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Creative accounting in small advancing countries

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1993Questionnaire Design, Interviewing and Attitude Measurement4,974 cited
1985Survey Research Methods.4,764 cited
1999A Review of the Earnings Management Literature and Its Implications for Standard Setting4,637 cited
2002Audit committee, board of director characteristics, and earnings management4,633 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
1997An Empirical Analysis of the Relation between the Board of Director Composition and Financial Statement Fraud3,518 cited
2003Earnings management and corporate governance: the role of the board and the audit committee2,787 cited
1995The information content of losses2,315 cited
2000Earnings Management: Reconciling the Views of Accounting Academics, Practitioners, and Regulators1,932 cited
1998Earnings management and the underperformance of seasoned equity offerings11We thank Brad Barber (the referee), Randy Beatty, Vic Bernard, K.C. Chan, Kent Daniel, M. DeFond, Laura Field, David Heike, Chuan Yang Hwang, Jonathan Karpoff, S.P. Kothari, Charles Lee, Wayne Mikkelson (the editor), Tim Opler, Krishna Palepu, K. Ramesh, Jay Ritter, Terry Shevlin, Doug Skinner, Sheridan Titman, Ross Watts, Jerry Zimmerman, and seminar participants at the University of California Finance and Accounting Conference (Davis, March 1995), the NBER Corporate Finance Conference (Boston, August 1995), the Center for Research in Security Prices Seminar (Chicago, October 1995), the American Finance Association Conference (San Francisco, 1996), the American Accounting Association Conference (Chicago, August 1996), the University of Michigan, and the University of Rochester for helpful comments and discussions.

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