SSRN Electronic Journal · 2003 · 67 citations · 35 references
BusinessAccountancyAccountingCorporate FinanceFinancial AccountingTax AccountingAccounting Policy AnalysisEarnings ManagementEarnings ReportingFinancial StatementsIncome Tax AccountingAccrual Earnings ManagementAnnual Earnings ReportingCapital Market IncentivesCross-border Earnings ManagementDistributional FeaturesEarnings DeclineLoss AvoidanceMarket Pressure Hypothesis
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Prospect Theory: An Analysis of Decision under Risk
Daniel Kahneman, Amos Tversky · Econometrica · 1979 · 47K citations
Separation of Ownership and Control
Eugene F. Fama, Michael C. Jensen · The Journal of Law and Economics · 1983 · 19.1K citations
Detecting Earnings Management.
Patricia Dechow, Richard G. Sloan · The Accounting Review · 1995 · 5.9K citations · Full text
Business, Accountancy, Accounting +17