References

• 1970EFFICIENT CAPITAL MARKETS: A REVIEW OF THEORY AND EMPIRICAL WORK*15,723 cited
• 1970Efficient Capital Markets: A Review of Theory and Empirical Work13,616 cited
• 1991Earnings Management During Import Relief Investigations8,369 cited
• 1995Earnings, Book Values, and Dividends in Equity Valuation*5,061 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
• 1999Earnings Management to Exceed Thresholds2,764 cited
• 1996The pricing of discretionary accruals1,662 cited
• 2003The World Price of Earnings Opacity1,205 cited
• 2000Discretionary-accruals models and audit qualifications952 cited
• 2003Does Greater Firm‐Specific Return Variation Mean More or Less Informed Stock Pricing?951 cited
• 1997Smoothing income in anticipation of future earnings913 cited
• 1996A Market-Based Evaluation of Discretionary Accrual Models818 cited
• 1998Are Accruals during Initial Public Offerings Opportunistic?726 cited