References

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• 2005The economic implications of corporate financial reporting6,337 cited
• 2003Earnings Management through Real Activities Manipulation5,422 cited
• 2008International Accounting Standards and Accounting Quality3,050 cited
• 2008Accrual-Based and Real Earnings Management Activities Around Seasoned Equity Offerings2,489 cited
• 2011Evidence on the Trade-Off between Real Activities Manipulation and Accrual-Based Earnings Management2,298 cited
• 2006Dividend policy and the earned/contributed capital mix: a test of the life-cycle theory☆1,805 cited
• 2011Cash Flow Patterns as a Proxy for Firm Life Cycle1,515 cited
• 2005Economic Effects of Tightening Accounting Standards to Restrict Earnings Management883 cited
• 2011Does Mandatory Adoption of IFRS Improve Accounting Quality? Preliminary Evidence831 cited
• 2006Earnings Management Using Classification Shifting: An Examination of Core Earnings and Special Items825 cited
• 2002GAAP versus The Street: An Empirical Assessment of Two Alternative Definitions of Earnings819 cited
• 2009Earnings quality: Some evidence on the role of auditor tenure and auditors’ industry expertise640 cited
• 1972A Life Cycle Theory of the Firm519 cited