References

• 1997Legal Determinants of External Finance9,776 cited
• 2003Earnings management and investor protection: an international comparison5,395 cited
• 1995Earnings, Book Values, and Dividends in Equity Valuation*5,061 cited
• 1999A Review of the Earnings Management Literature and Its Implications for Standard Setting4,637 cited
• 2002Audit committee, board of director characteristics, and earnings management4,633 cited
• 1997The conservatism principle and the asymmetric timeliness of earnings13,988 cited
• 2000The effect of international institutional factors on properties of accounting earnings3,198 cited
• 2003Conservatism in Accounting Part I: Explanations and Implications2,768 cited
• 2004Earnings quality in UK private firms: comparative loss recognition timeliness2,377 cited
• 2003Incentives versus standards: properties of accounting income in four East Asian countries2,078 cited
• 1997Legal Determinants of External Finance2,032 cited
• 2000Earnings Management: Reconciling the Views of Accounting Academics, Practitioners, and Regulators1,932 cited
• 2002Corporate ownership structure and the informativeness of accounting earnings in East Asia1,919 cited
• 2006The Importance of Reporting Incentives: Earnings Management in European Private and Public Firms1,687 cited