References

• 1978Specification Tests in Econometrics18,788 cited
• 1991Earnings Management During Import Relief Investigations8,369 cited
• 2005The economic implications of corporate financial reporting6,337 cited
• 1980Financial Ratios and the Probabilistic Prediction of Bankruptcy6,005 cited
• 2003Earnings Management through Real Activities Manipulation5,422 cited
• 1985The Determinants of Firms' Hedging Policies3,270 cited
• 2008Real and Accrual-Based Earnings Management in the Pre- and Post-Sarbanes-Oxley Periods3,082 cited
• 1998Earnings Management and the Long‐Run Market Performance of Initial Public Offerings2,300 cited
• 2004CEO incentives and earnings management2,270 cited
• 1996Who Manages Risk? An Empirical Examination of Risk Management Practices in the Gold Mining Industry1,432 cited
• 2001The Use of Foreign Currency Derivatives and Firm Market Value1,060 cited
• 1997Smoothing income in anticipation of future earnings913 cited
• 1988An Explanation for Accounting Income Smoothing907 cited
• 1999The impact of cash flow volatility on discretionary investment and the costs of debt and equity financing903 cited
• 2006Firm Value and Hedging: Evidence from U.S. Oil and Gas Producers