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The quality of reported numbers by the management

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References

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2010Understanding earnings quality: A review of the proxies, their determinants and their consequences4,171 cited
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1999Earnings Management to Exceed Thresholds2,764 cited
1994Accounting earnings and cash flows as measures of firm performance2,584 cited
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2000Earnings Management: Reconciling the Views of Accounting Academics, Practitioners, and Regulators1,932 cited
1991Executive incentives and the horizon problem1,554 cited
1999On the Association between Voluntary Disclosure and Earnings Management1,218 cited
2006The Role of Accruals in Asymmetrically Timely Gain and Loss Recognition1,117 cited
2005

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Agency Costs of Overvalued Equity

1,003 cited

2000Research design issues in earnings management studies998 cited

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2015Prediction of Business Failure and Fraudulent Financial Reporting: Evidence from Malaysia26 cited
2018Earnings management in corporate enterprises in India22 cited
2022Business strategy and classification shifting: Indian evidence21 cited