Review of Quantitative Finance and Accounting · 2018 · 31 citations · 59 references
BusinessAccountancyAccountingAgency TheoryFinancial AccountingManagerial AccountingAccounting ConservatismAgency Theory In AccountingFinancial RiskMoral HazardNormative Accounting TheoryConservatism AccountingConservatism In Financial StatementsConservative AccountingMeasurement Of ConservatismRisk-shifting Incentives
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The Pricing of Options and Corporate Liabilities
Fischer Black, Myron S. Scholes · Journal of Political Economy · 1973 · 29.4K citations
Determinants of corporate borrowing
Stewart C. Myers · Journal of Financial Economics · 1977 · 13.4K citations
ON THE PRICING OF CORPORATE DEBT: THE RISK STRUCTURE OF INTEREST RATES*
Robert C. Merton · The Journal of Finance · 1974 · 11K citations · Full text
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