References

• 1977Determinants of corporate borrowing13,160 cited
• 1991Earnings Management During Import Relief Investigations8,369 cited
• 1997Earnings management to avoid earnings decreases and losses3,839 cited
• 1994Accounting earnings and cash flows as measures of firm performance2,584 cited
• 1997Changes in the value-relevance of earnings and book values over the past forty years1,788 cited
• 2001Empirical research on accounting choice1,764 cited
• 1980Financial Theory and Corporate Policy.1,699 cited
• 1996The pricing of discretionary accruals1,662 cited
• 1988Evidence of Earnings Management from the Provision for Bad Debts920 cited
• 2005Credibility of Management Forecasts914 cited
• 1999Use of R2 in accounting research: measuring changes in value relevance over the last four decades734 cited
• 1998Abnormal returns to a fundamental analysis strategy.512 cited
• 1986The Association of Operating Cash Flow and Accruals with Security Returns385 cited
• 1990The incremental information content of cash-flow components293 cited
• 1986An Empirical Investigation of Pension Fund Property Rights.266 cited