References

• 1991Earnings Management During Import Relief Investigations8,369 cited
• 2005Performance matched discretionary accrual measures6,963 cited
• 1995Detecting Earnings Management.6,532 cited
• 2003Earnings Management through Real Activities Manipulation5,422 cited
• 2003Earnings management and investor protection: an international comparison5,395 cited
• 1997Earnings management to avoid earnings decreases and losses3,839 cited
• 2012Detecting Earnings Management3,821 cited
• 1999Earnings Management to Exceed Thresholds2,764 cited
• 1996Do Stock Prices Fully Reflect Information in Accruals and Cash Flows About Future Earnings?2,636 cited
• 1995The information content of losses2,315 cited
• 1997Do Stock Prices Fully Reflect Information in Accruals and Cash Flows about Future Earnings?2,181 cited
• 2000The changing time-series properties of earnings, cash flows and accruals: Has financial reporting become more conservative?1,374 cited
• 2002Large–Sample Evidence on the Debt Covenant Hypothesis1,121 cited
• 2002Earnings Management to Avoid Earnings Declines across Publicly and Privately Held Banks844 cited
• 2003Why Are Earnings Kinky? An Examination of the Earnings Management Explanation