Earnings management, surplus free cash flow, and external monitoring

Agency Costs of Free Cash Flow, Corporate Finance, and Takeovers

Michael C. Jensen · American Economic Review · 1986 · 17.6K citations

A Simple, Positive Semi-Definite, Heteroskedasticity and Autocorrelation Consistent Covariance Matrix

Whitney K. Newey, Kenneth D. West · Econometrica · 1987 · 16.8K citations

Empirical Finance, Volatility Modeling, Economics +13

Risk, Return, and Equilibrium: Empirical Tests

Eugene F. Fama, James D. MacBeth · Journal of Political Economy · 1973 · 14.9K citations

Empirical Finance, Investment Strategy, Economics +12

Earnings Management During Import Relief Investigations

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

Import Relief, Earnings Management, Accounting +9

Auditor size and audit quality

Linda DeAngelo · Journal of Accounting and Economics · 1981 · 5.8K citations

Auditing, Continuous Auditing, Auditor Size +9