References

• 1976Theory of the firm: Managerial behavior, agency costs and ownership structure71,441 cited
• 1983Separation of Ownership and Control19,446 cited
• 1993The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems8,544 cited
• 1991Earnings Management During Import Relief Investigations8,369 cited
• 1996Higher market valuation of companies with a small board of directors6,614 cited
• 2005The economic implications of corporate financial reporting6,337 cited
• 2003Earnings Management through Real Activities Manipulation5,422 cited
• 2002The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors5,163 cited
• 1999A Review of the Earnings Management Literature and Its Implications for Standard Setting4,637 cited
• 2002Audit committee, board of director characteristics, and earnings management4,633 cited
• 1996Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC*4,076 cited
• 1997An Empirical Analysis of the Relation between the Board of Director Composition and Financial Statement Fraud3,518 cited
• 1985The effect of bonus schemes on accounting decisions3,311 cited
• 1998The Effect of Audit Quality on Earnings Management*3,243 cited