References

• 1973The Pricing of Options and Corporate Liabilities29,064 cited
• 1999A Review of the Earnings Management Literature and Its Implications for Standard Setting4,637 cited
• 2002Audit committee, board of director characteristics, and earnings management4,633 cited
• 1984Methodological Issues Related to the Estimation of Financial Distress Prediction Models2,889 cited
• 1990Positive Accounting Theory: A Ten Year Perspective.2,388 cited
• 1999The use of equity grants to manage optimal equity incentive levels1,457 cited
• 1988Evidence of Earnings Management from the Provision for Bad Debts920 cited
• 2002Empirical evidence on the relation between stock option compensation and risk taking863 cited
• 1995Managing Financial Reports of Commercial Banks: The Influence of Taxes, Regulatory Capital, and Earnings748 cited
• 1998Are Accruals during Initial Public Offerings Opportunistic?726 cited
• 1995Bank Differences in the Coordination of Regulatory Capital, Earnings, and Taxes663 cited
• 1999Earnings-based bonus plans and earnings management by business-unit managers569 cited
• 1996Discretionary behavior with respect to allowances for loan losses and the behavior of security prices553 cited
• 2003Are executive stock options associated with future earnings?476 cited