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• 2010The effectiveness of corporate governance and external audit on constraining earnings management practice in the UK104 cited
• 2007Motives for fixed-asset revaluation: An empirical analysis with Swiss data94 cited
• 2003Do Accounting Standards Influence the Level of Earnings Management? Evidence from Germany80 cited
• 2012Asset revaluations, future firm performance and firm-level corporate governance arrangements: New evidence from Brazil76 cited
• 2010LOCAL GOVERNMENTS, UNEXPECTED DEPRECIATION AND FINANCIAL PERFORMANCE ADJUSTMENT75 cited
• 2004Creative Accounting: Nature, Incidence and Ethical Issues75 cited
• 2001A Framework for the Classification of Accounts Manipulations68 cited
• 2015Do managers manipulate earnings prior to management buyouts?61 cited
• 2022Do liquid assets lure managers? Evidence from corporate misconduct59 cited
• 2005La investigación sobreEarnings Managements58 cited
• 2006Effects of database choice on international accounting research54 cited
• 2018Fair Value Measurement for Long-Lived Operating Assets: Research Evidence47 cited
• 2002The ownership structure of UK firms and the informativeness of accounting earnings46 cited
• 2010The Impact of CEO Career Concerns on Accruals Based and Real Earnings Management