References

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• 1992The Cross-Section of Expected Stock Returns17,251 cited
• 1973Risk, Return, and Equilibrium: Empirical Tests14,248 cited
• 2008Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches10,793 cited
• 1991Earnings Management During Import Relief Investigations8,369 cited
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• 1997Earnings management to avoid earnings decreases and losses3,839 cited
• 2005The market pricing of accruals quality3,101 cited
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• 1994Accounting earnings and cash flows as measures of firm performance2,584 cited
• 2009On the use of instrumental variables in accounting research2,416 cited
• 2004Default Risk in Equity Returns1,997 cited
• 1997Changes in the value-relevance of earnings and book values over the past forty years