References

• 1973Risk, Return, and Equilibrium: Empirical Tests14,248 cited
• 1993The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems8,544 cited
• 1991Earnings Management During Import Relief Investigations8,369 cited
• 2005Performance matched discretionary accrual measures6,963 cited
• 1996Higher market valuation of companies with a small board of directors6,614 cited
• 2002Audit committee, board of director characteristics, and earnings management4,633 cited
• 1990Additional evidence on equity ownership and corporate value4,311 cited
• 1996Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC*4,076 cited
• 2012Detecting Earnings Management3,821 cited
• 1997An Empirical Analysis of the Relation between the Board of Director Composition and Financial Statement Fraud3,518 cited
• 1998Earnings Management and the Long‐Run Market Performance of Initial Public Offerings2,300 cited
• 2004CEO incentives and earnings management2,270 cited
• 1995Executive compensation structure, ownership, and firm performance2,088 cited
• 2003Institutional Investors and Executive Compensation2,012 cited
• 1990Outside directors, board independence, and shareholder wealth