References

• 1991Earnings Management During Import Relief Investigations8,369 cited
• 2005Performance matched discretionary accrual measures6,963 cited
• 2003Earnings Management through Real Activities Manipulation5,422 cited
• 2002The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors5,163 cited
• 2008Real and Accrual-Based Earnings Management in the Pre- and Post-Sarbanes-Oxley Periods3,082 cited
• 2005The Impact of Social Structure on Economic Outcomes2,752 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
• 2002Discussion of the Quality of Accruals and Earnings: The Role of Accrual Estimation Errors1,615 cited
• 2004The Effect of Audit Committee Expertise, Independence, and Activity on Aggressive Earnings Management1,396 cited
• 2010Correcting for Cross-Sectional and Time-Series Dependence in Accounting Research1,358 cited
• 2006The Role of Accruals in Asymmetrically Timely Gain and Loss Recognition1,117 cited
• 2007Financial fraud, director reputation, and shareholder wealth1,041 cited
• 2009Corporate Governance and Internal Control over Financial Reporting: A Comparison of Regulatory Regimes