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Discretionary Measurement of Financial Assets during the 2008 Financial Crisis
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References

  • 2001Econometric Analysis of Cross Section and Panel Data27,575 cited
  • 2008Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches10,793 cited
  • 1995Detecting Earnings Management.6,532 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
  • 1999Earnings Management to Exceed Thresholds2,764 cited
  • 2006Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches2,559 cited
  • 1999The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems1,659 cited
  • 2005Board Monitoring and Earnings Management: Do Outside Directors Influence Abnormal Accruals?1,358 cited
  • 1987An Analysis of the use of Accounting and Market Measures of Performance in Executive Compensation Contracts1,047 cited
  • 1999Bank loan loss provisions: a reexamination of capital management, earnings management and signaling effects914 cited
  • 1999Market Rewards Associated with Patterns of Increasing Earnings909 cited
  • 2002Earnings Management to Avoid Earnings Declines across Publicly and Privately Held Banks844 cited
  • 2009The crisis of fair-value accounting: Making sense of the recent debate805 cited

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  • 1995Managing Financial Reports of Commercial Banks: The Influence of Taxes, Regulatory Capital, and Earnings748 cited
  • 2006Management of Earnings and Analysts' Forecasts to Achieve Zero and Small Positive Earnings Surprises620 cited
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