References

• 1991Earnings Management During Import Relief Investigations8,369 cited
• 2005Performance matched discretionary accrual measures6,963 cited
• 1996Beyond Accuracy: What Data Quality Means to Data Consumers4,663 cited
• 2002Data quality assessment1,747 cited
• 2008Financial Accounting Standards Board (FASB)1,095 cited
• 2008Earnings volatility and earnings predictability637 cited
• 2002Managerial Incentives in Nonprofit Organizations: Evidence from Hospitals261 cited
• 2010Does it add up? Early evidence on the data quality of XBRL filings to the SEC210 cited
• 2014Materiality Guidance of the Major Public Accounting Firms206 cited
• 2005How do nonprofit hospitals manage earnings?203 cited
• 2011Earnings Management Using Real Activities: Evidence from Nonprofit Hospitals202 cited
• 2015Extreme Markup: The Fifty US Hospitals With The Highest Charge-To-Cost Ratios189 cited
• 2012The Effect of First Wave Mandatory XBRL Reporting across the Financial Information Environment154 cited
• 2004The Declining Value‐relevance of Accounting Information and Non‐Information‐based Trading: An Empirical Analysis*141 cited
• 2011Institutional Drivers of Reporting Decisions in Nonprofit Hospitals