References

• 1998Law and Finance17,902 cited
• 1997Legal Determinants of External Finance9,776 cited
• 2000Investor protection and corporate governance6,847 cited
• 2003Earnings management and investor protection: an international comparison5,395 cited
• 1995Earnings, Book Values, and Dividends in Equity Valuation*5,061 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
• 1997The conservatism principle and the asymmetric timeliness of earnings13,988 cited
• 1997Earnings management to avoid earnings decreases and losses3,839 cited
• 2008International Accounting Standards and Accounting Quality3,050 cited
• 2004Earnings quality in UK private firms: comparative loss recognition timeliness2,377 cited
• 2004What Determines Corporate Transparency?2,192 cited
• 2003Incentives versus standards: properties of accounting income in four East Asian countries2,078 cited
• 2016The Economics of Disclosure and Financial Reporting Regulation: Evidence and Suggestions for Future Research1,754 cited
• 2006The Importance of Reporting Incentives: Earnings Management in European Private and Public Firms