Loan Loss Reserves and Income Smoothing: the Experience In the U.S. Banking Industry

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 Income Smoothing Hypothesis Revisited

Norm Eckel · Abacus · 1981 · 271 citations

Social Sciences, Business Economics, Economics +12

The Effect of Separation of Ownership and Control on the Performance of the Large Firm

R. Joseph Monsen, John S. Y. Chiu, David E. Cooley · The Quarterly Journal of Economics · 1968 · 246 citations

Management, Corporate Governance, Corporate Finance +7

Changes in Accounting Techniques and Stock Prices

Ray Ball · Journal of Accounting Research · 1972 · 221 citations

Business, Accountancy, Accounting +13

Classificatory Smoothing: Alternative Income Models

Joshua Ronen, Simcha Sadan · Journal of Accounting Research · 1975 · 108 citations

Business, Accountancy, Accounting +14