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- 1980Agency Problems and the Theory of the Firm10,540 cited
- 1991Earnings Management During Import Relief Investigations8,369 cited
- 1995Detecting Earnings Management.6,532 cited
- 1985Positive Accounting Theory5,837 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
- 1998The Effect of Audit Quality on Earnings Management*3,243 cited
- 1999Earnings Management to Exceed Thresholds2,764 cited
- 1994Accounting earnings and cash flows as measures of firm performance2,584 cited
- 1990Positive Accounting Theory: A Ten Year Perspective.2,388 cited
- 1998Earnings Management and the Long‐Run Market Performance of Initial Public Offerings2,300 cited
- 2001Empirical research on accounting choice1,764 cited
- 1996The pricing of discretionary accruals1,662 cited
- 2001Institutional Investors and Equity Prices1,646 cited
- 1998
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