Discussion of “Implications for GAAP from an analysis of positive research in accounting”

The conservatism principle and the asymmetric timeliness of earnings1

Sudipta Basu · Journal of Accounting and Economics · 1997 · 4.2K citations

Business, Accounting, Economics +14

Valuation and Clean Surplus Accounting for Operating and Financial Activities*

Gerald A. Feltham, James A. Ohlson · Contemporary Accounting Research · 1995 · 2.3K citations

Business, Accountancy, Accounting +12

The role of information and financial reporting in corporate governance and debt contracting

Christopher Armstrong, Wayne R. Guay, Joseph Weber · Journal of Accounting and Economics · 2010 · 1.4K citations

Business, Accountancy, Corporate Governance +16

Large–Sample Evidence on the Debt Covenant Hypothesis

Ilia D. Dichev, Douglas J. Skinner · Journal of Accounting Research · 2002 · 1.2K citations · Full text

Business, Finance, Banking +14

Implications for GAAP from an analysis of positive research in accounting

Karthik Ramanna, Douglas J. Skinner · DSpace@MIT (Massachusetts Institute of Technology) · 2010 · 669 citations · Full text

Business, Accountancy, Accounting +17