SSRN Electronic Journal · 2004 · 101 citations · 46 references
BusinessAccountancyAccountingAuditingDirectors' DutiesFinancial AccountingAccrual AccountingAccrual AnalysisBoard IndependenceBoard OversightEarnings ManagementEarnings ReportingAbnormal AccrualsAccrual Earnings ManagementAccruals QualityAudit Committee EffectivenessAudit Committee IndependenceAudit IndependenceBoard CharacteristicsWorking Capital Accruals
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Separation of Ownership and Control
Eugene F. Fama, Michael C. Jensen · The Journal of Law and Economics · 1983 · 19.1K citations
Agency Problems and the Theory of the Firm
Eugene F. Fama · Journal of Political Economy · 1980 · 10.6K citations
Large Shareholders and Corporate Control
Andrei Shleifer, Robert W. Vishny · Journal of Political Economy · 1986 · 8.6K citations
Earnings Management During Import Relief Investigations
Jennifer Jones · Journal of Accounting Research · 1991 · 8.6K citations
Business, Accountancy, Accounting +13