References

• 1991Earnings Management During Import Relief Investigations8,369 cited
• 2005Performance matched discretionary accrual measures6,963 cited
• 1995Detecting Earnings Management.6,532 cited
• 2000Structural Equation Modeling and Regression: Guidelines for Research Practice6,417 cited
• 2003Earnings management and investor protection: an international comparison5,395 cited
• 2002The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors5,163 cited
• 1999A Review of the Earnings Management Literature and Its Implications for Standard Setting4,637 cited
• 2010Understanding earnings quality: A review of the proxies, their determinants and their consequences4,171 cited
• 1997The conservatism principle and the asymmetric timeliness of earnings13,988 cited
• 1997Earnings management to avoid earnings decreases and losses3,839 cited
• 2012Detecting Earnings Management3,821 cited
• 2000The effect of international institutional factors on properties of accounting earnings3,198 cited
• 2008International Accounting Standards and Accounting Quality3,050 cited
• 2009An empirical comparison of the efficacy of covariance-based and variance-based SEM2,904 cited
• 2003Conservatism in Accounting Part I: Explanations and Implications