References

• 1999Earnings Management to Exceed Thresholds2,764 cited
• 2020Spillover of COVID-19: Impact on the Global Economy1,403 cited
• 2010Did Fair-Value Accounting Contribute to the Financial Crisis?529 cited
• 2004An Examination of Long-Lived Asset Impairments411 cited
• 2012Bank valuation and accounting discretion during a financial crisis353 cited
• 2009Global financial crisis: The challenge to accounting research328 cited
• 2012Relationship-Specificity, Contract Enforceability, and Income Smoothing229 cited
• 2011A Convenient Scapegoat: Fair Value Accounting by Commercial Banks during the Financial Crisis187 cited
• 2010Understanding financial crisis through accounting models182 cited
• 2008Fair Value Accounting is the Wrong Scapegoat for this Crisis121 cited
• 2018Income smoothing among European systemic and non-systemic banks120 cited
• 2018Management Deception, Big-Bath Accounting, and Information Asymmetry: Evidence from Linguistic Analysis105 cited
• 2015Management accounting practices before and during economic crisis: Evidence from Greece90 cited
• 1995Accounting for Strategic Positioning: Responding to the Crisis in Management Accounting187 cited
• 2008Creating a Bigger Bath Using the Deferred Tax Valuation Allowance