References

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• 1991Earnings Management During Import Relief Investigations8,369 cited
• 2005Performance matched discretionary accrual measures6,963 cited
• 2005The economic implications of corporate financial reporting6,337 cited
• 2003Earnings Management through Real Activities Manipulation5,422 cited
• 2002The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors5,163 cited
• 2002Audit committee, board of director characteristics, and earnings management4,633 cited
• 1985The effect of bonus schemes on accounting decisions3,311 cited
• 1998The Effect of Audit Quality on Earnings Management*3,243 cited
• 2008Real and Accrual-Based Earnings Management in the Pre- and Post-Sarbanes-Oxley Periods3,082 cited
• 1994Debt covenant violation and manipulation of accruals2,773 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
• 2003Institutional Investors and Executive Compensation2,012 cited
• 2002Errors in Estimating Accruals: Implications for Empirical Research