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
- 1995Detecting Earnings Management.6,532 cited
- 2005The economic implications of corporate financial reporting6,337 cited
- 1985Positive Accounting Theory5,837 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
- 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
- 1985The effect of bonus schemes on accounting decisions3,311 cited
- 1980The Pricing of Audit Services: Theory and Evidence2,841 cited
- 1994Debt covenant violation and manipulation of accruals2,773 cited
- 1999Earnings Management to Exceed Thresholds2,764 cited
- 2011The effects of bonus schemes on accounting decisions2,579 cited
- 2004
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