this work references cited by second hop· second hop is a sample of the most-cited connectionsReferences
- 1976Theory of the firm: Managerial behavior, agency costs and ownership structure71,441 cited
- 2005Performance matched discretionary accrual measures6,963 cited
- 2005The economic implications of corporate financial reporting6,337 cited
- 2003Earnings Management through Real Activities Manipulation5,422 cited
- 2002The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors5,163 cited
- 2010Understanding earnings quality: A review of the proxies, their determinants and their consequences4,171 cited
- 1997Earnings management to avoid earnings decreases and losses3,839 cited
- 2008International Accounting Standards and Accounting Quality3,050 cited
- 1994Debt covenant violation and manipulation of accruals2,773 cited
- 2009On the use of instrumental variables in accounting research2,416 cited
- 2011Evidence on the Trade-Off between Real Activities Manipulation and Accrual-Based Earnings Management2,298 cited
- 2011Predicting Material Accounting Misstatements*1,832 cited
- 1996The pricing of discretionary accruals1,662 cited
- 2010The Relation Between Earnings Management Using Real Activities Manipulation and Future Performance: Evidence from Meeting Earnings Benchmarks*1,418 cited
- 2013
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