this work references cited by second hopReferences
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- 1991Earnings Management During Import Relief Investigations8,369 cited
- 2005Performance matched discretionary accrual measures6,963 cited
- 2002The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors5,163 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
- 1985The effect of bonus schemes on accounting decisions3,311 cited
- 1998The Effect of Audit Quality on Earnings Management*3,243 cited
- 2005The market pricing of accruals quality3,101 cited
- 1994Debt covenant violation and manipulation of accruals2,773 cited
- 2011The effects of bonus schemes on accounting decisions2,579 cited
- 1990Positive Accounting Theory: A Ten Year Perspective.2,388 cited
- 2004Costs of Equity and Earnings Attributes2,387 cited
- 2002The rewards to meeting or beating earnings expectations1,706 cited
- 1996The pricing of discretionary accruals1,662 cited
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