References

• 2015Female directors and earnings management: Evidence from UK companies381 cited
• 2023The Covid-19 outbreak, corporate financial distress and earnings management89 cited
• 2007Does corporate diversification exacerbate or mitigate earnings management?: An empirical analysis88 cited
• 2019Capital market pressure, real earnings management, and institutional ownership stability - Evidence from Poland67 cited
• 2019Do firms using real earnings management care about taxes? Evidence from a high book-tax conformity country58 cited
• 2023Tax authority monitoring and corporate information disclosure quality in China57 cited
• 2022Another victory of retail investors: Social media's monitoring role on firms' earnings management54 cited
• 2023Digitalization of tax administration and corporate performance: Evidence from China52 cited
• 2023How does carbon emissions trading policy affect accrued earnings management in corporations? Evidence from China50 cited
• 2017Refinancing pressure and earnings management: Evidence from changes in short-term debt and discretionary accruals34 cited
• 2023Tax avoidance, managerial ownership, and agency conflicts32 cited
• 2024Executive compensation, internal governance and ESG performance32 cited
• 2022Does tax avoidance increase or decrease when tax enforcement is stronger? Evidence using CSR heterogeneity perspective30 cited