References

• 1991Earnings Management During Import Relief Investigations8,369 cited
• 2002The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors5,163 cited
• 1996Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC*4,076 cited
• 1997Earnings management to avoid earnings decreases and losses3,839 cited
• 2011The effects of bonus schemes on accounting decisions2,579 cited
• 2001The relevance of the value relevance literature for financial accounting standard setting: another view1,961 cited
• 2000Earnings Management: Reconciling the Views of Accounting Academics, Practitioners, and Regulators1,932 cited
• 2001The relevance of the value-relevance literature for financial accounting standard setting1,741 cited
• 1996The pricing of discretionary accruals1,662 cited
• 1998The relation between earnings and cash flows1,552 cited
• 1994Debt-covenant violations and managers' accounting responses1,250 cited
• 2002Evidence from Auditors about Managers' and Auditors' Earnings Management Decisions1,044 cited
• 2001Accruals and the Prediction of Future Cash Flows925 cited
• 1988Evidence of Earnings Management from the Provision for Bad Debts920 cited