References

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• 2005Performance matched discretionary accrual measures6,963 cited
• 1968An Empirical Evaluation of Accounting Income Numbers6,384 cited
• 1999A Review of the Earnings Management Literature and Its Implications for Standard Setting4,637 cited
• 1992The investment opportunity set and corporate financing, dividend, and compensation policies3,591 cited
• 1956DISTRIBUTION OF INCOMES OF CORPORATIONS AMONG DIVIDENDS, RETAINED EARNINGS AND TAXES3,426 cited
• 1980Measuring security price performance3,370 cited
• 1977Estimating betas from nonsynchronous data2,751 cited
• 2001Capital markets research in accounting2,575 cited
• 1989Post-Earnings-Announcement Drift: Delayed Price Response or Risk Premium?2,314 cited
• 1990Evidence that stock prices do not fully reflect the implications of current earnings for future earnings2,010 cited
• 1991Event-study methodology under conditions of event-induced variance1,790 cited
• 2002Errors in Estimating Accruals: Implications for Empirical Research1,683 cited
• 1996The pricing of discretionary accruals1,662 cited
• 1993Additional evidence on the association between the investment opportunity set and corporate financing, dividend, and compensation policies