References

• 1968Crime and Punishment: An Economic Approach13,984 cited
• 1991Earnings Management During Import Relief Investigations8,369 cited
• 1999The Relationship between Firm Investment and Financial Status1,433 cited
• 2010Correcting for Cross-Sectional and Time-Series Dependence in Accounting Research1,358 cited
• 2012Salience Theory of Choice Under Risk1,309 cited
• 2008The Stock Market and Corporate Investment: A Test of Catering Theory747 cited
• 2004Appearing and disappearing dividends: The link to catering incentives466 cited
• 2018The Spillover Effect of SEC Comment Letters on Qualitative Corporate Disclosure: Evidence from the Risk Factor Disclosure290 cited
• 2015Evidence on Contagion in Earnings Management253 cited
• 2017Peer influence on payout policies245 cited
• 2010Aggregate Quasi Rents and Auditor Independence: Evidence from Audit Firm Mergers in China*209 cited
• 2008The Implications of Debt Heterogeneity for R&D Investment and Firm Performance200 cited
• 2016The Switch Up: An Examination of Changes in Earnings Management after Receiving SEC Comment Letters162 cited
• 2013External Auditor Reassessment of Client Business Risk Following the Issuance of a Comment Letter by the SEC115 cited
• 2018