Accounting
Subfield
Description: measurement, processing and communication of financial information about economic entities
Alternate name accountancy
Topics (children) Accounting and Financial Management, Accounting Education and Careers, Accounting Theory and Financial Reporting, Auditing, Earnings Management, Governance, Banking Sector Performance and Management +17 more
Related subfields (siblings) Business and International Management, Industrial relations, Management Information Systems, Management of Technology and Innovation, Marketing +3 more
Field (parent): Business, Management and Accounting
Domain: Social Sciences
Works count: 1,324,000
Citations count: 10,200,000
Separation of Ownership and Control
1983 · Eugene F. Fama, Michael C. Jensen · The Journal of Law and Economics
Corporate financing and investment decisions when firms have information that investors do not have
1984 · Stewart C. Myers, Nicholas S. Majluf · Journal of Financial Economics
Agency Costs of Free Cash Flow, Corporate Finance, and Takeovers
1986 · Michael C. Jensen · American Economic Review