References

• 1976Theory of the firm: Managerial behavior, agency costs and ownership structure71,441 cited
• 1983Separation of Ownership and Control19,446 cited
• 1991Earnings Management During Import Relief Investigations8,369 cited
• 2005Performance matched discretionary accrual measures6,963 cited
• 1995Detecting Earnings Management.6,532 cited
• 1968An Empirical Evaluation of Accounting Income Numbers6,384 cited
• 1997Industry costs of equity5,793 cited
• 2003Earnings management and investor protection: an international comparison5,395 cited
• 2002The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors5,163 cited
• 1999A Review of the Earnings Management Literature and Its Implications for Standard Setting4,637 cited
• 2002Audit committee, board of director characteristics, and earnings management4,633 cited
• 2010Understanding earnings quality: A review of the proxies, their determinants and their consequences4,171 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
• 1997Disclosure level and the cost of equity capital.