References

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• 2002The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors5,163 cited
• 1990Additional evidence on equity ownership and corporate value4,311 cited
• 2010Understanding earnings quality: A review of the proxies, their determinants and their consequences4,171 cited
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• 2008Real and Accrual-Based Earnings Management in the Pre- and Post-Sarbanes-Oxley Periods3,082 cited
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• 2013Politically Connected Boards of Directors and The Allocation of Procurement Contracts