References

• 1991Earnings Management During Import Relief Investigations8,369 cited
• 2005The economic implications of corporate financial reporting6,337 cited
• 2003Earnings management and investor protection: an international comparison5,395 cited
• 2002The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors5,163 cited
• 1997The conservatism principle and the asymmetric timeliness of earnings13,988 cited
• 1997Earnings management to avoid earnings decreases and losses3,839 cited
• 2012Detecting Earnings Management3,821 cited
• 2000The effect of international institutional factors on properties of accounting earnings3,198 cited
• 2003Conservatism in Accounting Part I: Explanations and Implications2,768 cited
• 1999Earnings Management to Exceed Thresholds2,764 cited
• 1994Accounting earnings and cash flows as measures of firm performance2,584 cited
• 2004Costs of Equity and Earnings Attributes2,387 cited
• 2000Earnings Management: Reconciling the Views of Accounting Academics, Practitioners, and Regulators1,932 cited
• 1999Have Financial Statements Lost Their Relevance?1,917 cited
• 1989An analysis of intertemporal and cross-sectional determinants of earnings response coefficients