References

• 1991Earnings Management During Import Relief Investigations8,369 cited
• 2005The economic implications of corporate financial reporting6,337 cited
• 1997Industry costs of equity5,793 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
• 2008Real and Accrual-Based Earnings Management in the Pre- and Post-Sarbanes-Oxley Periods3,082 cited
• 1998The Influence of Institutional Investors on Myopic R&D Investment Behavior3,013 cited
• 1999Earnings Management to Exceed Thresholds2,764 cited
• 1996Do Stock Prices Fully Reflect Information in Accruals and Cash Flows About Future Earnings?2,636 cited
• 2008Accrual-Based and Real Earnings Management Activities Around Seasoned Equity Offerings2,489 cited
• 1995The information content of losses2,315 cited
• 2000Earnings Management: Reconciling the Views of Accounting Academics, Practitioners, and Regulators1,932 cited
• 2001Empirical research on accounting choice1,764 cited
• 2002The rewards to meeting or beating earnings expectations