References

• 1973Risk, Return, and Equilibrium: Empirical Tests14,248 cited
• 2005The economic implications of corporate financial reporting6,337 cited
• 1997Industry costs of equity5,793 cited
• 2003Earnings Management through Real Activities Manipulation5,422 cited
• 1999A Review of the Earnings Management Literature and Its Implications for Standard Setting4,637 cited
• 1997Earnings management to avoid earnings decreases and losses3,839 cited
• 1998The Influence of Institutional Investors on Myopic R&D Investment Behavior3,013 cited
• 1999Earnings Management to Exceed Thresholds2,764 cited
• 1996Do Stock Prices Fully Reflect Information in Accruals and Cash Flows About Future Earnings?2,636 cited
• 2004The Economic Implications of Corporate Financial Reporting1,998 cited
• 1996The capitalization, amortization, and value-relevance of R&D1,947 cited
• 2000Earnings Management: Reconciling the Views of Accounting Academics, Practitioners, and Regulators1,932 cited
• 1991Executive incentives and the horizon problem1,554 cited
• 2003Determinants of market reactions to restatement announcements1,259 cited
• 2002The Balance Sheet as an Earnings Management Constraint