References

• 1998Law and Finance17,902 cited
• 1991Economic Growth in a Cross Section of Countries9,446 cited
• 1989Economic Growth in a Cross Section of Countries8,385 cited
• 1991Earnings Management During Import Relief Investigations8,369 cited
• 2005Performance matched discretionary accrual measures6,963 cited
• 2003Earnings management and investor protection: an international comparison5,395 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
• 1997The conservatism principle and the asymmetric timeliness of earnings13,988 cited
• 1997Earnings management to avoid earnings decreases and losses3,839 cited
• 2012Detecting Earnings Management3,821 cited
• 2000The effect of international institutional factors on properties of accounting earnings3,198 cited
• 2008International Accounting Standards and Accounting Quality3,050 cited
• 1999Earnings Management to Exceed Thresholds2,764 cited
• 2003Incentives versus standards: properties of accounting income in four East Asian countries2,078 cited