The DOI matches its Crossref record; 218 of the 218 references it cites were found in a registry or an index.
Financial Accounting Information and Corporate Governance
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Citations
Cites
Theory of the firm: Managerial behavior, agency costs and ownership structure
Jensen, M. C., & Meckling, W. H. (1976) · Journal of Financial Economics · doi:10.1016/0304-405x(76)90026-x · Cited by 71,491
Coase, R. H. (1937) · Economica · doi:10.1111/j.1468-0335.1937.tb00002.x · Cited by 23,972
Separation of Ownership and Control
Fama, E. F., & Jensen, M. C. (1983) · The Journal of Law and Economics · doi:10.1086/467037 · Cited by 19,058
Corporate financing and investment decisions when firms have information that investors do not have
Myers, S. C., & Majluf, N. S. (1984) · Journal of Financial Economics · doi:10.1016/0304-405x(84)90023-0 · Cited by 18,957
La Porta, R., Lopez‐de‐Silanes, F., Shleifer, A., & Vishny, R. W. (1998) · Journal of Political Economy · doi:10.1086/250042 · Cited by 18,025
Agency Costs of Free Cash Flow, Corporate Finance, and Takeovers
Jensen, M. C. (1986) · Cited by 17,275
A Survey of Corporate Governance
Shleifer, A., & Vishny, R. W. (1997) · The Journal of Finance · doi:10.1111/j.1540-6261.1997.tb04820.x · Cited by 16,243
Spence, M. (1973) · The Quarterly Journal of Economics · doi:10.2307/1882010 · Cited by 16,171
The Economic Institutions of Capitalism
Dugger, W. M. (1987) · Journal of Economic Issues · doi:10.1080/00213624.1987.11504638 · Cited by 14,786
Determinants of corporate borrowing
Myers, S. C. (1977) · Journal of Financial Economics · doi:10.1016/0304-405x(77)90015-0 · Cited by 13,169
Cited by
The role of information and financial reporting in corporate governance and debt contracting
Armstrong, C. S., Guay, W. R., & Weber, J. P. (2010) · Journal of Accounting and Economics · doi:10.1016/j.jacceco.2010.10.001 · Cited by 1,494
Financial Reporting Quality and Investment Efficiency of Private Firms in Emerging Markets
Chen, F., Hope, O.-K., Li, Q., & Wang, X. (2011) · The Accounting Review · doi:10.2308/accr-10040 · Cited by 1,254
Erkens, D. H., Hung, M., & Matos, P. (2012) · Journal of Corporate Finance · doi:10.1016/j.jcorpfin.2012.01.005 · Cited by 1,202
The World Price of Earnings Opacity
Bhattacharya, U., Daouk, H., & Welker, M. (2003) · The Accounting Review · doi:10.2308/accr.2003.78.3.641 · Cited by 1,201
Accounting conservatism and board of director characteristics: An empirical analysis
Ahmed, A. S., & Duellman, S. (2007) · Journal of Accounting and Economics · doi:10.1016/j.jacceco.2007.01.005 · Cited by 868
Metadata
- Authors
- Bushman, R. M., & Smith, A. J.
- Venue
- SSRN Electronic Journal
- Publisher
- Elsevier BV
- Published
- 2002
- ISSN
- 1556-5068 (ISSN-L)
- OpenAlex
- W2155522260
- Cited by
- 849
- References
- 218
- Type
- posted content
- Language
- en
- Open access
- green
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Registry, retraction, Cites and statistics results are computed, not judged, with one exception: a printed reference that no index lists is read once by a model before it counts as a citation error. Claims are extracted by a model and kept only when their quote appears verbatim in the text; each cited source is then checked, with a model’s help, for whether it says what the claim relies on. Those verdicts can be wrong — read the claim’s quote and the cited source before relying on one.
Statistics and arithmetic are recomputed, not judged.
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- CoChat. (2026). Citation check: Financial Accounting Information and Corporate Governance. https://app.cochat.ai/papers/10.2139/ssrn.253302
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- Bushman, R. M., & Smith, A. J. (2002). Financial Accounting Information and Corporate Governance. SSRN Electronic Journal. https://doi.org/10.2139/ssrn.253302
Data sources
Bibliographic data: Semantic Scholar, OpenAlex, Crossref.
Contains information from the Semantic Scholar Academic Graph Datasets, made available under the ODC Attribution License (ODC-BY 1.0).
Semantic Scholar’s data is described in: Kinney, R., et al. (2023). The Semantic Scholar Open Data Platform. arXiv:2301.10140.
