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Engel, Ellen; Gordon, Elizabeth A.; Hayes, Rachel M. - In: Journal of accounting research 40 (2002) 2, pp. 485

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Kanodia, Chandra; Mukherji, Arijit; Sapra, Haresh; … - In: Journal of accounting research 38 (2000), pp. 53-90

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Hayes, Rachel M.; Schaefer, Scott - In: Review of accounting studies 10 (2005) 4, pp. 431-464

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Hayes, Rachel M.; Schaefer, Scott - In: The Rand journal of economics 31 (2000) 2, pp. 273-293

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Engel, Ellen; Hayes, Rachel M.; Wang, Xue - In: Journal of accounting & economics 44 (2007) 1, pp. 116-145

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Engel, Ellen; Hayes, Rachel M.; Wang, Xue - In: Journal of accounting & economics 49 (2010) 1, pp. 136-155

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Hayes, Rachel M.; Schaefer, Scott - In: Journal of financial economics 94 (2009) 2, pp. 280-290

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Hayes, Rachel M.; Oyer, Paul; Schaefer, Scott - 2004

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