References

• 1976Theory of the firm: Managerial behavior, agency costs and ownership structure71,441 cited
• 1991Earnings Management During Import Relief Investigations8,369 cited
• 2003Earnings Management through Real Activities Manipulation5,422 cited
• 2012Detecting Earnings Management3,821 cited
• 1980On the Impossibility of Informationally Efficient Markets3,640 cited
• 2008Real and Accrual-Based Earnings Management in the Pre- and Post-Sarbanes-Oxley Periods3,082 cited
• 1992Liquidation Values and Debt Capacity: A Market Equilibrium Approach2,901 cited
• 1994Debt covenant violation and manipulation of accruals2,773 cited
• 1968The Cost of Transacting1,909 cited
• 1994Debt-covenant violations and managers' accounting responses1,250 cited
• 1985Optimal Release of Information By Firms1,105 cited
• 1985Predisclosure Information, Firm Capitalization, and Security Price Behavior Around Earnings Announcements1,005 cited
• 1994Anatomy of Financial Distress: An Examination of Junk-Bond Issuers940 cited
• 1988An Explanation for Accounting Income Smoothing907 cited
• 2003Characteristics of a firm's information environment and the information asymmetry between insiders and outsiders