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Research Design Issues in Studies Using Discretionary Accruals

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References

1991Earnings Management During Import Relief Investigations8,369 cited
2005Performance matched discretionary accrual measures6,963 cited
1995Detecting Earnings Management.6,532 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
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
1985The effect of bonus schemes on accounting decisions3,311 cited
1994Debt covenant violation and manipulation of accruals2,773 cited
2007It's All about Me: Narcissistic Chief Executive Officers and Their Effects on Company Strategy and Performance2,070 cited
2002Discussion of the Quality of Accruals and Earnings: The Role of Accrual Estimation Errors1,615 cited
2001Performance Matched Discretionary Accrual Measures1,420 cited

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1994

Debt-covenant violations and managers' accounting responses

1,250 cited

1999On the Association between Voluntary Disclosure and Earnings Management1,218 cited

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