References

• 1991Earnings Management During Import Relief Investigations8,369 cited
• 1997Industry costs of equity5,793 cited
• 2010New Evidence on Measuring Financial Constraints: Moving Beyond the KZ Index5,574 cited
• 2003Earnings Management through Real Activities Manipulation5,422 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
• 1985The effect of bonus schemes on accounting decisions3,311 cited
• 2008Real and Accrual-Based Earnings Management in the Pre- and Post-Sarbanes-Oxley Periods3,082 cited
• 2001Disappearing dividends: changing firm characteristics or lower propensity to pay?3,039 cited
• 1993Risk Management: Coordinating Corporate Investment and Financing Policies2,897 cited
• 1994Debt covenant violation and manipulation of accruals2,773 cited
• 2011The effects of bonus schemes on accounting decisions2,579 cited
• 2008Accrual-Based and Real Earnings Management Activities Around Seasoned Equity Offerings2,489 cited
• 1998Earnings Management and the Long‐Run Market Performance of Initial Public Offerings2,300 cited
• 2011Evidence on the Trade-Off between Real Activities Manipulation and Accrual-Based Earnings Management