Disclosure frequency and earnings management☆

Earnings Management During Import Relief Investigations

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

Import Relief, Earnings Management, Accounting +9

Performance matched discretionary accrual measures

S.P. Kothari, Andrew J. Leone, Charles E. Wasley · Journal of Accounting and Economics · 2005 · 6.9K citations

Auditing, Performance Measure, Accounting +4

Earnings management to avoid earnings decreases and losses

David Burgstahler, Ilia D. Dichev · Journal of Accounting and Economics · 1997 · 4K citations

Earnings Management, Accounting, Accounting Policy +5

Disclosure level and the cost of equity capital

Christine A. Botosan · Accounting review: A quarterly journal of the American Accounting Association · 1997 · 3.5K citations

Disclosure Level, Integrated Reporting, Accounting +8

Disclosure, Liquidity, and the Cost of Capital

Douglas W. Diamond, Robert E. Verrecchia · The Journal of Finance · 1991 · 3.4K citations

Market Microstructure, Public Information, Financial Structure +12