SSRN Electronic Journal · 2013 · 11 citations · 70 references
BusinessAccountancyAccountingCorporate DisclosureCorporate ReportingFinancial AccountingAnnual ReportingEarnings ManagementEarnings ReportingFinancial ReportingFinancial Reporting ObjectivesFinancial StatementsAccrual Earnings ManagementAnnual Earnings ReportingEarnings Press Release NarrativesOperating Performance AnalysisStakeholder PerceptionsStrategic Performance Reporting
70
Sample Selection Bias as a Specification Error
James J. Heckman · Econometrica · 1979 · 28.9K citations
Earnings Management During Import Relief Investigations
Jennifer Jones · Journal of Accounting Research · 1991 · 8.6K citations
Business, Accountancy, Accounting +13