Setting the Bar: Earnings Management During a Change in Accounting Standards

Prospect Theory: An Analysis of Decision under Risk

Daniel Kahneman, Amos Tversky · Econometrica · 1979 · 45.8K citations

Earnings Management During Import Relief Investigations

Jennifer Jones · Journal of Accounting Research · 1991 · 8.4K citations

Import Relief, Earnings Management, Accounting +9

The economic implications of corporate financial reporting

John R. Graham, Campbell R. Harvey, Shiva Rajgopal · Journal of Accounting and Economics · 2005 · 6.5K citations

Corporate Financial Reporting, Business, Financial Statement +3

Earnings management and investor protection: an international comparison

Christian Leuz, Dhananjay Nanda, Peter D. Wysocki · Journal of Financial Economics · 2003 · 5.1K citations

Earnings Management, Accounting, Business +4

Earnings management through real activities manipulation

Sugata Roychowdhury · Journal of Accounting and Economics · 2006 · 5.1K citations

Earnings Management, Accounting, Accounting Policy +3