.9K citations

Auditing, Performance Measure, Accounting +4

The economic implications of corporate financial reporting

John R. Graham, Campbell R. Harvey, Shiva Rajgopal · Journal of Accounting and Economics · 2005 · 6.5K citations

Corporate Financial Reporting, Business, Financial Statement +3