SSRN Electronic Journal · 2003 · 85 citations · 25 references
BusinessAccountancyAccountingCorporate FinanceCorporate ReportingFinancial AccountingCorporate TransparencyDisclosure TheoryEarnings ReportingExpense RecognitionFinancial ReportingFinancial StatementsAnnouncement ReturnsDeferred Expense RecognitionExecutive Information AsymmetryExpense Recognition AnalysisInformation Asymmetry EffectsStock-based Compensation AccountingStock-based Compensation ExpenseTransparency In Earnings Reporting
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The Pricing of Options and Corporate Liabilities
Fischer Black, Myron S. Scholes · Journal of Political Economy · 1973 · 29.4K citations
Information and the Cost of Capital
David Easley, Maureen O’Hara · The Journal of Finance · 2004 · 3.1K citations · Full text
Social Sciences, Economics, Finance +17
Executive incentives and the horizon problem
Patricia Dechow, Richard G. Sloan · Journal of Accounting and Economics · 1991 · 1.6K citations · Full text
Empirical research on accounting choice
Thomas D. Fields, Thomas Z. Lys, Linda Vincent · Journal of Accounting and Economics · 2001 · 1.6K citations