References

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• 1995Diversification's effect on firm value3,069 cited
• 2003Conservatism in Accounting Part I: Explanations and Implications2,768 cited
• 2007Determinants of weaknesses in internal control over financial reporting1,391 cited
• 1996Causes and Effects of Discretionary Asset Write-Offs654 cited
• 2006The Sarbanes–Oxley Act and firms’ going-private decisions564 cited
• 2006Accounting Discretion in Fair Value Estimates: An Examination of SFAS 142 Goodwill Impairments546 cited
• 1987On cross-sectional analysis in accounting research541 cited
• 1987The association between accounting earnings and security returns for large and small firms528 cited
• 1988Write-Offs As Accounting Procedures to Manage Perceptions516 cited
• 2003The Impact of SFAS No. 131 on Information and Monitoring454 cited
• 1987Firm size and the information content of prices with respect to earnings453 cited
• 2004An Examination of Long-Lived Asset Impairments411 cited
• 2003Analyst Following and Market Liquidity*394 cited
• 2006Leading Indicators of Goodwill Impairment325 cited