References

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• 1983Separation of Ownership and Control19,446 cited
• 1980Agency Problems and the Theory of the Firm10,540 cited
• 1991Earnings Management During Import Relief Investigations8,369 cited
• 1933The Modern Corporation and Private Property7,361 cited
• 2005Performance matched discretionary accrual measures6,963 cited
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• 2002The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors5,163 cited
• 2002Audit committee, board of director characteristics, and earnings management4,633 cited
• 1999Corporate governance, chief executive officer compensation, and firm performance4,334 cited
• 1988Outside directors and CEO turnover4,251 cited
• 1996Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC*4,076 cited
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• 1997Disclosure level and the cost of equity capital.3,577 cited
• 1997An Empirical Analysis of the Relation between the Board of Director Composition and Financial Statement Fraud3,518 cited