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How has the financial crisis affected earnings management? A European study

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1991Earnings Management During Import Relief Investigations8,369 cited
2005Performance matched discretionary accrual measures6,963 cited
2003Earnings management and investor protection: an international comparison5,395 cited
1999A Review of the Earnings Management Literature and Its Implications for Standard Setting4,637 cited
2012Detecting Earnings Management3,821 cited
1985The effect of bonus schemes on accounting decisions3,311 cited
1994Accounting earnings and cash flows as measures of firm performance2,584 cited
2011The effects of bonus schemes on accounting decisions2,579 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.1,638 cited
2002Discussion of the Quality of Accruals and Earnings: The Role of Accrual Estimation Errors

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