References

• 2005The economic implications of corporate financial reporting6,337 cited
• 2005Cognitive Reflection and Decision Making5,253 cited
• 1999A Review of the Earnings Management Literature and Its Implications for Standard Setting4,637 cited
• 1985The effect of bonus schemes on accounting decisions3,311 cited
• 1985Methods of coping with social desirability bias: A review2,334 cited
• 1995Annual bonus schemes and the manipulation of earnings1,137 cited
• 2002Evidence from Auditors about Managers' and Auditors' Earnings Management Decisions1,044 cited
• 2002Sex differences and statistical stereotyping in attitudes toward financial risk1,013 cited
• 1996Causes and Effects of Discretionary Asset Write-Offs654 cited
• 1995Additional evidence on bonus plans and income management622 cited
• 1999Earnings-based bonus plans and earnings management by business-unit managers569 cited
• 2006Accounting Discretion in Fair Value Estimates: An Examination of SFAS 142 Goodwill Impairments546 cited
• 2001Estimating Risk Attitudes using Lotteries: A Large Sample Approach442 cited
• 2008The implications of unverifiable fair-value accounting: Evidence from the political economy of goodwill accounting417 cited
• 2004