Firm-Level Incentives and the Informativeness of Accounting Reports: An Experiment in Brazil

Legal Determinants of External Finance

Florencio López‐de‐Silanes, Andrei Shleifer, Robert W. Vishny · The Journal of Finance · 1997 · 10K citations · Full text

Business, Finance, Financial Law +11

Earnings management and investor protection: an international comparison

Christian Leuz, Dhananjay Nanda, Peter D. Wysocki · Journal of Financial Economics · 2003 · 5.2K citations

Business, Accounting, Finance +16

Audit committee, board of director characteristics, and earnings management

April Klein · Journal of Accounting and Economics · 2002 · 4.5K citations · Full text

Management, Accountancy, Corporate Governance +16

The conservatism principle and the asymmetric timeliness of earnings1

Sudipta Basu · Journal of Accounting and Economics · 1997 · 4.2K citations

Business, Accounting, Economics +14

The effect of international institutional factors on properties of accounting earnings

Ray Ball, S.P. Kothari, Ashok Robin · Journal of Accounting and Economics · 2000 · 3.4K citations

Business, Accountancy, Accounting +14