References

• 1976Theory of the firm: Managerial behavior, agency costs and ownership structure71,441 cited
• 1991Earnings Management During Import Relief Investigations8,369 cited
• 2001Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature7,391 cited
• 2005Performance matched discretionary accrual measures6,963 cited
• 1995Detecting Earnings Management.6,532 cited
• 2005The economic implications of corporate financial reporting6,337 cited
• 1997Industry costs of equity5,793 cited
• 2003Earnings Management through Real Activities Manipulation5,422 cited
• 1999A Review of the Earnings Management Literature and Its Implications for Standard Setting4,637 cited
• 1996Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC*4,076 cited
• 1997Earnings management to avoid earnings decreases and losses3,839 cited
• 1998The Effect of Audit Quality on Earnings Management*3,243 cited
• 2008Real and Accrual-Based Earnings Management in the Pre- and Post-Sarbanes-Oxley Periods3,082 cited
• 2008Annual report readability, current earnings, and earnings persistence2,850 cited
• 1999Earnings Management to Exceed Thresholds