References

• 2003Earnings Management through Real Activities Manipulation5,422 cited
• 1997Earnings management to avoid earnings decreases and losses3,839 cited
• 2008Real and Accrual-Based Earnings Management in the Pre- and Post-Sarbanes-Oxley Periods3,082 cited
• 2008Accrual-Based and Real Earnings Management Activities Around Seasoned Equity Offerings2,489 cited
• 1999Bank loan loss provisions: a reexamination of capital management, earnings management and signaling effects914 cited
• 2002Earnings Management to Avoid Earnings Declines across Publicly and Privately Held Banks844 cited
• 2003Loan loss provisioning and economic slowdowns: too much, too late?817 cited
• 1995Managing Financial Reports of Commercial Banks: The Influence of Taxes, Regulatory Capital, and Earnings748 cited
• 2015Managing for the Moment: The Role of Earnings Management via Real Activities versus Accruals in SEO Valuation622 cited
• 1996Discretionary behavior with respect to allowances for loan losses and the behavior of security prices553 cited
• 2010Did Fair-Value Accounting Contribute to the Financial Crisis?529 cited
• 2010Value Relevance of FAS No. 157 Fair Value Hierarchy Information and the Impact of Corporate Governance Mechanisms513 cited
• 2007Financial reporting quality: is fair value a plus or a minus?419 cited
• 2009Fair value accounting and gains from asset securitizations: A convenient earnings management tool with compensation side-benefits