References

• 1998Law and Finance17,902 cited
• 2008Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches10,793 cited
• 1991Earnings Management During Import Relief Investigations8,369 cited
• 1980Financial Ratios and the Probabilistic Prediction of Bankruptcy6,005 cited
• 2000Sources, Procedures, and Microeconomic Effects of Innovation4,273 cited
• 2008The law and economics of self-dealing3,514 cited
• 2005The market pricing of accruals quality3,101 cited
• 1994Debt covenant violation and manipulation of accruals2,773 cited
• 2009On the use of instrumental variables in accounting research2,416 cited
• 1996The capitalization, amortization, and value-relevance of R&D1,947 cited
• 1999The Boundaries of Financial Reporting and How to Extend Them1,930 cited
• 1985Disclosure of Nonproprietary Information1,923 cited
• 2001The relevance of the value-relevance literature for financial accounting standard setting1,741 cited
• 2001The Stock Market Valuation of Research and Development Expenditures1,734 cited
• 2001Intangibles: Management, Measurement, and Reporting1,482 cited