References

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• 1973The Pricing of Options and Corporate Liabilities29,064 cited
• 1973Risk, Return, and Equilibrium: Empirical Tests14,248 cited
• 2008Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches10,793 cited
• 1991Earnings Management During Import Relief Investigations8,369 cited
• 2005Performance matched discretionary accrual measures6,963 cited
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• 1985Positive Accounting Theory5,837 cited
• 2003Earnings Management through Real Activities Manipulation5,422 cited
• 2003Earnings management and investor protection: an international comparison5,395 cited
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• 2008Real and Accrual-Based Earnings Management in the Pre- and Post-Sarbanes-Oxley Periods3,082 cited
• 1999Earnings Management to Exceed Thresholds