References

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• 2005Performance matched discretionary accrual measures6,963 cited
• 2005The economic implications of corporate financial reporting6,337 cited
• 2003Earnings Management through Real Activities Manipulation5,422 cited
• 2008Real and Accrual-Based Earnings Management in the Pre- and Post-Sarbanes-Oxley Periods3,082 cited
• 2011Evidence on the Trade-Off between Real Activities Manipulation and Accrual-Based Earnings Management2,298 cited
• 2003Are Selling, General, and Administrative Costs “Sticky”?1,361 cited
• 2000Discretionary-accruals models and audit qualifications952 cited
• 2006Earnings Management Using Classification Shifting: An Examination of Core Earnings and Special Items825 cited
• 2002GAAP versus The Street: An Empirical Assessment of Two Alternative Definitions of Earnings819 cited
• 2005Internal governance structures and earnings management817 cited
• 2001Ratio Analysis and Equity Valuation: From Research to Practice707 cited
• 1996Causes and Effects of Discretionary Asset Write-Offs654 cited
• 2006Management of Earnings and Analysts' Forecasts to Achieve Zero and Small Positive Earnings Surprises620 cited