References

• 1991Earnings Management During Import Relief Investigations8,369 cited
• 2000Investor protection and corporate governance6,847 cited
• 1999A Review of the Earnings Management Literature and Its Implications for Standard Setting4,637 cited
• 2008Real and Accrual-Based Earnings Management in the Pre- and Post-Sarbanes-Oxley Periods3,082 cited
• 2008International Accounting Standards and Accounting Quality3,050 cited
• 2001Essays on disclosure2,478 cited
• 2004Costs of Equity and Earnings Attributes2,387 cited
• 2000Earnings Management: Reconciling the Views of Accounting Academics, Practitioners, and Regulators1,932 cited
• 2001Empirical research on accounting choice1,764 cited
• 2006The Role of Accruals in Asymmetrically Timely Gain and Loss Recognition1,117 cited
• 2003The Cross-National Diversity of Corporate Governance: Dimensions and Determinants1,001 cited
• 2001A Conceptual Framework for Financial Reporting630 cited
• 2011Do delays in expected loss recognition affect banks' willingness to lend?526 cited
• 2010How did Financial Reporting Contribute to the Financial Crisis?504 cited
• 2017The conceptual framework for financial reporting394 cited