References

• 1991Earnings Management During Import Relief Investigations8,369 cited
• 1995Earnings, Book Values, and Dividends in Equity Valuation*5,061 cited
• 1997Earnings management to avoid earnings decreases and losses3,839 cited
• 2012Detecting Earnings Management3,821 cited
• 1998The Effect of Audit Quality on Earnings Management*3,243 cited
• 1994Debt covenant violation and manipulation of accruals2,773 cited
• 1999Earnings Management to Exceed Thresholds2,764 cited
• 1994Accounting earnings and cash flows as measures of firm performance2,584 cited
• 2011The effects of bonus schemes on accounting decisions2,579 cited
• 2001Capital markets research in accounting2,575 cited
• 1995The information content of losses2,315 cited
• 2000Earnings Management: Reconciling the Views of Accounting Academics, Practitioners, and Regulators1,932 cited
• 1999Have Financial Statements Lost Their Relevance?1,917 cited
• 1997Changes in the value-relevance of earnings and book values over the past forty years1,788 cited
• 1989An analysis of intertemporal and cross-sectional determinants of earnings response coefficients1,685 cited