References

• 1991Earnings Management During Import Relief Investigations8,369 cited
• 2005Performance matched discretionary accrual measures6,963 cited
• 1985Positive Accounting Theory5,837 cited
• 2003Earnings management and investor protection: an international comparison5,395 cited
• 2012Detecting Earnings Management3,821 cited
• 2001Empirical research on accounting choice1,764 cited
• 1996The pricing of discretionary accruals1,662 cited
• 1999On the Association between Voluntary Disclosure and Earnings Management1,218 cited
• 1999Use of R2 in accounting research: measuring changes in value relevance over the last four decades734 cited
• 1995Stakeholders' implicit claims and accounting method choice557 cited
• 1994Earnings management preceding management buyout offers502 cited
• 1994The Value Relevance of German Accounting Measures: An Empirical Analysis465 cited
• 1996The financial performance of reverse leveraged buyouts257 cited
• 2005The Effect of Earnings Management on the Asymmetric Timeliness of Earnings176 cited
• 1994Incentives and disincentives for financial disclosure: Voluntary disclosure of defined benefit87 cited