this work references cited by second hop· second hop is a sample of the most-cited connectionsReferences
- 1991Earnings Management During Import Relief Investigations8,369 cited
- 2005Performance matched discretionary accrual measures6,963 cited
- 1995Detecting Earnings Management.6,532 cited
- 2002The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors5,163 cited
- 1999A Review of the Earnings Management Literature and Its Implications for Standard Setting4,637 cited
- 1985The effect of bonus schemes on accounting decisions3,311 cited
- 2008Real and Accrual-Based Earnings Management in the Pre- and Post-Sarbanes-Oxley Periods3,082 cited
- 1994Debt covenant violation and manipulation of accruals2,773 cited
- 2000Earnings Management: Reconciling the Views of Accounting Academics, Practitioners, and Regulators1,932 cited
- 2001Empirical research on accounting choice1,764 cited
- 1996The pricing of discretionary accruals1,662 cited
- 2002Management's Incentives to Avoid Negative Earnings Surprises1,615 cited
- 2005Equity Incentives and Earnings Management1,449 cited
- 2013Financial statement analysis and security valuation1,250 cited
- 2001The Mispricing of Abnormal Accruals1,116 cited
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