References

• 1991Earnings Management During Import Relief Investigations8,369 cited
• 2003Earnings management and investor protection: an international comparison5,395 cited
• 1999A Review of the Earnings Management Literature and Its Implications for Standard Setting4,637 cited
• 1997Earnings management to avoid earnings decreases and losses3,839 cited
• 1999Earnings Management to Exceed Thresholds2,764 cited
• 2004Earnings quality in UK private firms: comparative loss recognition timeliness2,377 cited
• 1995The information content of losses2,315 cited
• 2003Incentives versus standards: properties of accounting income in four East Asian countries2,078 cited
• 2000Earnings Management: Reconciling the Views of Accounting Academics, Practitioners, and Regulators1,932 cited
• 2001Empirical research on accounting choice1,764 cited
• 2006The Importance of Reporting Incentives: Earnings Management in European Private and Public Firms1,687 cited
• 2003Why Are Earnings Kinky? An Examination of the Earnings Management Explanation827 cited
• 2005Earnings management and cross listing: Are reconciled earnings comparable to US earnings?Π785 cited
• 2003Earnings Management: New Evidence Based on Deferred Tax Expense726 cited
• 1993