Citation Impact
Citing Papers
Positive Accounting Theory: A Ten Year Perspective
2006
Carbon Risk, Carbon Risk Awareness and the Cost of Debt Financing
2016 Standout
Insider Trading, Litigation Concerns, and Auditor Going-Concern Opinions
2012
The investment opportunity set and accounting procedure choice
1993
Client Importance, Non-audit Fees, and Abnormal Accruals
2001
Text-Based Network Industries and Endogenous Product Differentiation
2011
Performance matched discretionary accrual measures
2005 Standout
The market pricing of accruals quality
2005 Standout
Understanding earnings quality: A review of the proxies, their determinants and their consequences
2010 Standout
A more complete conceptual framework for SME finance
2006 Standout
The Effect of Audit Quality on Earnings Management*
1998 Standout
Audit committee, board of director characteristics, and earnings management
2002 Standout
Rewriting earnings history
2007
Machine Learning: An Applied Econometric Approach
2017 Standout
Opaque financial reports, R2, and crash risk☆
2009 Standout
Corporate social responsibility in the mining industry: Exploring trends in social and environmental disclosure
2005 Standout
Financial contracts, opportunism, and disclosure management
1996
Fear of Fire Sales, Illiquidity Seeking, and Credit Freezes *
2011 StandoutNobel
Large–Sample Evidence on the Debt Covenant Hypothesis
2002
The conservatism principle and the asymmetric timeliness of earnings1
1997 Standout
What Determines Corporate Transparency?
2004 Standout
Analyst Information Discovery and Interpretation Roles: A Topic Modeling Approach
2017 Standout
Stakeholders' implicit claims and accounting method choice
1995
The Association between Auditor Litigation and Abnormal Accruals
2001
A review of archival auditing research
2014 Standout
The Cost of Private Debt Covenant Violation
2009
Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature
2001 Standout
Does Corporate Lending by Banks and Finance Companies Differ? Evidence on Specialization in Private Debt Contracting
1998
Proactive environmental strategies: a stakeholder management perspective
2002 Standout
A Theory of Bank Capital
2000 StandoutNobel
Voluntary Nonfinancial Disclosure and the Cost of Equity Capital: The Initiation of Corporate Social Responsibility Reporting
2010 Standout
A Review of the Earnings Management Literature and Its Implications for Standard Setting
1999 Standout
Transparency, Financial Accounting Information, and Corporate Governance
2005
Real and Accrual-Based Earnings Management in the Pre- and Post-Sarbanes-Oxley Periods
2008 Standout
Mandated accounting changes and managerial discretion
1995
Lending Relationships and Loan Contract Terms
2009 Standout
Accounting earnings and cash flows as measures of firm performance
1994 Standout
Empirical research on accounting choice
2001
On the use of instrumental variables in accounting research
2009 Standout
Accounting choice theory and market-based research in accounting
1992
Earnings management through real activities manipulation
2006 Standout
Who Blows the Whistle on Corporate Fraud?
2010 Standout
The Changing Role of Accounting Numbers in Public Lending Agreements
2004
Creditor Control Rights, Corporate Governance, and Firm Value
2011
Textual Analysis in Accounting and Finance: A Survey
2016 Standout
Corporate Communication and Impression Management – New Perspectives Why Companies Engage in Corporate Social Reporting
2000 Standout
Debt-covenant violations and managers' accounting responses
1994
Capital markets research in accounting
2001 Standout
Accounting Quality and Debt Contracting
2008
Doing Well by Doing Good? Analyzing the Relationship Between CEO Ethical Leadership and Firm Performance
2014
The economics of small business finance: The roles of private equity and debt markets in the financial growth cycle
1998 Standout
The effect of audit adjustments on earnings quality: Evidence from China
2015 Standout
Payout policy in the 21st century
2005 Standout
Covenants and Collateral as Incentives to Monitor
1995
Text-Based Network Industries and Endogenous Product Differentiation
2016
Accounting Discretion: Use or Abuse? An Analysis of Restructuring Charges Surrounding Regulator Action*
2009
Managing interacting accounting measures to meet multiple objectives: A study of LIFO firms
1996
Creditor control rights and firm investment policy☆
2009 Standout
Liquidity, pledgeability, and the nature of lending
2021 StandoutNobel
How does financial reporting quality relate to investment efficiency?
2009 Standout
Accounting method choice
1990
The Circumstances and Legal Consequences of Non‐GAAP Reporting: Evidence from Restatements*
2004
Financial accounting information and corporate governance
2001 Standout
Trading incentives to meet the analyst forecast
2006
Earnings Management Around Initial Public Offerings: A Re-Examination
2008
Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC*
1996 Standout
Debt covenant violation and manipulation of accruals
1994 Standout
Capital Versus Performance Covenants in Debt Contracts
2011
Earnings management to avoid earnings decreases and losses
1997 Standout
The effect of tax accounting rules on capital structure and discretionary accruals
2000
Factors Related to Auditor‐Client Disagreements over Income‐Increasing Accounting Methods*
1993
CSR disclosure and firm performance: The mediating role of corporate reputation and moderating role of CEO integrity
2020 Standout
A review of tax research
2010 Standout
Client Importance, Nonaudit Services, and Abnormal Accruals
2003
Accrual-based and real earnings management activities around seasoned equity offerings
2010 Standout
Managing Public Impressions: Environmental Disclosures in Annual Reports
1998
Selection Models in Accounting Research
2011 Standout
The financial reporting environment: Review of the recent literature
2010 Standout
Disqualifying Dispositions of Incentive Stock Options: Tax Benefits versus Financial Reporting Costs
1992
Is Institutional Ownership Associated with Earnings Management and the Extent to which Stock Prices Reflect Future Earnings?
1999
Earnings Management: IPO Valuation and Subsequent Performance
2001
The Relation between Auditors' Fees for Nonaudit Services and Earnings Management
2002 Standout
Introduction
2002 Standout
The economic implications of corporate financial reporting
2005 Standout
Works of Eric Press being referenced
The Resolution of Technical Default
1995
Restatement of In-Process Research and Development Write-Offs: The Impact of SEC Scrutiny
2001
The impact of SEC scrutiny on financial statement reporting of in-process research and development expense
2004
Accounting-based constraints in public and private debt agreements
1990
Insider Trading and Earnings Management in Distressed Firms*
2011
Interrelation Among Events of Default*
1995
Insider Trading and Incentives to Manage Earnings
2004
The North American Industry Classification System and Its Implications for Accounting Research*
2003
Accounting Returns Revisited: Evidence of their Usefulness in Estimating Economic Returns
2003