References

• 1985Positive Accounting Theory5,837 cited
• 1998The Effect of Audit Quality on Earnings Management*3,243 cited
• 1994Debt covenant violation and manipulation of accruals2,773 cited
• 2008Accrual-Based and Real Earnings Management Activities Around Seasoned Equity Offerings2,489 cited
• 2004CEO incentives and earnings management2,270 cited
• 2008Analyst coverage and earnings management1,826 cited
• 2011Cash Flow Patterns as a Proxy for Firm Life Cycle1,515 cited
• 2002Institutional monitoring and opportunistic earnings management948 cited
• 1998Earnings management and the performance of seasoned equity offerings1I gratefully acknowledge the comments and suggestions of Philip Berger, Patricia Dechow, Kenneth Gaver (the referee), Robert Holthausen, Wayne Mikkelson (the editor), and Richard Sloan. I also thank Andrew Alford, Brad Barber, Randolph Beatty, Ilia Dichev, Paul Fisher, Gary Gorton, Paul Griffin, David Larcker, Mark Low, Patricia O'Brien, Madhav Rajan, Jay Ritter, Mark Vargus, Robert Verrecchia, Franco Wong, and workshop participants at the 1996 American Accounting Association meetings, Columbia University, Emory University, INSEAD, London Business School, MIT, New York University, Northwestern University, Purdue University, University of California at Davis, University of Chicago, University of Michigan, University of Minnesota, University of Pennsylvania, and Yale University for useful comments. I am indebted to Mark Vargus for access to his FORTRAN sub-routines. Errors and omissions are my responsibility.1838 cited
• 2014CEO tenure and earnings management738 cited
• 2007Audit effort and earnings management695 cited