References

• 1996Higher market valuation of companies with a small board of directors6,614 cited
• 1995Earnings, Book Values, and Dividends in Equity Valuation*5,061 cited
• 1998The Effect of Audit Quality on Earnings Management*3,243 cited
• 2014A review of archival auditing research3,184 cited
• 1995The information content of losses2,315 cited
• 2001The relevance of the value relevance literature for financial accounting standard setting: another view1,961 cited
• 2002Evidence from Auditors about Managers' and Auditors' Earnings Management Decisions1,044 cited
• 1961The Theory and Measurement of Business Income970 cited
• 2005Economic Effects of Tightening Accounting Standards to Restrict Earnings Management883 cited
• 2003Principles-Based Accounting Standards582 cited
• 1997Earnings, adaptation and equity value.535 cited
• 1994The Value Relevance of German Accounting Measures: An Empirical Analysis465 cited
• 2014Measuring Country Differences in Enforcement of Accounting Standards: An Audit and Enforcement Proxy420 cited
• 2006Does Recognition versus Disclosure Matter? Evidence from Value-Relevance of Banks' Recognized and Disclosed Derivative Financial Instruments377 cited
• 2010Principles-Based versus Rules-Based Accounting Standards: The Influence of Standard Precision and Audit Committee Strength on Financial Reporting Decisions