References

• 1991Earnings Management During Import Relief Investigations8,369 cited
• 1991Loss Aversion in Riskless Choice: A Reference-Dependent Model6,428 cited
• 1968An Empirical Evaluation of Accounting Income Numbers6,384 cited
• 2002The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors5,163 cited
• 1995Earnings, Book Values, and Dividends in Equity Valuation*5,061 cited
• 1996Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC*4,076 cited
• 1997Earnings management to avoid earnings decreases and losses3,839 cited
• 2012Detecting Earnings Management3,821 cited
• 1999Earnings Management to Exceed Thresholds2,764 cited
• 1994Accounting earnings and cash flows as measures of firm performance2,584 cited
• 2011The effects of bonus schemes on accounting decisions2,579 cited
• 1998Earnings Management and the Long‐Run Market Performance of Initial Public Offerings2,300 cited
• 1995Valuation and Clean Surplus Accounting for Operating and Financial Activities*2,224 cited
• 2000Earnings Management: Reconciling the Views of Accounting Academics, Practitioners, and Regulators1,932 cited
• 2001Empirical research on accounting choice