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Journal of Accounting and Public Policy · 2016 · 52 citations · 60 references
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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
Social Identifications: A Social Psychology of Intergroup Relations and Group Processes.
Barry Markovsky, Michael A. Hogg, Dominic Abrams · Contemporary Sociology A Journal of Reviews · 1990 · 2.4K citations
Social Sciences, Social Psychology, Group Processes +16
The relevance of the value relevance literature for financial accounting standard setting: another view
Mary E. Barth, William H. Beaver, Wayne R. Landsman · Journal of Accounting and Economics · 2001 · 1.7K citations
Business, Accountancy, Accounting +11
Cognition and Corporate Governance: Understanding Boards of Directors as Strategic Decision-Making Groups
Daniel Forbes, Frances J. Milliken · Academy of Management Review · 1999 · 1.6K citations
Public Affairs, Corporate Governance, Strategic Management +16
Social categorization, social identity and social comparison
Henri Tajfel · Medical Entomology and Zoology · 1978 · 1.3K citations
Social Sciences, Social Psychology, Sociology +16