References

• 2005Performance matched discretionary accrual measures6,963 cited
• 1988Management ownership and market valuation6,910 cited
• 2000Investor protection and corporate governance6,847 cited
• 2003Earnings management and investor protection: an international comparison5,395 cited
• 1990Additional evidence on equity ownership and corporate value4,311 cited
• 1996Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC*4,076 cited
• 1997Earnings management to avoid earnings decreases and losses3,839 cited
• 2008International Accounting Standards and Accounting Quality3,050 cited
• 1998The Influence of Institutional Investors on Myopic R&D Investment Behavior3,013 cited
• 1994Debt covenant violation and manipulation of accruals2,773 cited
• 1999Earnings Management to Exceed Thresholds2,764 cited
• 2008Mandatory IFRS Reporting around the World: Early Evidence on the Economic Consequences2,174 cited
• 2003Institutional Investors and Executive Compensation2,012 cited
• 2000Earnings Management: Reconciling the Views of Accounting Academics, Practitioners, and Regulators1,932 cited
• 2002Corporate ownership structure and the informativeness of accounting earnings in East Asia