References

• 2003Monte Carlo Methods in Financial Engineering3,818 cited
• 2011Predicting Material Accounting Misstatements*1,832 cited
• 2000Managerial Decisions and Long‐Term Stock Price Performance1,573 cited
• 2000Statistical Inference in Nonparametric Frontier Models: The State of the Art1,053 cited
• 1997Monte Carlo methods for security pricing856 cited
• 2012Adopting a Label: Heterogeneity in the Economic Consequences Around IAS/IFRS Adoptions715 cited
• 2015A Review of the IFRS-Adoption Literature552 cited
• 2012Intended and Unintended Consequences of Mandatory IFRS Adoption: A Review of Extant Evidence and Suggestions for Future Research489 cited
• 2009Debt Covenants and Accounting Conservatism468 cited
• 1993Costs of technical violation of accounting-based debt covenants443 cited
• 2014The effect of mandatory IFRS adoption on real and accrual-based earnings management activities256 cited
• 2011Accounting standards and debt covenants: Has the “balance sheet approach” led to a decline in the use of balance sheet covenants?251 cited
• 1988Economic consequences of accounting standards246 cited
• 2012Impact of Proximity to Debt Covenant Violation on Earnings Management218 cited
• 2010