References

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• 2001Econometric Analysis of Cross Section and Panel Data27,575 cited
• 1995Another look at the instrumental variable estimation of error-components models19,861 cited
• 1995Initial conditions and moment restrictions in dynamic panel data models14,749 cited
• 1991Earnings Management During Import Relief Investigations8,369 cited
• 2005Performance matched discretionary accrual measures6,963 cited
• 1997Earnings management to avoid earnings decreases and losses3,839 cited
• 2005The market pricing of accruals quality3,101 cited
• 2012Endogeneity and the dynamics of internal corporate governance3,018 cited
• 1999Earnings Management to Exceed Thresholds2,764 cited
• 1996Corporate Disclosure Policy and Analyst Behavior.2,743 cited
• 2010The financial reporting environment: Review of the recent literature2,622 cited
• 1990Positive Accounting Theory: A Ten Year Perspective.2,388 cited
• 2004CEO incentives and earnings management2,270 cited
• 2000Earnings Management: Reconciling the Views of Accounting Academics, Practitioners, and Regulators