References

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• 2008Real and Accrual-Based Earnings Management in the Pre- and Post-Sarbanes-Oxley Periods3,082 cited
• 2008Accrual-Based and Real Earnings Management Activities Around Seasoned Equity Offerings2,489 cited
• 2011Evidence on the Trade-Off between Real Activities Manipulation and Accrual-Based Earnings Management2,298 cited
• 2004The behaviour of the maximum likelihood estimator of limited dependent variable models in the presence of fixed effects1,208 cited
• 1995Managing Financial Reports of Commercial Banks: The Influence of Taxes, Regulatory Capital, and Earnings748 cited
• 2013Financial Accounting in the Banking Industry: A Review of the Empirical Literature740 cited
• 2010Implications for GAAP from an analysis of positive research in accounting605 cited
• 2006Favoritism in Mutual Fund Families? Evidence on Strategic Cross‐Fund Subsidization576 cited
• 2011Overvaluation and the Choice of Alternative Earnings Management Mechanisms513 cited
• 1987Limited Dependent Variable Models Using Panel Data454 cited
• 2001Does the Use of Financial Derivatives Affect Earnings Management Decisions?413 cited
• 2009Fair value accounting and gains from asset securitizations: A convenient earnings management tool with compensation side-benefits315 cited
• 2011