References

• 1983Separation of Ownership and Control19,446 cited
• 1980Agency Problems and the Theory of the Firm10,540 cited
• 1991Earnings Management During Import Relief Investigations8,369 cited
• 2005Performance matched discretionary accrual measures6,963 cited
• 1995Detecting Earnings Management.6,532 cited
• 1985Positive Accounting Theory5,837 cited
• 1999A Review of the Earnings Management Literature and Its Implications for Standard Setting4,637 cited
• 1997Earnings management to avoid earnings decreases and losses3,839 cited
• 2012Detecting Earnings Management3,821 cited
• 1994Debt covenant violation and manipulation of accruals2,773 cited
• 1999Earnings Management to Exceed Thresholds2,764 cited
• 1978Towards a Positive Theory of the Determination of Accounting Standards.2,664 cited
• 1998Earnings Management and the Long‐Run Market Performance of Initial Public Offerings2,300 cited
• 2003Incentives versus standards: properties of accounting income in four East Asian countries2,078 cited
• 2006The Importance of Reporting Incentives: Earnings Management in European Private and Public Firms1,687 cited