The impact of leverage on accrual-based earnings management: The case of listed French firms

Theory of the firm: Managerial behavior, agency costs and ownership structure

Michael C. Jensen, William H. Meckling · Journal of Financial Economics · 1976 · 69.2K citations

Agency Costs, Managerial Aspect, Ownership Structure +11

Agency Costs of Free Cash Flow, Corporate Finance, and Takeovers

Michael C. Jensen · American Economic Review · 1986 · 17.6K citations

Performance matched discretionary accrual measures

S.P. Kothari, Andrew J. Leone, Charles E. Wasley · Journal of Accounting and Economics · 2005 · 6.9K citations

Auditing, Performance Measure, Accounting +4

What To Do (and Not to Do) with Time-Series Cross-Section Data

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Time-series Cross-section Models, Applied Econometrics, Panel Data +17

Financial Ratios and the Probabilistic Prediction of Bankruptcy

James A. Ohlson · Journal of Accounting Research · 1980 · 5.9K citations

Capital Structure, Maximum Likelihood Estimation, Empirical Results +15