References

• 1991Earnings Management During Import Relief Investigations8,369 cited
• 2005The economic implications of corporate financial reporting6,337 cited
• 2003Earnings Management through Real Activities Manipulation5,422 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
• 2008Real and Accrual-Based Earnings Management in the Pre- and Post-Sarbanes-Oxley Periods3,082 cited
• 2000Earnings Management: Reconciling the Views of Accounting Academics, Practitioners, and Regulators1,932 cited
• 2002Discussion of the Quality of Accruals and Earnings: The Role of Accrual Estimation Errors1,615 cited
• 2010The Relation Between Earnings Management Using Real Activities Manipulation and Future Performance: Evidence from Meeting Earnings Benchmarks*1,418 cited
• 2007Determinants of weaknesses in internal control over financial reporting1,391 cited
• 2007Accruals Quality and Internal Control over Financial Reporting1,365 cited
• 2001The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors1,120 cited
• 1999The Future as History: The Prospects for Global Convergence in Corporate Governance and its Implications1,038 cited
• 2008The Effect of SOX Internal Control Deficiencies and Their Remediation on Accrual Quality