References

• 1991Earnings Management During Import Relief Investigations8,369 cited
• 2005Performance matched discretionary accrual measures6,963 cited
• 2003Earnings Management through Real Activities Manipulation5,422 cited
• 1999A Review of the Earnings Management Literature and Its Implications for Standard Setting4,637 cited
• 1997Earnings management to avoid earnings decreases and losses3,839 cited
• 2012Detecting Earnings Management3,821 cited
• 2015Managing for the Moment: The Role of Earnings Management via Real Activities versus Accruals in SEO Valuation622 cited
• 2010Health systems in transition.600 cited
• 2006EUROPEAN ACCOUNTING REVIEW252 cited
• 2009Accrual Accounting in EU Local Governments: One Method, Several Approaches247 cited
• 2005How do nonprofit hospitals manage earnings?203 cited
• 2011Earnings Management Using Real Activities: Evidence from Nonprofit Hospitals202 cited
• 2007Earnings management and the distribution of earnings relative to targets: UK evidence117 cited
• 2008Governing decentralization in health care under tough budget constraint: What can we learn from the Italian experience?114 cited
• 2008CREATIVE ACCRUAL ACCOUNTING IN THE PUBLIC SECTOR: ‘MILKING’ WATER UTILITIES TO BALANCE MUNICIPAL BUDGETS AND ACCOUNTS