The Effect of IFRS and its Enforcement on Earnings Management: An International Comparison

Detecting Earnings Management

Patricia Dechow, Richard G. Sloan, Amy P. Hutton · SSRN Electronic Journal · 1994 · 5.7K citations · Full text

Earnings Management, Accounting, Accounting Practice +9

The effect of international institutional factors on properties of accounting earnings

Ray Ball, S.P. Kothari, Ashok Robin · Journal of Accounting and Economics · 2000 · 3.3K citations

Accounting, Accounting Policy, Business +6

Stock Markets, Banks, and Economic Growth

Ross Levine, Sara Zervos · American Economic Review · 1996 · 3.2K citations

International Accounting Standards and Accounting Quality

Mary E. Barth, Wayne R. Landsman, Mark H. Lang · Journal of Accounting Research · 2008 · 3K citations · Full text

Accounting Practice, International Accounting Standards, Auditing +16

Incentives versus standards: properties of accounting income in four East Asian countries

Ray Ball, Ashok Robin, Joanna S. Wu · Journal of Accounting and Economics · 2003 · 2.1K citations

Economic Accounting, Economics, East Asian Countries +6