References
- American Bar Association . 1971 . Commentaries on indentures American Bar Foundation .
- Amir , E. and Lev , B. 1996 . “Value-relevance of nonfinancial information: The wireless communication industry,” . Journal of Accounting & Economics , 22
- Baiman , S. , Larcker , D. F. and Rajan , M. V. 1995 . “Organizational design of business units,” . Journal of Accounting Research , 33 : 205 – 229 .
- Ball , R. , Zimmerman , J. L. and Keating , S. 1996 . “Accounting depreciation and product prices,” unpublished paper, University of Rochester, Rochester NY
- Banker , R. and Datar , S. 1989 . “Sensitivity, precision and linear aggregation of signals for performance evaluation,” . Journal of Accounting Research , 27 : 21 – 39 .
- Barclay , M. J. , Gode , D. and Kothari , S. P. 1996 . “Earnings versus prices: Delivered versus expected performance,” unpublished paper, University of Rochester, Rochester NY
- Barth , M. E. , Beaver , W. H. and Landsman , W. R. 1996 . “Valuation characteristics of equity book value and net income: Tests of the abandonment option hypothesis,” unpublished paper, Stanford University, Stanford CA
- Basu , S. 1996 . “The conservatism principle and the asymmetric timeliness of earnings unpublished paper, CUNY Baruch College, New York, NY
- Benston , G. J. and Krasney , M. A. 1978 . “DAAM: The demand for alternative accounting measurements,” . Journal of Accounting Research , 16 : 1 – 30 . Supplement
- Brown , P. , Izan , H. Y. and Loh , A. L. 1992 . “Fixed asset revaluations and managerial incentives,” . ABACUS , 28 : 36 – 57 .
- Bushman , R. M. , Indjejikian , R. J. and Smith , A. 1996 . “CEO compensation: The role of individual performance evaluation,” . Journal of Accounting & Economics , 21 : 161 – 193 .
- Christie , A. A. , Joye , M. P. and Watts , R. L. 1995 . “Decentralization of the firm: Theory and evidence unpublished paper, University of Rochester
- Daines , H. C. 1929 . “The changing objectives of accounting,” . Accounting Review , 4 : 94 – 110 .
- Dechow , P. 1994 . “Accounting earnings and cash flows as measures of firm performance: The role of accounting accruals,” . Journal of Accounting & Economics , 18 : 3 – 42 .
- Dechow , P. , Kothari , S. R. and Watts , R. L. 1996 . “The role of accruals: Implications for earnings, cash flow and accrual correlation,” Rochester , NY : University of Rochester . unpublished paper
- Dillon , G. J. 1979 . “Corporate asset revaluations, 1925–1934,” . In Accounting Historians Journal.
- Ehrlich , E. , Flexner , S. B. , Carruth , G. and Hawkins , J. M. 1980 . Oxford American Dictionary New York , NY : Oxford University Press .
- El-Gazzar , S. and Pastena , V. 1990 . “Negotiated accounting rules in private financial contracts,” . Journal of Accounting & Economics , 12 : 381 – 396 .
- Fama , E. F. and Jensen , M. C. 1983 . Agency problems and residual claims . Journal of Law and Economics , 26 : 327 – 350 .
- Francis , J. R. 1986 . “Debt reporting by parent companies: Parent-only versus consolidated statements,” . Journal of Business Finance and Accounting , 13 : 393 – 403 .
- Grossman , S. and Hart , O. 1982 . The economics of information and uncertainty. Edited by: McCall , J. 107 – 137 . Chicago , IL : University of Chicago Press . “Corporate financial structure and managerial incentives,”
- Guay , W. and Sidhu , B. K. 1996 . “The role of short- versus long-term accruals: A reassessment and extensions working paper. University of New South Wales, Sydney, Australia, September 1996
- Guenther , D. A. , Maydew , E. L. and Nutter , S. E. 1996 . “Financial reporting, tax costs, and book- tax uncertainty,” unpublished paper, University of Chicago
- Hayn , C. 1995 . “The information content of losses,” . Journal of Accounting & Economics , 20 : 125 – 153 .
- Healy , P. M. and Palepu , K. G. 1993 . “The effect of firms' financial disclosure strategies on stock prices,” . Accounting Horizons , 7 : 1 – 11 .
- Heise , J. 1996 . Akkadian language, internet
- Hendriksen , E. S. 1977 . Accounting theory, , third edition Homewood IL : Richard D. Irwin Inc. .
- Hendriksen , E. S. 1982 . Accounting theory, , fourth edition Homewood IL : Richard D. Irwin Inc. .
- Holmstrom , B. R. 1982 . “Moral hazard in teams,” . Bell Journal of Economics , 13 : 324 – 340 .
- Holmstrom , B. R. and Tirole , J. 1989 . Handbook of industrial organization Edited by: Schmalensee , R. 63 – 133 . Amsterdam , , The Netherlands : North-Holland . “The theory of the firm,” chapter 2
- Holthausen , R. W. , Larcker , D. F. and Sloan , R. G. 1995 . “Annual bonus schemes and the manipulation of earnings,” . Journal of Accounting & Economics , 19 : 29 – 74 .
- Ittner , C. 1988 . Texas instruments: Cost of quality (A) Boston MA : Harvard Business School . Case 9–189-029 (November, 1988 revision)
- Ittner , C. 1990 . Texas instruments: Cost of quality (B) Boston MA : Harvard Business School . Case 9–189-111 (January, 1990 revision)
- Jarrell , G. A. 1979 . “Pro-producer regulation and accounting for assets: The case of electric utilities,” . Journal of Accounting & Economics , 1 : 93 – 116 .
