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EARNINGS MANAGEMENT IN ENGLISH NHS HOSPITAL TRUSTS

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1991Earnings Management During Import Relief Investigations8,369 cited
2002The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors5,163 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
1995The information content of losses2,315 cited
1998Earnings Management and the Long‐Run Market Performance of Initial Public Offerings2,300 cited
1998Earnings management and the underperformance of seasoned equity offerings11We thank Brad Barber (the referee), Randy Beatty, Vic Bernard, K.C. Chan, Kent Daniel, M. DeFond, Laura Field, David Heike, Chuan Yang Hwang, Jonathan Karpoff, S.P. Kothari, Charles Lee, Wayne Mikkelson (the editor), Tim Opler, Krishna Palepu, K. Ramesh, Jay Ritter, Terry Shevlin, Doug Skinner, Sheridan Titman, Ross Watts, Jerry Zimmerman, and seminar participants at the University of California Finance and Accounting Conference (Davis, March 1995), the NBER Corporate Finance Conference (Boston, August 1995), the Center for Research in Security Prices Seminar (Chicago, October 1995), the American Finance Association Conference (San Francisco, 1996), the American Accounting Association Conference (Chicago, August 1996), the University of Michigan, and the University of Rochester for helpful comments and discussions.1,638 cited
2002Discussion of the Quality of Accruals and Earnings: The Role of Accrual Estimation Errors1,615 cited
2001The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors1,120 cited
2000Research design issues in earnings management studies998 cited
1982Financial Reporting: An Accounting Revolution.

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