References

• 1991Earnings Management During Import Relief Investigations8,369 cited
• 1995Detecting Earnings Management.6,532 cited
• 1999A Review of the Earnings Management Literature and Its Implications for Standard Setting4,637 cited
• 1995The New Issues Puzzle3,550 cited
• 1991The Long‐Run Performance of initial Public Offerings3,500 cited
• 2000Earnings Management: Reconciling the Views of Accounting Academics, Practitioners, and Regulators1,932 cited
• 1997Myth or Reality? The Long-Run Underperformance of Initial Public Offerings: Evidence from Venture and Nonventure Capital-Backed Companies1,456 cited
• 1997Market Efficiency, Long-Term Returns, and Behavioral Finance1,278 cited
• 1999On the Association between Voluntary Disclosure and Earnings Management1,218 cited
• 1997The Operating Performance of Firms Conducting Seasoned Equity Offerings1,098 cited
• 1988Evidence of Earnings Management from the Provision for Bad Debts920 cited
• 2000Do firms mislead investors by overstating earnings before seasoned equity offerings?599 cited
• 1992Optimistic reporting in the property- casualty insurance industry403 cited
• 1994Accounting Choices of Issuers of Initial Public Offerings*341 cited
• 1993