References

• 1995Detecting Earnings Management.6,532 cited
• 1997Earnings management to avoid earnings decreases and losses3,839 cited
• 2012Detecting Earnings Management3,821 cited
• 2001Capital markets research in accounting2,575 cited
• 2001Empirical research on accounting choice1,764 cited
• 2000Research design issues in earnings management studies998 cited
• 2001Empirical tax research in accounting956 cited
• 1991Taxes and Business Strategy: A Planning Approach920 cited
• 1988Evidence of Earnings Management from the Provision for Bad Debts920 cited
• 2003Earnings Management: New Evidence Based on Deferred Tax Expense726 cited
• 2000Accounting standards and value relevance of financial statements: An international analysis623 cited
• 1998Book-Tax Differences and Internal Revenue Service Adjustments574 cited
• 2001The Relation between Financial and Tax Reporting Measures of Income500 cited
• 2001The Influence of Tax and Nontax Costs on Book-Tax Reporting Differences: Public and Private Firms488 cited
• 1995Issues in Testing Earnings Management and an Instrumental Variable Approach433 cited