References

• 1991Earnings Management During Import Relief Investigations8,369 cited
• 2002The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors5,163 cited
• 2010Understanding earnings quality: A review of the proxies, their determinants and their consequences4,171 cited
• 1997The conservatism principle and the asymmetric timeliness of earnings13,988 cited
• 2002Disentangling the Incentive and Entrenchment Effects of Large Shareholdings3,845 cited
• 1997Earnings management to avoid earnings decreases and losses3,839 cited
• 2008International Accounting Standards and Accounting Quality3,050 cited
• 2000Is Group Affiliation Profitable in Emerging Markets? An Analysis of Diversified Indian Business Groups2,588 cited
• 2004Earnings quality in UK private firms: comparative loss recognition timeliness2,377 cited
• 2002Ferreting out Tunneling: An Application to Indian Business Groups1,680 cited
• 1998The relation between earnings and cash flows1,552 cited
• 2005Accrual reliability, earnings persistence and stock prices1,495 cited
• 2000Estimating the performance effects of business groups in emerging markets1,469 cited
• 2007Business Groups in Emerging Markets: Paragons or Parasites?1,394 cited
• 2002