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- 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
- 2002Investor Protection and Corporate Valuation4,055 cited
- 1997The conservatism principle and the asymmetric timeliness of earnings13,988 cited
- 2002Disentangling the Incentive and Entrenchment Effects of Large Shareholdings3,845 cited
- 1997Earnings management to avoid earnings decreases and losses3,839 cited
- 1998The Effect of Audit Quality on Earnings Management*3,243 cited
- 2005The market pricing of accruals quality3,101 cited
- 2008International Accounting Standards and Accounting Quality3,050 cited
- 2003Conservatism in Accounting Part I: Explanations and Implications2,768 cited
- 1999Earnings Management to Exceed Thresholds2,764 cited
- 1994Accounting earnings and cash flows as measures of firm performance2,584 cited
- 2004Earnings quality in UK private firms: comparative loss recognition timeliness
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