Citation Impact
Citing Papers
What are the consequences of real earnings management
2005
Investor psychology in capital markets: evidence and policy implications
2002
On the Use of Instrumental Variables in Accounting Research
2008
Economic Effects of Tightening Accounting Standards to Restrict Earnings Management
2005
Naive Diversification Strategies in Defined Contribution Saving Plans
2001 StandoutNobel
An empirical analysis of analysts’ cash flow forecasts
2003
The Demand for Financial Statements in an Unregulated Environment: An Examination of the Production and Use of Financial Statements by Privately Held Small Businesses
2009
Understanding earnings quality: A review of the proxies, their determinants and their consequences
2010 Standout
The Impact of Religion on Financial Reporting Irregularities
2011
The Interaction between Accrual Management and Hedging: Evidence from Oil and Gas Firms
2002
Earnings management and annual report readability
2016 Standout
Opaque financial reports, R2, and crash risk☆
2009 Standout
Do managers define non-GAAP earnings to meet or beat analyst forecasts?
2013
Are family firms more tax aggressive than non-family firms?
2009 Standout
Social Capital and Debt Contracting: Evidence from Bank Loans and Public Bonds
2017
Effect of derivative accounting rules on corporate risk-management behavior
2008
Evidence on the Trade-Off between Real Activities Manipulation and Accrual-Based Earnings Management
2011
Limited attention, information disclosure, and financial reporting
2003 Standout
Does Hiring a New CFO Change Things? An Investigation of Changes in Discretionary Accruals
2006
1 The Fundamental Agency Problem and Its Mitigation
2007 Standout
Equity Incentives and Earnings Management
2005
Understanding Earnings Quality: A Review of the Proxies, Their Determinants and Their Consequences
2010
Modeling Discretionary Accrual Reversal and the Balance Sheet as an Earnings Management Constraint
2011
Analyst Information Discovery and Interpretation Roles: A Topic Modeling Approach
2017 Standout
Are IFRS-based and US GAAP-based accounting amounts comparable?
2012 Standout
Tax Avoidance: Does Tax-Specific Industry Expertise Make a Difference?
2012 Standout
Substitution between Real and Accruals-Based Earnings Management after Voluntary Adoption of Compensation Clawback Provisions
2015
Capital Structure Decisions: Which Factors Are Reliably Important?
2009 Standout
A review of archival auditing research
2014 Standout
The Association Between Accruals Quality and the Characteristics of Accounting Experts and Mix of Expertise on Audit Committees*
2010 Standout
CEO tenure and earnings management
2014
Investor Psychology and Asset Pricing
2001 Standout
Improving the measures of real earnings management
2019 Standout
How Disaggregation Enhances the Credibility of Management Earnings Forecasts
2007
1 The Fundamental Agency Problem and Its Mitigation
2007 Standout
Voluntary Nonfinancial Disclosure and the Cost of Equity Capital: The Initiation of Corporate Social Responsibility Reporting
2010 Standout
Are U.S. Multinational Corporations Becoming More Aggressive Income Shifters?
2012 Standout
International Accounting Standards and Accounting Quality
2008 Standout
Real and Accrual-Based Earnings Management in the Pre- and Post-Sarbanes-Oxley Periods
2008 Standout
The Spread of Aggressive Corporate Tax Reporting: A Detailed Examination of the Corporate-Owned Life Insurance Shelter
2011
Mandatory IFRS Reporting around the World: Early Evidence on the Economic Consequences
2008 Standout
On the use of instrumental variables in accounting research
2009 Standout
Regulation and Sarbanes‐Oxley
2009 StandoutNobel
Earnings management through real activities manipulation
2006 Standout
Do analysts understand the economic and reporting complexities of derivatives?
2015
Textual Analysis in Accounting and Finance: A Survey
2016 Standout
Annual report readability, current earnings, and earnings persistence
2008 Standout
Beyond the Numbers: Measuring the Information Content of Earnings Press Release Language*
2011 Standout
What do dividends tell us about earnings quality?
2009
Female Directors and Earnings Quality*
2011 Standout
Predicting Material Accounting Misstatements*
2011 Standout
The effect of pro-environmental preferences on bond prices: Evidence from green bonds
2018 Standout
Does Company Reputation Matter for Financial Reporting Quality? Evidence from Restatements*
2011
Do CEO Stock Options Prevent or Promote Fraudulent Financial Reporting?
2006
The effect of audit adjustments on earnings quality: Evidence from China
2015 Standout
Payout policy in the 21st century
2005 Standout
Processing Fluency and Investors’ Reactions to Disclosure Readability
2012
Ultimate Ownership, Income Management, and Legal and Extra‐Legal Institutions
2004
To What Extent Does the Financial Reporting Process Curb Earnings Surprise Games?
2007
CSR, Transparency and the Role of Intermediate Organisations
2008
Audit Research after Sarbanes-Oxley
2005
The Antecedents and Consequences of Top Management Fraud
2005
CEO Duality
2013 Standout
Former Audit Partners and Abnormal Accruals
2004
Performance, Growth and Earnings Management
2006
Taxes and Corporate Finance: A Review
2003
Measuring Accounting Reporting Complexity with XBRL
2017 Standout
Financial Statement and Projection Preparation in Start-Up Ventures
2009
The Implications of Accounting Distortions and Growth for Accruals and Profitability
2004
Impact of proximity to debt covenant violation on earnings management
2013
Tone Management
2013
The Influence of Firm Size on the ESG Score: Corporate Sustainability Ratings Under Review
2019 Standout
Investor Psychology in Capital Markets: Evidence and Policy Implications
2001
The Contagion Effects of Accounting Restatements
2008
The Relation Between Earnings Management Using Real Activities Manipulation and Future Performance: Evidence from Meeting Earnings Benchmarks*
2010 Standout
A review of tax research
2010 Standout
Market and Political/Regulatory Perspectives on the Recent Accounting Scandals
2009
Client Importance, Nonaudit Services, and Abnormal Accruals
2003
Evidence on the Tradeoff Between Real Manipulation and Accrual Manipulation
2007
Audit Research after Sarbanes-Oxley
2005
Accrual-based and real earnings management activities around seasoned equity offerings
2010 Standout
Does Information Risk Really Matter? An Analysis of the Determinants and Economic Consequences of Financial Reporting Quality
2008
Hubris and Unethical Decision Making: The Tragedy of the Uncommon
2016 Standout
Selection Models in Accounting Research
2011 Standout
The financial reporting environment: Review of the recent literature
2010 Standout
Languages and earnings management
2017 Standout
Earnings Management Strategies and the Trade-Off between Tax Benefits and Detection Risk: To Conform or Not to Conform?
2009
Evidence of differing market responses to beating analysts’ targets through tax expense decreases
2008
Media legitimacy and corporate environmental communication
2008
Revisiting the relation between environmental performance and environmental disclosure: An empirical analysis
2007 Standout
The economic implications of corporate financial reporting
2005 Standout
Works of Jan Barton being referenced
Does the Use of Financial Derivatives Affect Earnings Management Decisions?
2000
Does the Use of Financial Derivatives Affect Earnings Management Decisions?
2001
Who Cares about Auditor Reputation?
2003
To blame or not to blame: Analysts’ reactions to external explanations for poor financial performance
2005
Who Cares about Auditor Reputation?*
2005
The Balance Sheet as an Earnings Management Constraint
2002
Investor protection under unregulated financial reporting
2004
Investor Protection Under Unregulated Financial Reporting
2003
The Balance Sheet as an Earnings Management Constraint
2002