- Jensen , M. C. and Meckling , W. H. 1976 . “Theory of the firm: Managerial behavior, agency costs and ownership structure,” . Journal of Financial Economics , 3 : 305 – 360 .
- Jensen , M. C. and Meckling , W. H. 1992 . Contract economics Edited by: Werin , L. and Wijkander , H. 251 – 274 . Oxford , UK : Basil Blackburn Ltd . “Specific and general knowledge and organizational structure,” chapter 9
- Jones , J. 1991 . “Earnings management during import relief investigations,” . Journal of Accounting Research , 29 : 193 – 228 .
- Kaplan , R. S. 1993 . Texas Eastman company Boston MA : Harvard Business School . Case 9–190-039 (June, 1993 revision)
- Kasanen , E. , Kinnunen , J. and Niskanen , J. 1996 . “Dividend-based earnings management: Empirical evidence from Finland,” forthcoming . Journal of Accounting & Economics , 22
- Kehl , D. 1941 . Corporate dividends New York , NY : The Ronald Press Company .
- Kieso , D. E. and Weygandt , J. J. 1995 . Intermediate accounting, , third edition New York , NY : John Wiley & Sons Inc. .
- Leake , P. D. 1912 . Depreciation and wasting assets and their treatment in assessing annual profit and loss Arno Press . reprinted by 1976
- Leftwich , R. 1983 . “Accounting information in private markets: Evidence from private lending agreements,” . Accounting Review , 58 : 23 – 42 .
- Mayers , D. and Smith , C. W. Jr. 1987 . “Corporate insurance and the underinvestment problem,” . Journal of Risk and Insurance , 54 : 45 – 54 .
- Meckling , W. H. and Jensen , M. C. 1986 . “Divisional performance measurement unpublished paper, University of Rochester
- Melumad , N. , Mookerjee , D. and Reichelstein , S. 1992 . “A theory of responsibility centers,” . Journal of Accounting & Economics , 15 : 445 – 484 .
- Mian , S. L. and Smith , C. W. Jr. 1990 . “Incentives for unconsolidated financial reporting,” . Journal of Accounting & Economics , 12 : 141 – 171 .
- Peller , P. R. and Schwitter , F. J. 1991 . Handbook of international accounting Edited by: Choi , F. D. S. New York , NY : John Wiley & Sons Ine . “A summary of accounting principle differences around the world” in, chapter 4
- Robbins , B. P. , Swieringa , R. J. and Weil , R. L. 1992 . “Use of expected values in financial reporting paper presented at AAA Financial Reporting Conference, Harvard Business School, December, 1992
- Saito , S. 1983 . “Asset revaluations and cost basis: Capital revaluation in corporate financial reports,” . In Accounting Historians Journal.
- Scholes , M. S. and Wolfson , M. A. 1992 . Taxes and business strategy NJ : Prentice-Hall .
- Sloan , R. G. 1993 . “Accounting earnings and top executive compensation,” . Journal of Accounting & Economics , 16 : 55 – 100 .
- Smith , C. W. Jr. and Stulz , R. M. 1985 . “The determinants of firms' hedging policies,” . Journal of Financial and Quantitative Analysis , 20 : 391 – 405 .
- Smith , C. W. Jr. and Warner , J. 1979 . “On financial contracting: An analysis of bond covenants” . Journal of Financial Economics , 7 : 117 – 161 .
- Sweeney , A. 1994 . “Debt-covenant violations and managers' accounting responses,” . Journal of Accounting & Economics , 17 : 281 – 308 .
- Sweeney , H. W. 1936 . Stabilized accounting. Harper & Bros. Publishers .
- Vancil , R. 1978 . Decentralization: Management ambiguity by design Homewood , IL : Dow Jones-Irwin .
- Walker , R. G. 1992 . “The SEC's ban on upward asset revaluations and the disclosure of current values,” . ABACUS , 28 : 3 – 35 .
- Watts , R. L. 1977 . “Corporate financial statements, a product of the market and political process,” . Australian Journal of Management , 2 : 53 – 64 .
- Watts , R. L. 1993 . “A proposal for research on conservatism unpublished paper, University of Rochester, Rochester, NY
- Watts , R. L. and Zimmerman , J. L. 1979 . “The demand for and supply of accounting theories: The market for excuses,” . Accounting Review , 54 : 273 – 305 .
- Watts , R. L. and Zimmerman , J. L. 1983 . “Agency problems, auditing and the theory of the firm: Some evidence,” . Journal of Law & Economics , 26 : 613 – 633 .
- Watts , R. L. and Zimmerman , J. L. 1986 . Positive accounting theory Englewood Cliffs , NJ : Prentice Hall .
- Whittred , G. 1987 . “The derived demand for consolidated financial reporting,” . Journal of Accounting & Economics , 9 : 259 – 285 .
- Williamson , O. E. 1975 . Markets and hierarchies: Analysis and anti-trust implications. New York , NY : The Free Press .
- Zimmer , I. 1986 . “Accounting for interest by real estate developers,” . Journal of Accounting & Economics , 8 : 37 – 51 .
- Zimmerman , J. L. 1995 . Accounting for decision making and control Chicago , IL : Richard D. Irwin Inc. .