References

• 1991Earnings Management During Import Relief Investigations8,369 cited
• 1996Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC*4,076 cited
• 1997Earnings management to avoid earnings decreases and losses3,839 cited
• 1999Earnings Management to Exceed Thresholds2,764 cited
• 1995The information content of losses2,315 cited
• 1998Earnings Management and the Long‐Run Market Performance of Initial Public Offerings2,300 cited
• 2002Small Business Credit Availability and Relationship Lending: The Importance of Bank Organisational Structure1,913 cited
• 2006The Importance of Reporting Incentives: Earnings Management in European Private and Public Firms1,687 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
• 2002Earnings Management to Avoid Earnings Declines across Publicly and Privately Held Banks844 cited
• 2003Why Are Earnings Kinky? An Examination of the Earnings Management Explanation827 cited
• 2004How Much Will Firms Pay for Earnings That Do Not Exist? Evidence of Taxes Paid on Allegedly Fraudulent Earnings396 cited