References

• 2003Earnings management and investor protection: an international comparison5,395 cited
• 2000The effect of international institutional factors on properties of accounting earnings3,198 cited
• 2008Mandatory IFRS Reporting around the World: Early Evidence on the Economic Consequences2,174 cited
• 2003Incentives versus standards: properties of accounting income in four East Asian countries2,078 cited
• 1999The Boundaries of Financial Reporting and How to Extend Them1,930 cited
• 1999Have Financial Statements Lost Their Relevance?1,917 cited
• 1997Changes in the value-relevance of earnings and book values over the past forty years1,788 cited
• 2006The Importance of Reporting Incentives: Earnings Management in European Private and Public Firms1,687 cited
• 1998The relation between earnings and cash flows1,552 cited
• 2006Financial reporting incentives for conservative accounting: The influence of legal and political institutions1,117 cited
• 2001Accruals and the Prediction of Future Cash Flows925 cited
• 2005Earnings management and cross listing: Are reconciled earnings comparable to US earnings?Π785 cited
• 1999Use of R2 in accounting research: measuring changes in value relevance over the last four decades734 cited
• 1994The Ability of Earnings to Predict Future Earnings and Cash Flow