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The Difference between Earnings and Operating Cash Flow as an Indicator of Financial Reporting Fraud*

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References

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2012Detecting Earnings Management3,821 cited
1997An Empirical Analysis of the Relation between the Board of Director Composition and Financial Statement Fraud3,518 cited
1984Methodological Issues Related to the Estimation of Financial Distress Prediction Models2,889 cited
1994Debt covenant violation and manipulation of accruals2,773 cited
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1997Do Stock Prices Fully Reflect Information in Accruals and Cash Flows about Future Earnings?2,181 cited
1995Annual bonus schemes and the manipulation of earnings1,137 cited
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1994Accounting choice in troubled companies855 cited
1997Detecting GAAP violation: implications for assessing earnings management among firms with extreme financial performance701 cited

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1998

Fraudulently Misstated Financial Statements and Insider Trading: An Empirical Analysis.

483 cited

1995Issues in Testing Earnings Management and an Instrumental Variable Approach433 cited

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