References

• 1968An Empirical Evaluation of Accounting Income Numbers6,384 cited
• 1997The conservatism principle and the asymmetric timeliness of earnings13,988 cited
• 1997Earnings management to avoid earnings decreases and losses3,839 cited
• 1994Debt covenant violation and manipulation of accruals2,773 cited
• 1999Earnings Management to Exceed Thresholds2,764 cited
• 2011The effects of bonus schemes on accounting decisions2,579 cited
• 1995The information content of losses2,315 cited
• 2000The changing time-series properties of earnings, cash flows and accruals: Has financial reporting become more conservative?1,374 cited
• 1994Debt-covenant violations and managers' accounting responses1,250 cited
• 2000Research design issues in earnings management studies998 cited
• 1988Evidence of Earnings Management from the Provision for Bad Debts920 cited
• 1997Smoothing income in anticipation of future earnings913 cited
• 1999Market Rewards Associated with Patterns of Increasing Earnings909 cited
• 2002Earnings Management to Avoid Earnings Declines across Publicly and Privately Held Banks844 cited
• 2003Why Are Earnings Kinky? An Examination of the Earnings Management Explanation