References

• 1998Law and Finance17,902 cited
• 1991Earnings Management During Import Relief Investigations8,369 cited
• 2005Performance matched discretionary accrual measures6,963 cited
• 1995Detecting Earnings Management.6,532 cited
• 1998The Effect of Audit Quality on Earnings Management*3,243 cited
• 2000The effect of international institutional factors on properties of accounting earnings3,198 cited
• 2008Real and Accrual-Based Earnings Management in the Pre- and Post-Sarbanes-Oxley Periods3,082 cited
• 2008International Accounting Standards and Accounting Quality3,050 cited
• 2006What Works in Securities Laws?2,787 cited
• 1990Positive Accounting Theory: A Ten Year Perspective.2,388 cited
• 2000The Economic Consequences of Increased Disclosure2,369 cited
• 2008Mandatory IFRS Reporting around the World: Early Evidence on the Economic Consequences2,174 cited
• 1999The Economic Consequences of Increased Disclosure2,101 cited
• 2003Incentives versus standards: properties of accounting income in four East Asian countries2,078 cited
• 1999Have Financial Statements Lost Their Relevance?1,917 cited