References

• 1991Earnings Management During Import Relief Investigations8,369 cited
• 2005Performance matched discretionary accrual measures6,963 cited
• 1985Positive Accounting Theory5,837 cited
• 2003Earnings management and investor protection: an international comparison5,395 cited
• 1999A Review of the Earnings Management Literature and Its Implications for Standard Setting4,637 cited
• 1997Earnings management to avoid earnings decreases and losses3,839 cited
• 2012Detecting Earnings Management3,821 cited
• 1999Earnings Management to Exceed Thresholds2,764 cited
• 2006The Importance of Reporting Incentives: Earnings Management in European Private and Public Firms1,687 cited
• 1988Evidence of Earnings Management from the Provision for Bad Debts920 cited
• 2002Earnings Management to Avoid Earnings Declines across Publicly and Privately Held Banks844 cited
• 2003Why Are Earnings Kinky? An Examination of the Earnings Management Explanation827 cited
• 2005PERFORMANCE MATCHED DISCRETIONARY ACCRUALS389 cited
• 2005Earnings Management? The Shapes of the Frequency Distributions of Earnings Metrics Are Not Evidence Ipso Facto354 cited
• 2003Management of the loss reserve accrual and the distribution of earnings in the property-casualty insurance industry