References

• 1991Some Tests of Specification for Panel Data: Monte Carlo Evidence and an Application to Employment Equations33,089 cited
• 1995Another look at the instrumental variable estimation of error-components models19,861 cited
• 1991Earnings Management During Import Relief Investigations8,369 cited
• 2005The economic implications of corporate financial reporting6,337 cited
• 2003Earnings Management through Real Activities Manipulation5,422 cited
• 1997Earnings management to avoid earnings decreases and losses3,839 cited
• 2008Real and Accrual-Based Earnings Management in the Pre- and Post-Sarbanes-Oxley Periods3,082 cited
• 1999Earnings Management to Exceed Thresholds2,764 cited
• 2008Accrual-Based and Real Earnings Management Activities Around Seasoned Equity Offerings2,489 cited
• 1995The information content of losses2,315 cited
• 2011Evidence on the Trade-Off between Real Activities Manipulation and Accrual-Based Earnings Management2,298 cited
• 2004CEO incentives and earnings management2,270 cited
• 2004The Economic Implications of Corporate Financial Reporting1,998 cited
• 1991Executive incentives and the horizon problem1,554 cited
• 1994Debt-covenant violations and managers' accounting responses