References

• 2003Earnings management and investor protection: an international comparison5,395 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
• 2008International Accounting Standards and Accounting Quality3,050 cited
• 2004Earnings quality in UK private firms: comparative loss recognition timeliness2,377 cited
• 1999Bank loan loss provisions: a reexamination of capital management, earnings management and signaling effects914 cited
• 2005Economic Effects of Tightening Accounting Standards to Restrict Earnings Management883 cited
• 2002Earnings Management to Avoid Earnings Declines across Publicly and Privately Held Banks844 cited
• 2007Financial statement effects of adopting international accounting standards: the case of Germany831 cited
• 2003Loan loss provisioning and economic slowdowns: too much, too late?825 cited
• 1994Why Bank Credit Policies Fluctuate: A Theory and Some Evidence807 cited
• 2009The crisis of fair-value accounting: Making sense of the recent debate805 cited
• 1995Managing Financial Reports of Commercial Banks: The Influence of Taxes, Regulatory Capital, and Earnings748 cited
• 2005Conditional and Unconditional Conservatism:Concepts and Modeling