References

• 1999A Review of the Earnings Management Literature and Its Implications for Standard Setting4,637 cited
• 1998Issues and opinion on structural equation modeling4,577 cited
• 1997Earnings management to avoid earnings decreases and losses3,839 cited
• 2000Multivariate Data Analysis3,570 cited
• 1982Two Structural Equation Models: LISREL and PLS Applied to Consumer Exit-Voice Theory3,367 cited
• 1998The Influence of Institutional Investors on Myopic R&D Investment Behavior3,013 cited
• 1994Debt covenant violation and manipulation of accruals2,773 cited
• 2003Conservatism in Accounting Part I: Explanations and Implications2,768 cited
• 2002Management's Incentives to Avoid Negative Earnings Surprises1,615 cited
• 1994Debt-covenant violations and managers' accounting responses1,250 cited
• 1999On the Association between Voluntary Disclosure and Earnings Management1,218 cited
• 2000Fraudulent Financial Reporting: Consideration of Industry Traits and Corporate Governance Mechanisms1,185 cited
• 2002Evidence from Auditors about Managers' and Auditors' Earnings Management Decisions1,044 cited
• 1999Market Rewards Associated with Patterns of Increasing Earnings909 cited
• 2003Earnings Management: New Evidence Based on Deferred Tax Expense