Economic incentives for the voluntary disclosure of current cost financial statements

Regression Diagnostics -- Identifying Influential Data and Sources of Collinearity

Chris Beaumont, D. A. Belsley, E. Kuh et al. · Journal of the Operational Research Society · 1981 · 6.5K citations

Business, Data Science, Data Analytics +13

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

An income strategy approach to the positive theory of accounting standard setting/choice

Mark E. Zmijewski, Robert L. Hagerman · Journal of Accounting and Economics · 1981 · 447 citations

Business, Accountancy, Accounting +15

Some economic determinants of accounting policy choice

Robert L. Hagerman, Mark E. Zmijewski · Journal of Accounting and Economics · 1979 · 383 citations

Business, Accountancy, Economics +5