this work references cited by second hop· second hop is a sample of the most-cited connectionsReferences
- 1991Earnings Management During Import Relief Investigations8,369 cited
- 2005Performance matched discretionary accrual measures6,963 cited
- 2002The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors5,163 cited
- 1999A Review of the Earnings Management Literature and Its Implications for Standard Setting4,637 cited
- 2002Audit committee, board of director characteristics, and earnings management4,633 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
- 2012Detecting Earnings Management3,821 cited
- 1998The Effect of Audit Quality on Earnings Management*3,243 cited
- 1984Methodological Issues Related to the Estimation of Financial Distress Prediction Models2,889 cited
- 2003Earnings management and corporate governance: the role of the board and the audit committee2,787 cited
- 1994Debt covenant violation and manipulation of accruals2,773 cited
- 1998Earnings Management and the Long‐Run Market Performance of Initial Public Offerings2,300 cited
- 2002The rewards to meeting or beating earnings expectations1,706 cited
- 2002
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