References

• 2005Performance matched discretionary accrual measures6,963 cited
• 2005The economic implications of corporate financial reporting6,337 cited
• 2003Earnings Management through Real Activities Manipulation5,422 cited
• 1999A Review of the Earnings Management Literature and Its Implications for Standard Setting4,637 cited
• 2008Real and Accrual-Based Earnings Management in the Pre- and Post-Sarbanes-Oxley Periods3,082 cited
• 1998The Influence of Institutional Investors on Myopic R&D Investment Behavior3,013 cited
• 2008Accrual-Based and Real Earnings Management Activities Around Seasoned Equity Offerings2,489 cited
• 2005Corporate tax avoidance and high-powered incentives2,187 cited
• 2004The Economic Implications of Corporate Financial Reporting1,998 cited
• 2000Earnings Management: Reconciling the Views of Accounting Academics, Practitioners, and Regulators1,932 cited
• 1998The relation between earnings and cash flows1,552 cited
• 2001Performance Matched Discretionary Accrual Measures1,420 cited
• 1996Proxies for the corporate marginal tax rate640 cited
• 2004The Economic Implications of Corporate Financial Reporting621 cited
• 2004Corporate Tax Avoidance and High Powered Incentives