References

• 1980Competitive Strategy: Techniques for Analyzing Industries and Competitors16,592 cited
• 1983Limited-Dependent and Qualitative Variables in Econometrics13,338 cited
• 1991Earnings Management During Import Relief Investigations8,369 cited
• 1995Detecting Earnings Management.6,532 cited
• 2001The theory and practice of corporate finance: evidence from the field5,947 cited
• 1999A Review of the Earnings Management Literature and Its Implications for Standard Setting4,637 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
• 1997Trade Credit: Theories and Evidence2,600 cited
• 1996The pricing of discretionary accruals1,662 cited
• 2003Determinants of market reactions to restatement announcements1,259 cited
• 2008Financial Accounting Standards Board (FASB)1,095 cited
• 2002Evidence from Auditors about Managers' and Auditors' Earnings Management Decisions1,044 cited
• 1998Earnings management and the performance of seasoned equity offerings1I gratefully acknowledge the comments and suggestions of Philip Berger, Patricia Dechow, Kenneth Gaver (the referee), Robert Holthausen, Wayne Mikkelson (the editor), and Richard Sloan. I also thank Andrew Alford, Brad Barber, Randolph Beatty, Ilia Dichev, Paul Fisher, Gary Gorton, Paul Griffin, David Larcker, Mark Low, Patricia O'Brien, Madhav Rajan, Jay Ritter, Mark Vargus, Robert Verrecchia, Franco Wong, and workshop participants at the 1996 American Accounting Association meetings, Columbia University, Emory University, INSEAD, London Business School, MIT, New York University, Northwestern University, Purdue University, University of California at Davis, University of Chicago, University of Michigan, University of Minnesota, University of Pennsylvania, and Yale University for useful comments. I am indebted to Mark Vargus for access to his FORTRAN sub-routines. Errors and omissions are my responsibility.1