References

• 1986Agency Costs of Free Cash Flow, Corporate Finance, and Takeovers17,216 cited
• 1991Earnings Management During Import Relief Investigations8,369 cited
• 2005Performance matched discretionary accrual measures6,963 cited
• 1980Financial Ratios and the Probabilistic Prediction of Bankruptcy6,005 cited
• 1985Positive Accounting Theory5,837 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
• 2002Audit committee, board of director characteristics, and earnings management4,633 cited
• 1991The Theory of Capital Structure4,371 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
• 1990Managerial discretion and optimal financing policies3,679 cited
• 1998The Effect of Audit Quality on Earnings Management*3,243 cited
• 2003Earnings management and corporate governance: the role of the board and the audit committee2,787 cited
• 1994Debt covenant violation and manipulation of accruals