Recognition, Disclosure, or Delay: Timing the Adoption of SFAS No. 106

Disclosure of Nonproprietary Information

Ronald A. Dye · Journal of Accounting Research · 1985 · 2K citations

Business, Accounting, Corporate Governance +17

An empirical examination of debt covenant restrictions and accounting-related debt proxies

Joanne C. Duke, Herbert G. Hunt · Journal of Accounting and Economics · 1990 · 287 citations

Business, Accountancy, Accounting +14

Economic consequences of accounting standards

Eugene A. Imhoff, Jacob K. Thomas · Journal of Accounting and Economics · 1988 · 275 citations

Business, Accountancy, Accounting +11

The effects of debt covenants and political costs on the choice of accounting methods

Lane A. Daley, Robert L. Vigeland · Journal of Accounting and Economics · 1983 · 206 citations

Business, Accountancy, Accounting +7

Characteristics of firms electing early adoption of SFAS 52

Frances L. Ayres · Journal of Accounting and Economics · 1986 · 121 citations

Business, Accountancy, Business Strategy +3